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Wisconsin – Bulletin Summarizes Recent Decision that Online Platform’s Secondary Ticket Sales are Taxable

  • The Wisconsin Department of Revenue issued a bulletin summarizing a Court of Appeals decision that reversed a prior Dane County Circuit Court ruling, determining that an out-of-state company operating an online marketplace for event tickets owed Wisconsin sales and use tax on tickets sold for events in the state from 2008 to 2013.
  • The taxpayer’s argument that the 2019 Wisconsin marketplace provider law exempted it from sales tax obligations was rejected; the Court stated that the law was merely a clarification rather than a substantive change and affirmed that such businesses remain subject to sales tax.
  • The Court agreed with the Department’s interpretation that the taxpayer qualified as a “seller” based on standard definitions and contract principles, reinforcing the obligation to collect and remit sales tax for the relevant periods.

Source Deloitte



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