One Away Online Free

[Susan Sikkema]

If you're only relocating for a short time to visit your second home or do an extended stay with relatives, submit a temporary change-of-address request so you can receive your mail while you're away for 15 days up to 1 year.

One Away Online Free
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If you'll be away for 30 days or less, use USPS Hold Mail service and your local Post Office will hold all your mail until you return. Your mail carrier will resume your regular mail delivery when you return or you can pick up your mail at the Post Office.

Effective September 1, 2011, the Wisconsin sales and use tax law changed with respect to a retailer's purchases of products that it provides free of charge to its customers with the required purchase of certain other products.

Based on sec. 77.52(21), Wis. Stats. (2009-10), as affected by 2011 Wis. Act 32, a retailer is generally the consumer of the products it provides free of charge in conjunction with the required purchase of another product that is exempt from or not subject to Wisconsin sales or use tax and is required to pay Wisconsin sales or use tax on its purchases of these free products. However, a retailer may generally purchase the "free" product without tax for resale if the retailer provides the "free" product to a person who must purchase another product from that retailer that is subject to the tax imposed under subch. III of Ch. 77, Wis. Stats (i.e., a taxable product). For purposes of this tax release, a "taxable product" is a product for which a retailer's sale of the product is subject to Wisconsin sales or use tax unless the purchaser provides the retailer with a fully completed exemption certificate (e.g., Form S-211 or S-211E).

Section 77.51(3pf)(b), Wis. Stats. (2009-10), provides that "distinct and identifiable product" does not include "A product that is provided free of charge to the consumer in conjunction with the required purchase of another product, if the sales price of the other product does not vary depending on whether the product provided free of charge is included in the transaction."



Section 77.52(21)(a), Wis. Stats. (2009-10), as renumbered and amended by 2011 Wis. Act 32, effective September 1, 2011, provides that "(a) Except as provided in par. (b), a person who provides a product that is not distinct and identifiable because it is provided free of charge, as provided in s. 77.51(3pf)(b), is the consumer of the product that is provided free of charge and shall pay the tax imposed under this subchapter on the purchase price of that product."

Section 77.52(21)(b), as created by 2011 Wis. Act 32, effective September 1, 2011, and clarified by amendment in 2013 Wis. Act 20, effective July 2, 2013, provides that "Except as provided in sub. (2m)(a), a person who provides a product that is not distinct and identifiable because it is provided free of charge to a purchaser who must also purchase another product that is subject to the tax imposed under this subchapter from that person in the same transaction may purchase the product provided free of charge without tax, for resale."

Note: The information contained in this article assumes the product provided free of charge is a taxable product. The Wisconsin sales and use tax treatment of products provided free of charge in transactions that occur prior to September 1, 2011 may be different than the tax treatment on and after September 1, 2011, as indicated in the examples contained in this tax release.

Section 77.52(21), Wis. Stats. (2009-10), as amended and renumbered by 2011 Wis. Act 32, provides that a retailer is the consumer of the products it provides free of charge in conjunction with the required purchase of another product and is required to pay Wisconsin sales or use tax on its purchases of these free products if the other product that is required to be purchased is exempt from or not subject to Wisconsin sales and use tax. However, if the other product that is required to be purchased from the retailer is a "taxable product," the retailer generally may purchase the products provided free of charge to customers who purchase the required taxable product without paying Wisconsin sales and use tax because they are for resale.

A product is provided free of charge with the required purchase of another product if the customer does not have to pay an additional amount to receive the second product (i.e., the sales price of the transaction does not vary depending upon whether or not the second product is included in the transaction).

The sales and use tax treatment of buy one, get one free and similar promotions is determined by the invoice or receipt provided by the seller to the customer. A product is considered to be provided free of charge if the invoice or receipt shows a sales price for the second product, along with a discount applicable to the second product that reduces the sales price of the second product to zero. This is provided in sec. 77.51(15b)(b)1., Wis. Stats. (2009-10), which states that "sales price" does not include discounts allowed by a seller and taken by a purchaser on a sale.

If the invoice or receipt provided by the seller to the customer indicates that the seller makes a charge to the customer for the second product, and the charge is not discounted or otherwise adjusted to zero, the product is not provided free of charge.

Note: In situations where the taxable product is transferred free of charge in conjunction with the purchase of a service subject to tax under sec. 77.52(2)(a)7., 10., 11., or 20., Wis. Stats. (2009-10), the service provider may purchase the property, items, or goods transferred free of charge without tax for resale. This is provided in sec. 77.52(2m)(b), Wis. Stats. (2009-10), which states that all property or items, property or goods under sec. 77.52(1)(b), (c), or (d), Wis. Stats., physically transferred, or transferred electronically, to the customer in conjunction with the selling, ,performing or furnishing of the service is a sale of tangible personal property or items, property or goods under sec. 77.52(1)(b), (c), or (d), Wis. Stats., separate from the selling, performing or furnishing of the service. See Example 19.

Example 1:Taxable Product Given Away with Required Purchase of Nontaxable Product - Retailer A provides a hat free of charge to any customer that purchases a certain number of gallons of gasoline subject to excise tax under ch. 78, Wis. Stats. (2009-10) (i.e., a nontaxable product). The price of the gasoline does not vary depending on whether the hat is included in the transaction. The receipt given by Retailer A to the customer indicates the sales price of the gasoline but does not mention the hat at all. Since Retailer A is giving a hat at no charge to any customer that purchases the required number of gallons of gasoline (i.e., a nontaxable product), Retailer A is the consumer of these hats, as provided in sec. 77.52(21)(a), Wis. Stats. (2009-10), as renumbered and amended by 2011 Wis. Act 32, and is required to pay Wisconsin sales or use tax on its purchases of the hats.

In Example 1, the Wisconsin sales and use tax treatment of the hats for the period of October 1, 2009 through August 31, 2011 is the same as the Wisconsin sales and use tax treatment of the hats on and after September 1, 2011. (Note: Hats that were purchased without tax for resale prior to October 1, 2009 and that are "given away" between October 1, 2009 and August 31, 2011 do not become subject to use tax solely due to the law change that was effective October 1, 2009.)

For sales made prior to October 1, 2009, Retailer A was required to allocate its selling price between the taxable product (i.e., the hat) that was "given away" and the nontaxable product (i.e., the gasoline) that was sold. Retailer A was liable for the sales tax on the portion of its selling price allocated to the taxable product (i.e., the hat) that was "given away." Retailer A could have purchased the hats without tax for resale and used the cost of the hats to determine the amount that was subject to sales tax.

Example 2:Taxable Product Given Away with Required Purchase of a Different Taxable Product - Retailer B provides a bicycle free of charge to every customer that purchases a new couch (i.e., a taxable product). The price of the couch does not vary depending on whether the bicycle is included in the transaction. The receipt given by Retailer B to the customer indicates that the bicycle is given to the customer for no charge. Although Retailer B is providing a bicycle free of charge, Retailer B may purchase the bicycle without tax for resale since the customer is required to purchase the couch (i.e., a taxable product) in order to receive the bicycle.

For sales made during the period of October 1, 2009 through August 31, 2011, the retailer is the consumer of the bicycles and is required to pay Wisconsin sales or use tax on its purchases of these bicycles. (Note: Bicycles that were purchased without tax for resale prior to October 1, 2009 and that are "given away" between October 1, 2009 and August 31, 2011 do not become subject to use tax solely due to the change in law effective October 1, 2009. In these situations, Retailer B is liable for Wisconsin sales tax on its sale of the couch, but is not liable for Wisconsin use tax on its purchase of the bicycle.)

For sales made prior to October 1, 2009, since both the product that was being purchased (i.e., the couch) and the product that was being "given away" (i.e., the bicycle) were taxable products, no specific allocation between the selling prices of the products would have been made (i.e., Retailer B would have charged sales tax on the entire selling price, regardless of any allocation of the selling price between the two products). Retailer B could have purchased the bicycles without tax for resale.

Example 3:Retailer Advertises that a Taxable Product is Included with the Purchase of a Different Taxable Product - Same as Example 2, except that Retailer B advertises that the bicycle is included with the purchase of the couch. The receipt given by Retailer B to the customer indicates that the bicycle is given to the customer for no charge. Although Retailer B is providing a bicycle free of charge to every customer that purchases a couch (i.e., a taxable product), Retailer B may purchase the bicycles without tax for resale since the customer is required to purchase the couch (i.e., a taxable product) in order to receive the bicycle.
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