--- title: "Do I need a seller's permit to sell on eBay in Wisconsin?" description: "No: Wisconsin says sellers who use only a marketplace that collects the tax don't need a seller's permit. Direct sellers pay a $20 fee covering two years." canonical: https://resellerindex.com/tax/sellers-permit/wisconsin/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Wisconsin # Do I need a seller's permit to sell on eBay or Poshmark in Wisconsin? No: the Wisconsin Department of Revenue says a seller's permit is not required for marketplace sellers who only sell through a marketplace provider that collects, reports and remits sales or use tax on their behalf. Once you also make retail sales of taxable products from a Wisconsin sales location (your own site, a booth, a shop), you need a seller's permit unless all your sales are exempt or occasional; the business tax registration fee is $20 for the first two years and $10 for each two-year renewal. The permit is issued by the Wisconsin Department of Revenue. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Wisconsin in short - **Sell only on marketplaces that collect the tax:** No: the state says registration is not required - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; $20 fee - **Resale certificate:** Wisconsin Sales and Use Tax Exemption Certificate (S-211) - **Garage and occasional sales:** Exempt: taxable sales of less than $2,000 in a calendar year, or sales that are isolated or sporadic - **Where to register:** [Department of Revenue online Business Tax Registration (or One Stop Business Registration)](https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx) ## If you sell only on eBay, Poshmark and other marketplaces A seller's permit is not required for marketplace sellers who only sell through a marketplace provider that collects, reports and remits sales or use tax on the seller's behalf. The provider reports those sales on its own return and must notify the seller that it is collecting and remitting Wisconsin tax. The rule: Wis. Stat. § 77.523; Department of Revenue Seller's Permit FAQ. > "marketplace sellers who only sell through a marketplace provider that collects, reports, and remits sales or use tax on the marketplace seller's behalf" Wisconsin Department of Revenue, [Common Questions: Seller's Permits](https://www.revenue.wi.gov/Pages/FAQS/pcs-seller.aspx), Who needs a seller's permit? Wisconsin imposes state sales and use tax, and some counties and cities add their own. Since January 1, 2020 (2019 Wis. Act 10), marketplace providers collect and remit Wisconsin sales or use tax on all taxable sales they facilitate for marketplace sellers and must notify sellers that they do. Sources: [Common Questions: Seller's Permits](https://www.revenue.wi.gov/Pages/FAQS/pcs-seller.aspx); [Common Questions: Marketplace Providers](https://www.revenue.wi.gov/Pages/FAQS/ise-marketplace-providers.aspx); [Publication 228, Temporary Events (7/22)](https://www.revenue.wi.gov/DOR%20Publications/pb228.pdf). ## If you also sell direct: your own site, Facebook, flea markets, consignment A seller's permit is required for every individual or organization with a Wisconsin sales location making retail sales of taxable products in Wisconsin, unless all sales are exempt; apply at least three weeks before opening. An out-of-state remote seller registers if its annual gross Wisconsin sales exceed $100,000 in the previous or current calendar year (the 200-transaction test was eliminated February 20, 2021). - **Fee:** $20 Business Tax Registration (BTR) fee for new businesses, covering two years; the Department may also require a security deposit of up to $15,000. - **Renewal:** A $10 BTR renewal fee applies for each following two-year period; the BTR Certificate shows the permit's new expiration date. - **Register:** [Department of Revenue online Business Tax Registration (or One Stop Business Registration)](https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx) > "The initial registration fee is $20 for new businesses and the renewal fee is $10." Wisconsin Department of Revenue, [Common Questions: Business Tax Registration](https://www.revenue.wi.gov/Pages/FAQS/pcs-btr.aspx) Sources: [Common Questions: Seller's Permits](https://www.revenue.wi.gov/Pages/FAQS/pcs-seller.aspx); [Common Questions: Business Tax Registration](https://www.revenue.wi.gov/Pages/FAQS/pcs-btr.aspx); [Common Questions: Remote Sellers](https://www.revenue.wi.gov/Pages/FAQS/ise-remote-sellers.aspx); [New Business Registration](https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Wisconsin Sales and Use Tax Exemption Certificate (S-211)](https://www.revenue.wi.gov/DORForms/s-211f.pdf) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number The purchaser completes Form S-211, checks Resale and enters its seller's permit or use tax certificate number, and gives it to the seller, not the Department; a seller that doesn't get a fully completed certificate must charge tax. A person whose sales are exempt occasional sales cannot buy products for resale without tax. Also accepted: The Department's publication lists Forms S-211, S-211E and S-211-SST (the Streamlined version) as exemption certificates sellers may receive. ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. > "If a person's sales are exempt occasional sales, they must pay tax on purchases of products they will sell (i.e., cannot purchase without tax for resale)." Wisconsin Department of Revenue, [Publication 228, Temporary Events (7/22)](https://www.revenue.wi.gov/DOR%20Publications/pb228.pdf), Occasional sale exemption Sources: [Form S-211, Wisconsin Sales and Use Tax Exemption Certificate](https://www.revenue.wi.gov/DORForms/s-211f.pdf); [Publication 228, Temporary Events (7/22)](https://www.revenue.wi.gov/DOR%20Publications/pb228.pdf). ## Garage sales, yard sales and other occasional sales Exempt: taxable sales of less than $2,000 in a calendar year, or sales that are isolated or sporadic. Sales by persons who don't hold and aren't required to hold a seller's permit are exempt occasional sales, and a person generally isn't required to hold a permit if its taxable sales are under $2,000 in a calendar year or its sales are isolated or sporadic. Sales by someone who holds, or is required to hold, a seller's permit don't qualify, and the rule doesn't cover auctioneers or titled items like vehicles and boats. The rule: Publication 228 (7/22), Part 2.F.3. > "A person is generally not required to hold a Wisconsin seller's permit if the person's taxable sales are less than $2,000 in a calendar year or if the person's sales are isolated or sporadic." Wisconsin Department of Revenue, [Publication 228, Temporary Events (7/22)](https://www.revenue.wi.gov/DOR%20Publications/pb228.pdf), Occasional sale exemption Sources: [Publication 228, Temporary Events (7/22)](https://www.revenue.wi.gov/DOR%20Publications/pb228.pdf). ## Worked examples ### Craft fairs under $2,000 A person who sells $1,500 of taxable items at a few fairs in a calendar year, with no seller's permit and no requirement to hold one, makes exempt occasional sales and collects no tax, but pays sales tax when buying the items it sells, because occasional sellers can't buy for resale tax-free. ### When resale certificates change the math The Department's example: an artist has $45,000 of receipts, $35,000 from galleries that give resale certificates and $10,000 from art shows. Taxable sales are the $10,000, which is over $2,000, so the artist needs a seller's permit and owes tax on the $10,000. ### Registration fees over four years A new seller pays the $20 BTR fee, which covers two years, then a $10 renewal for the next two: $30 over four years, before any security deposit the Department might require. ## Edge cases and details - Wisconsin law doesn't prescribe a form for a marketplace provider's notice to sellers, but the notice must say the provider is collecting and remitting Wisconsin tax. - The Department may require a security deposit of up to $15,000 before or after issuing a permit, often where there is a history of delinquent taxes; it is returned after 24 consecutive months of compliance. - A seller's permit must be displayed at your place of business, or carried and displayed at temporary locations if you don't have a fixed one. - A permit or certificate can't be transferred when a business is bought; the new owner applies for its own. ## What to do 1. Marketplace-only: keep each marketplace's notice that it collects and remits Wisconsin tax; the Department says a seller's permit isn't required for sellers who sell only through such a marketplace. 2. Selling direct from Wisconsin: register online at least three weeks before opening and pay the $20 BTR fee. 3. Buying inventory: give suppliers Form S-211 with your seller's permit number checked for resale. 4. Selling at a few events a year: track taxable sales against the $2,000 calendar-year test, and check with the Department or a tax professional if you're close. ## Common questions ### Do I need a Wisconsin seller's permit to sell on eBay or Etsy? Not if you only sell through a marketplace provider that collects, reports and remits Wisconsin tax on your behalf, the Department says. ### How much is a Wisconsin seller's permit? The Business Tax Registration fee is $20 for a new business, covering two years, then $10 for each two-year renewal. ### Do I need a permit for a rummage sale in Wisconsin? Generally not if your taxable sales are under $2,000 in a calendar year or your sales are isolated or sporadic; those are exempt occasional sales. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Wisconsin: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/wisconsin/) - [West Virginia: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/west-virginia/) - [Wyoming: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/wyoming/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Wisconsin's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Wisconsin Department of Revenue directly. ## Sources Official pages this page is built from, with the day each was read. - Wisconsin Department of Revenue: [Common Questions: Seller's Permits](https://www.revenue.wi.gov/Pages/FAQS/pcs-seller.aspx); read Oct 23, 2026. Who needs a permit; marketplace-only exception; security deposit; three weeks; display. - Wisconsin Department of Revenue: [Common Questions: Business Tax Registration](https://www.revenue.wi.gov/Pages/FAQS/pcs-btr.aspx); read Oct 23, 2026. $20 initial fee for two years; $10 renewal. - Wisconsin Department of Revenue: [Common Questions: Marketplace Providers](https://www.revenue.wi.gov/Pages/FAQS/ise-marketplace-providers.aspx); read Oct 23, 2026. Providers collect since January 1, 2020; notice to sellers; providers report facilitated sales. - Wisconsin Department of Revenue: [Common Questions: Remote Sellers](https://www.revenue.wi.gov/Pages/FAQS/ise-remote-sellers.aspx); read Oct 23, 2026. $100,000 small seller exception; 200-transaction test eliminated February 20, 2021. - Wisconsin Department of Revenue: [New Business Registration](https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx); read Oct 23, 2026. Online registration and One Stop Business Registration. - Wisconsin Department of Revenue: [Publication 228, Temporary Events (7/22)](https://www.revenue.wi.gov/DOR%20Publications/pb228.pdf); read Oct 23, 2026. Occasional sale exemption and $2,000 test; occasional sellers can't buy for resale tax-free; exemption certificate forms; artist example. - Wisconsin Department of Revenue: [Form S-211, Wisconsin Sales and Use Tax Exemption Certificate](https://www.revenue.wi.gov/DORForms/s-211f.pdf); read Oct 23, 2026. Resale with seller's permit or use tax certificate number. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. Not affiliated with or endorsed by eBay, Amazon, Mercari, Poshmark, Depop, Whatnot, Etsy, TikTok Shop, USPS, the IRS or the software companies whose prices we track; their names belong to them. Each page shows the date its own rates were last checked. Sponsored placements are always labeled "Sponsored". © 2026 The Reseller Index. No trackers, no ad cookies.