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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

New threshold: February 20, 2021
MARKETPLACE NEXUS

1/1/2020

New threshold: February 20, 2021
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.

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…

Wisconsin Tax on Symphony Tickets to Be Reexamined

A Wisconsin Circuit Court remanded to the Wisconsin Tax Appeals Commission a case of whether a nonprofit’s symphony tickets are subject to the state’s sales tax on admissions. The court determined that the Commission incorrectly interpreted the taxing statute by…

Expanded Exemptions for Farmers announced in Wisconsin

Silviculture, defined as the business of raising trees for timber, lumber and other wood products, including the logging of timber when it is performed, now qualifies for tax exemption because of a new expanded definition of farming. Tractors, machines, other…

Wisconsin Revises Terminology Related to Mobile and Manufactured Homes

Wisconsin has made various terminology revisions to Act 11 (S.B. 7), Laws 2007 which affect mobile and manufactured homes. As a result, newly-manufactured homes which qualify as dwellings are exempt from tax as a realty improvement. Taxpayers are reminded that…

Wisconsin Exemption for Fuel and Electricity Used In Manufacturing

Effective January 1, 2006, a Wisconsin sales and use tax exemption applies to fuel and electricity consumed to operate machines and equipment used directly in the manufacturing process. The exempt amount should be calculated on a meter-by-meter basis in a…

Wisconsin Canned Software Subject to Tax

The sale, lease, or license of canned computer software in Wisconsin is subject to Wisconsin sales or use tax, regardless of how it is delivered to the customer (tangibly vs. electronically). For the tax to apply, however, the canned software…

Wisconsin Court Rules on Custom Software.

The Circuit Court of Dane County overruled a previous decision that a sale of software was exempt as a custom program. The court found that the software did not qualify for an exemption primarily due to the fact that the…

Wisconsin publication provides sales and use tax information for contractors.

In Publication 207, Wisconsin presents information regarding the classification of certain products and services typically provided by contractors. Among other things, the publication clarifies that computer cabling is a part of communications equipment, retaining walls are real property regardless of…

Wisconsin increases use tax base for license plates for motor vehicle dealers.

As of January 1, 2005, licensed motor vehicle dealers will pay the use tax rate (5%, 5.1%, 5.5%, or 5.6%) on $122 instead of $118. The change is based on the annual percentage change in the Consumer Price Index, which…

Wisconsin allows alternative to required electronic filing.

This year Wisconsin has developed alternative methods to the electronic filing requirement to assist tax registrants who face filing hardships, (i.e. no means to electronically or additional workload entering data into SIP that was already in their sales tax software).…

Change in Wisconsin sales and use tax forms.

Wisconsin forms S-214, S-214a, S-214b, S-215, S-216, S-219, and S-221 are now obsolete.

Wisconsin Department of Revenue administers guidance on the treatment of electronic technology.

Wisconsin Sales and Use Tax Report, March 2004, outlines that the department has contacted taxpayers, informing them that they are required to file electronically. Additionally, EFT payments are now acceptable for tax due on sales and use tax returns, on…

Wisconsin publications shipped out of state.

In Wisconsin charges for advertising publications were subject to tax since they were shipped out-of-state by an entity different than the purchaser. These publications did not qualify for the exemption granted to purchasers of materials that are purchased and stored…

Wisconsin Tax Appeals Commission exempts customer software.

Wisconsin uses the seven-point test to determine the taxability of software. The test objectively examines how much pre-sale consultation goes into the selection of the software. Relative observations, per the implementation of the software, include the amount of loading, testing,…

Certain sales of fuel and electricity will be tax exempt for manufacturers in Wisconsin.

Effective 1/1/2006, fuel and electricity consumed in manufacturing tangible personal property will be exempt.

Wisconsin treatment of landscaping.

The Wisconsin Department of Revenue has updated its Publication 210 which clarifies the treatment of landscaping services for sales and use tax purposes. You can find a copy of the Publication at http://www.dor.state.wi.us/pubs/pb210.pdf. Some of items covered are maintenance, exemptions,…

Use tax calculator developed in Wisconsin.

The Wisconsin Department of Revenue has created a use tax calculator that will help taxpayers keep track of their use tax liabilities in the state. The calculator should only be used as a reference tool. When submitting tax returns, the…

Wisconsin communication tower rental taxable.

Renting space on a communications tower located on leased land is subject to Wisconsin sales and use tax. A communication tower is considered, by both The Wisconsin Court of Appeals and the Tax Appeals Commission, to be tangible personal property,…

Wisconsin adds to the list of taxable telecommunication services.

Taxable telecommunication message services now include mechanical and nonmechanical telephone answering services, security monitoring that has a recorded message which notifies customers or authorities, and e-mail services. In the category of taxable telecommunication services call forwarding, caller ID, and Internet…