Wisconsin

State Links

Wisconsin Department of Revenue

Sales Tax Division

State Registration for Sales and Use Tax

State Online Filing

Secretary of State

State Contacts

State Sales and Use Tax Rate: 5%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Taxable Products

Exempt Products

Remote Seller Guidance

Remote Seller Compliance Date: 10/1/2018

Remote Seller Thresholds:
Gross sales exceed $100,000 in the previous or current calendar year.
Effective 2/20/2021, the threshold of 200 or more transactions was removed.

Notes: Marketplace Providers

Additional Remote Seller Information: The annual threshold amounts include sales into Wisconsin by the remote seller on behalf of other sellers and sales made by another seller on the remote seller's behalf.

A remote seller that does not qualify for the small seller exception but only makes nontaxable sales in Wisconsin is not required to register for Wisconsin sales or use tax.

Effective 2/20/2021, the small seller exception was amended (2021 Wis. Act 1) to require remote sellers to use a calendar year to determine if it has economic nexus in the previous or current year and to eliminate the 200-transaction threshold.

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Wisconsin Electronic Exemption Certificate

Marketplace Providers and Sellers