This is a license to transmit audio-visual content. The license agreement is between the "channel-owner," who owns and operates an internet broadcast service, and the "content-owner."
Wisconsin Media Streaming Agreement
Category:
State:
Multi-State
Control #:
US-TC0612
Format:
Word;
PDF;
Rich Text
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How to fill out Media Streaming Agreement?
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FAQ
In Wisconsin, sales tax is levied on the sale of tangible goods and some services. The tax is collected by the seller and remitted to state tax authorities. The seller acts as a de facto collector.
For example, the sale of a live webinar (i.e., specified digital good) is a nontaxable educational service and the webinar is considered incidental to (and not a separate taxable sale from) the sale of the nontaxable educational service.
Generally speaking, Wisconsin does not tax SaaS, but does tax a wide variety of digital goods and services. It is important to note that the taxation of digital products is a complex issue that varies from state to state.
If you purchase taxable items from retailers who do not collect Wisconsin sales tax or bring taxable items into Wisconsin from other states or foreign countries, you owe use tax. What if I already paid tax in another state? Wisconsin allows a credit, for sales tax properly paid in another state, against use tax due.
On November 30, 2021, the Wisconsin Department of Revenue (?Department?) updated Publication No. 240, which provides guidance on the application of Wisconsin sales and use tax to sales and purchases of digital goods.
Charges for a subscription to an online version of a newspaper are exempt under sec. 77.54(50), Wis. Stats. Additional examples of applying this exemption to sales and purchases of digital goods are available in Part 13 of Publication 240, Digital Goods.
A seller's permit is required for every individual, partnership, corporation, or other organization with a Wisconsin sales location making retail sales, including leases, licenses, or rentals, of taxable products in Wisconsin, unless all sales are exempt from sales or use tax.