The Wisconsin Department of Revenue issues a new sales and use tax form (Form S-227 Contractor Statement of Building Materials Purchased) for contractors

The Wisconsin Department of Revenue issues a new sales and use tax form (Form S-227 Contractor Statement of Building Materials Purchased) for contractors to use to document their purchases of building materials for certain types of property.  Effective January 1, 2016, a construction contractor may purchase building materials exempt from sales and use tax if the building materials:

  1. are used in fulfillment of real property construction activity,
  2. are transferred to a qualifying entity, and
  3. become part of a qualifying facility located in Wisconsin that is owned by the entity.

Form S-227, Contractor Statement of Building Materials Purchased, was developed to help contractors document these purchases.

A qualifying entity is a Wisconsin county, city, village, town, school district, county-city hospital, sewerage commission, metropolitan sewerage district, joint local water authority, or qualifying nonprofit organization.

A qualifying facility is an athletic park, athletic field, building, parking garage, parking lot, shelter, storm sewer, water supply system, sewerage and waste water treatment facility. Highways, streets and roads are not qualifying facilities, even if located within a facility.

The Form is not filed but is for record keeping purposes only.