Practical guidance on sales and use tax compliance from Holly Hoffman.
The outcome of many sales tax audits is determined before the auditor arrives — by the quality of your documentation. Learn what "relevant and reliable" evidence means, why exemption certificates are critical, and the seven ways auditors gather evidence.
Not every sales tax error deserves equal scrutiny. We explain how materiality is used to focus compliance efforts on issues that truly matter — and the four key questions every business should ask to evaluate risk.
Wisconsin's building materials exemption lets contractors purchase materials for real property construction without sales tax — but only when the project is for a qualifying exempt entity such as a municipality, school district, or 501(c)(3). Learn the three requirements, the full list of 16 qualifying entities, and how general contractors must pass exemption information to subcontractors.
Wisconsin's sales and use tax exemption for contract carriers covers vehicles, trailers, parts, supplies, and accessories — but only when three specific requirements are met. Learn what qualifies, how the exemption applies to idle trucks rented to other entities, and the statutory language from WI DOR Publication 202.
When equipment comes with an operator, Wisconsin sales tax treatment depends on a critical distinction: is the transaction a taxable equipment rental, or a service? This article explains how to identify the difference and what it means for your tax obligations.
If your campground or business owns amusement devices — jukeboxes, pool tables, claw machines, arcade games, or video gambling machines — Wisconsin sales and use tax rules apply to both your purchases and your customers' admissions. Know what's taxable and what's exempt.
A sales tax audit is triggered when state revenue departments spot red flags like data mismatches, irregular filing habits, high ratios of tax-exempt sales, or operation in a high-risk cash industry. Learn the top triggers — and how to protect your business.
Food and food ingredients are generally not taxable in Wisconsin. Learn the definitions, exceptions, and how retailers should handle sales tax on food items under sec. 77.51(3t), Wis. Stats.
Holly Hoffman explains the Wisconsin Department of Revenue's Construction Contract Exemption — what it means for contractors and how it applies to lump-sum contracts.
Questions and answers on the tax treatment for gas piping contractors in Wisconsin, including wrapping gas lines for residential and commercial properties.
Presentation and handouts from Holly's appearance at the Midwest Renewable Energy Fair covering the renewable energy products sales tax exemption in Wisconsin.
Holly Hoffman was interviewed by the Wisconsin Institute of CPAs and appeared as the cover story in its publication, On Balance, sharing her personal journey to becoming a business owner.
Contractors are often confused about their identity when it comes to sales tax. You don't have to pick just one — learn how various activities qualify for different sales tax exemptions.
The building materials exemption applies to a contractor's purchase of materials consumed in real property construction activities when specific requirements are met.
There is a lot of confusion surrounding the use of exemption certificates. This article provides the basics on how to properly use them to avoid future audit headaches.
The DOR's auditors are working to ensure compliance with Wisconsin laws as they apply to video gambling machines, including income, franchise, sales and use taxes.
Campground organizations and providers in Wisconsin are subject to sales tax. Review these FAQs to understand your obligations and reach out for more information.
Sales and purchases of the United States and Wisconsin state flags are exempt from Wisconsin sales and use tax under section 77.54(46), Wis. Stats.
Sales of internet access services are no longer subject to Wisconsin sales and use tax effective July 1, 2020. Check your invoices to make sure you are not being overcharged.
Holly is available to help Wisconsin businesses navigate complex sales and use tax issues. Reach out to schedule a consultation.
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