Sales of Used Motor Vehicles, Boats, Snowmobiles, Recreational Vehicles, Trailers, Semitrailers, All-Terrain Vehicles, and Aircraft
All retailers that are registered to collect and remit Wisconsin sales and use taxes must also collect and remit taxes on motor vehicles, boats, snowmobiles, recreational vehicles, trailers, semitrailers, all-terrain vehicles, and aircraft.
The requirement to collect tax on these sales applies, even if the retailer is not a “dealer” or “registered dealer” of the item sold. Additional information is provided in an article titled “Reporting Sales Tax on Sales of Used Motor Vehicles, Boats, Snowmobiles, Recreational Vehicles, Trailers, Semitrailers, All-Terrain Vehicles, and Aircraft.”