Wisconsin Sales Tax

On this page you will find handy sales and use tax information about Wisconsin.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Wisconsin that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

5.000%

Range of Local Rates

0% – 1.75% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax

Yes/No Some of the cities and counties do apply use tax.

ECONOMIC NEXUS

10/1/2018see state notice

MARKETPLACE NEXUS

10/1/2019

Status

Inactive

Amnesty Filing Dates

July 1, 2009 - September 30, 2010

Go to Wisconsin Amnesty Page
AMNESTY INCLUSION PERIODS

Periods prior to registration for amnesty program.

TAX TYPES AND CONDITIONS

Business Sales and Seller’s Use Tax under SSTP Program if register under SSTP.

AMNESTY BENEFITS

Don't need to remit WI sales and use tax on sales made prior to registration for amnesty program.

Administration Information
Streamlined Sales Tax Status

Full Member

NUMBER OF TAXING AUTHORITIES

74 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A

Sales Tax Sourcing (Intrastate)

Destination

Sales Tax Return Due Date

Last day of the month following the reporting period

Exemption Information
RESALE CERTIFICATE

Wisconsin Resale Certificate

TYPES OF EXEMPTIONS

Product types of exemptions: food sold by grocery stores, manufacturing, farming, and a variety of specialty exemptions, see the “Other” section per this link

 

Entity types of exemptions: United States and its unincorporated agencies and instrumentalities, federally recognized American Indian tribe or band in this state,  state and local governmental units, including the State of Wisconsin or any agency thereof, Wisconsin counties, cities, villages, or towns, and Wisconsin public schools, school districts, universities, or technical college districts. Organizations organized and operated exclusively for religious, charitable, scientific, or educational purposes, or for the prevention of cruelty to children or animals

 

Wisconsin Exemption Certificate Forms

State Links
History & Fun Facts
HISTORY

  • Wisconsin enacted a selective sales and use tax in 1961. In 1969, the selective sales and use tax became a general sales tax that applies to sales of tangible personal property. Counties were also authorized in 1969 to impose a local sales tax rate.
  • Effective October 1, 2009, Wisconsin enacted legislation to conform with the Streamlined Sales and Use Tax Agreement.

FUN FACTS
  • It’s no secret that Wisconsin takes dairy seriously. On October 1, 2009, Wisconsin changes its sales tax laws for food, including ice cream related products. Whether or not an ice cream cake or a similar product is taxable depends whether it meets the definition of “prepared food.” In a notice titled, “Sales of Ice Cream Cakes and Similar Items,” the DOR states that generally, mixing ice cream and one or more other food items to form a cake or bar makes the item taxable as a prepared food. The notice lists 10 pertinent examples those selling ice cream related products.

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

Wisconsin Enacts Marketplace Nexus Legislation

Wisconsin Gov. Tony Evers signed legislation on July 3, 2019 that contains marketplace nexus provisions, effective October 1, 2019.

Wisconsin Raises Occasional Sale Exemption Threshold for Antique and Other Sellers

Wisconsin raised the threshold for its Occasional Sale Exemption to $2,000.

Tariffs Included in Purchase Price in Wisconsin

Tariffs directly imposed on importers and passed on to customers are subject to Wisconsin sales and use tax as part of the purchase price.

Wisconsin DOR Discusses Taxability Issues for Painting and Finishing Contractors

The Wisconsin DOR issued guidance for painting and finishing contractors on the taxability of their sales and purchases.

Wisconsin Enacts Legislation to Codify Emergency Economic Nexus Rule

Wisconsin has enacted legislation to codify emergency economic nexus rules put into place after the South Dakota v. Wayfair decision.

October 1, 2018 Remote Seller Deadline for Multiple States

The October 1, 2018 remote seller compliance deadline is approaching for a number of states. Click on the links below for our previous news items with more details. Alabama Enacts Economic Nexus Provision Illinois Enacts Economic Nexus Legislation Indiana Enacts…

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Wisconsin Provides Guidance on Lodging Marketplace Tax Duties

Wisconsin has issued a bulletin with guidance on tax responsibilities for persons offering short-term lodging through third-party websites (such as Airbnb and VRBO).

Wisconsin Enacts Back-to-School Sales Tax Holiday

Wisconsin has enacted a back-to-school sales tax holiday that will run from August 1 through August 5, 2018.

Wisconsin Requires Remote Sellers to Collect Sales Tax

Wisconsin will require certain remote sellers to collect and remit sales and use tax, effective October 1, 2018.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Fuel and Electricity Used to Operate Air Makeup Units Exempt in Wisconsin

A taxpayer’s purchase of fuel and electricity to power air makeup units in its plants was exempt from Wisconsin sales tax.

Multistate Tax Commission Updates Its Uniform Sales & Use Tax Exemption Certificate

The Multistate Tax Commission (MTC) revised its Multijurisdictional Uniform Sales & Use Tax Exemption/Resale Certificate on January 22, 2018 to reflect two state changes.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Wisconsin Enacts Exemption for Prepared Food

Effective September 23, 2017, Wisconsin enacted an exemption for prepared food sold by retailers. Several conditions apply regarding the type of food and where the retail sales take place.

Wisconsin Expands Exemption for Construction Contracts

Effective December 1, 2017, the Wisconsin sales tax treatment for lump sum contracts expanded to all construction contracts, subcontractors, and to certain products sold by a subcontractor to a prime contractor.

Wisconsin Sales Tax on Internet Access Charges Repealed Effective July 1, 2020

Wisconsin’s sales tax on internet access charges is repealed as part of the state’s enacted budget bill, effective July 1, 2020 and due to a permanent extension of the Internet Tax Freedom Act.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.