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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.

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Certain Cloud Services Not Taxable in Wisconsin Unless Taxable Service is Provided

Wisconsin has issued revised guidance on the sales and use tax treatment of computer hardware, software, and services to clarify that Software as a Service (SaaS) and Application Service Provider (ASP) services are not taxable unless the service provider is providing a taxable service in the transaction

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

Installer Liable for Tax on Materials Installed for Exempt Entities in Wisconsin

An installer was liable for Wisconsin sales and use tax on materials that it installed for exempt entities that were purchased by the exempt entities from the installer\’s sister company.

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Construction Materials Sold to Exempt Entity by a Subsidiary Taxable in Wisconsin

A Wisconsin Circuit Court has affirmed a Wisconsin Tax Appeals Commission decision holding that ceiling tiles and related construction materials sold to exempt entities by an installer’s wholly owned subsidiary were subject to Wisconsin sales and use tax. Generally, contractors…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Wisconsin Provides Information on “Buy One, Get One Free” Update

The Wisconsin Department of Revenue has made updates to a tax release with changes on the sales and use tax treatment of “buy one, get one free” promotions. Effective September 1, 2011, a retailer that provides a taxable product free…

Wisconsin Expands Offset Programs

The Wisconsin Department of Revenue (DOR) has expanded the Treasury Offset Program (TOP) and State Reciprocal Program (SRP) to allow offsets of all refunds administered by the DOR against federal debts. The TOP allows federal and state governments to exchange…

Wisconsin Supreme Court Upholds Symphony Orchestra Tickets as Taxable

The Wisconsin Supreme Court has upheld the Court of Appeals’ determination that sales of tickets to classical, pop, and youth concerts are taxable because they are considered to be primarily entertainment in nature, not educational. Although the court recognized that…

Wisconsin Discusses Sales of Food by Hospitals and Other Facilities

Sales of food and food ingredients by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities, or day care centers licensed are exempt from sales and use taxes, regardless of whether the food and food ingredients are served at the…

Wisconsin Discusses Food Provided to Restaurant Employees

Effective October 1, 2009, candy, soft drinks, dietary supplements, and prepared foods, and disposable products that are transferred with such items are exempt from sales tax only if furnished for no consideration by a restaurant to the restaurant’s employee during…

Wisconsin Discusses Change in Treatment of Drop Shipment Sales

Effective October 1, 2009, a manufacturer or other seller may accept an exemption certificate claiming resale from an out-of-state purchaser even when the manufacturer or other seller is directed to ship the product to a consumer in Wisconsin and the…

Wisconsin Taxability of Equipment Provided with Operator Changed

In order to conform to the requirements of the Streamlined Sales and Use Tax (SST) Agreement and the definition of lease or rental, the Wisconsin Department of Revenue has made changes in the sales and use tax treatment of equipment…

Wisconsin Revises its Tax Publication on Digital Goods

The Wisconsin Department of Revenue has revised its publication regarding the sales and use tax treatment of digital goods, specifically, newspapers and other news or information products. The sections that discuss digital books also had some small changes. In addition…

Temporary Help Services Not Taxable in Wisconsin

The State of Wisconsin Tax Appeals Commission found that the temporary help services provided by a taxpayer were not subject to Wisconsin sales tax. The taxpayer provides its clients workers with a wide range of skills who work under the…

Wisconsin SST Amnesty Program Enacted

As part of Wisconsin’s membership in the Streamlined Sales and Use Tax Agreement, Wisconsin will offer a sales tax amnesty program for qualifying businesses that currently are not registered to collect and remit sales and use tax. The Wisconsin amnesty…

Wisconsin Discusses the Treatment of Computer Software

As a result of the Menasha decision, Wisconsin amended its definition of “tangible personal property” to include prewritten computer software, regardless of how it is delivered to the purchaser. Previously, “tangible personal property” included computer programs except custom programs. This…

Wisconsin Becomes Member of SST Agreement

The Streamlined Sales Tax (“SST”)Governing Board has approved Wisconsin’s membership petition during its meeting in Arlington, Virginia, on May 12, 2009. Wisconsin will become an associate member of the SST Agreement, effective July 1, 2009, and a full member, effective…

Wisconsin Petitions for SST Membership

Wisconsin has conformed its laws to the Streamlined Sales and Use Tax (“SST”)Agreement with the enactment of Act 2 (S.B. 62), Laws 2009, effective October 1, 2009. Therefore, On February 26, 2009, Wisconsin petitioned for membership in the Streamlined Sales…

Wisconsin Law in Compliance with SSTP

On February 19, 2009, Wisconsin Governor, Jim Doyle, signed a budget repair and economic stimulus bill that enacts provisions conforming Wisconsin sales and use tax laws to the Streamlined Sales and Use Tax (“SST”)Agreement, effective October 1, 2009. The bill…

Software Purchased in Wisconsin Ruled Exempt as Custom Software

The Wisconsin Supreme Court ruled that an application software system purchased by a taxpayer fit the requirements to qualify as custom software and, therefore, was exempt from sales and use tax. The basic modules purchased contained a business and accounting…