Suess Electronics owes me $2.00 for the sales tax they incorrectly charged me on my TV Converter Box Coupon. This was a coupon eligible digital-to-analog converter Boxes or CECB. I called them and they called back to get more information then they never called back. I sent them an email and they never responded.
Per the Wisconsin Use Tax Report available at
The example on page 3 reads;
Example 1: Customer A purchases a CECB from Retailer B. The selling price of the CECB is $35. Customer A presents an NTIA-issued coupon to Retailer B that entitles Customer A up to $40 off the purchase price of the CECB. Since the total selling price of the CECB was less than $40, Customer A is not required to pay anything to receive the CECB. Retailer B does, however, receive $35 directly from the NTIA from the sale of this CECB. Since the NTIA is a federal government agency that is paying the retailer directly for the CECB, this is considered a sale to the federal government and there is no Wisconsin sales or use tax due on this transaction. Sales to the federal government are not subject to Wisconsin sales or use tax.
If the total selling price of the CECB is more than $40 and the customer presents an NTIA-issued coupon to the retailer for the purchase of the CECB, Wisconsin sales or use tax would only be due on the difference between the total selling price and the $40 reduction the customer received due to the NTIAissued coupon, since the reimbursement for the $40
I purchased my first converter box from Best Buy. They sent me a check for $2.00 along with an explanation. This is how I found out about the Wisconsin Sales Tax problem.
I should have purchased both converter boxes from Best Buy. They had them in stock and were selling them at the same price. Suess Electronics took my money with the promise the boxes would be in within 2 weeks. They didn't show up for 2 months.
I guess this is an easy lesson for me not to purchase anything from Suess Electronics in the future.