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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 Sales Tax Rates
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.
Remote Seller Nexus Rules
ECONOMIC NEXUS

10/1/2018 – see state notice
MARKETPLACE NEXUS

1/1/2020
Sales Tax Amnesty
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
State Tax Web Page

Wisconsin Department of Revenue
Rate Look-Up Page

Wisconsin Sales Tax Rate Look-Up
Registration Link

Register for Wisconsin Sales Tax
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.

Your Guide to Sales Tax in the Midwest

To catch you up and cut down your research time, we’ve compiled some of the essential Midwestern sales tax trends for 2024 that you need to know.

Wisconsin Increases Retailer’s Discount for Sales and Use Tax Returns

Wisconsin allows retailers to deduct a portion of the paid sales tax reported on a timely filed sales and use tax return, the retailer’s discount.

Wisconsin Determines StubHub is Liable for Sales and Use Tax

The Wisconsin Tax Appeals Commission determined online ticket marketplace StubHub is responsible for collecting and remitting sales tax on secondary tickets for events held in the state.

Wisconsin Issues Guidance on Tax Treatment of Non-Fungible Tokens

Wisconsin has issued guidance on the taxability of non-fungible tokens (NFTs) in its most recent monthly tax bulletin.

Wisconsin clarifies sales and use tax of antiques, crafts and artwork in July fact sheet

Sellers of antiques, crafts and artwork in Wisconsin will need a seller’s permit, and the items are subject to sales tax unless an exemption applies, according to a fact sheet published by the Wisconsin Department of Revenue in July 2022.…

Marketplace Providers in Wisconsin Must Collect Resort Tax

On May 5, 2022, the Wisconsin Department of Revenue (DOR) published in a notice that marketplace providers are responsible for the collection and remittance of the state of Wisconsin’s premier resort taxes.

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.

Wisconsin Provides an Unclaimed Property Voluntary Disclosure Program

Unclaimed property holders that are not in compliance with Wisconsin unclaimed property laws may apply for an Unclaimed Property Voluntary Disclosure Agreement.

Wisconsin Provides Updates on Use Tax Guidance

Wisconsin’s fact sheet about use tax has been updated to include details about the tax treatment of shipping wine.

Wisconsin Proposes a Bill to Exempt Diapers and Feminine Products from Sales Tax

Wisconsin will enact “a sales and use tax exemption for the sale of diapers, undergarments for incontinence, tampons, and sanitary napkins” from the state’s five percent sales tax.

Economic Nexus State by State Chart

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.

Wisconsin Removes Economic Nexus Transaction Threshold

Wisconsin has eliminated the state’s 200 transaction economic nexus threshold for remote sellers effective February 20, 2021, while retaining the $100,000 threshold.

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.

Wisconsin Issues Guidance on Taxability of Educational Products, Goods and Services

The Wisconsin Department of Revenue has issued guidance on the sales tax treatment of educational items, including online learning and digital books and videos.

Internet Access Service Charges Exempt in Wisconsin Beginning July 1, 2020

Effective July 1, 2020, charges for internet access services are no longer subject to Wisconsin sales and use tax.

Wisconsin Baseball Stadium Sales Tax Ends March 31, 2020

Wisconsin’s 0.1% baseball stadium sales and use tax will end on March 31, 2020.

Delivery Method Changes Everything: Navigating Sales Tax on Intangible Goods

Explore cases where seemingly intangible goods can be converted to tangible personal property for sales tax purposes.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

Wisconsin Enacts Marketplace Nexus Legislation

Wisconsin Gov. Tony Evers signed legislation on July 3, 2019 that contains marketplace nexus provisions, effective January 1, 2020.

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.