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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.

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.

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.

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.

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.

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 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 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 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.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Wisconsin Enacts Exemption for Contractor Purchases for Certain Exempt Entities

Wisconsin created sales and use tax exemption for contractor purposes, effective 01/01/16. More…

Wisconsin Updates Guidance on Taxability of Educational Services and Products

Wisconsin updated guidance on the sales tax treatment of education services and products. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…