Sales Tax Advisory Network, LLC

You may be held liable for Wisconsin sales or use tax on your purchases of tangible personal property (e.g., lawn mower, power saw), unless an exemption applies.

Occasional Sales Exemption

There is an exemption which exempts the seller from the sales tax on their sale of tangible personal property or taxable services if the sales are "occasional sales" (sec. 77.51(9), Wis. Stats.). If the seller is making an exempt occasional sale, the buyer is also exempt from use tax on that purchase. If the seller does not hold, or is not required to hold a Seller's Permit, their sales are occasional sales. A person who makes less than $2,000 in taxable sales per calendar year or who makes rare and sporadic taxable sales may qualify for the occasional sales exemption. The exemption also applies to business assets (other than inventory held for sale) sold by a business after that business has ceased conducting all business activities at that location (sec. 77.51(9)(am), Wis. Stats.).

Purchases from Craig's List may be from individuals making exempt occasional sales or it can be from individuals/businesses that are registered, or are required to be registered, for a seller's permit.  Use caution in these purchases and, like all purchases, be sure to obtain documentation from the transaction regarding who the seller is, their contact information, and details of the purchase.