I am an out-of-state corporation selling tangible personal property at a Wisconsin temporary event. Do I need to file a corporate franchise or income tax return in Wisconsin?
Any corporation that sells goods or services at an event in Wisconsin has nexus for corporate franchise and income tax filing purposes and is required to file returns. However, if the only Wisconsin activity is the solicitation of orders that are sent outside the state for approval or rejection and then shipped from outside the state, no nexus is created and no return is required. For additional information see http://www.legis.state.wi.us/rsb/code.htm. Select “Wisconsin Administrative Code”. Select “Revenue”. Select “Tax 2” and scroll to Tax 2.82.
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