Wisconsin state seal

WisconsinSales Tax

A Complete Guide For Businesses

Automate My WisconsinSales Tax Filings

State Rate
5.00%

Local Tax
yes

State Portal
Department of Revenue

Phone
​(608) 266-2776

General requirements

Wisconsin is a destination-based state (sales are taxed where the buyer is located).

  • Sales tax is charged on the sale, lease, or rental of tangible personal property (TPP) and certain services
  • For manufacturers, purchases used for production aren’t taxed
  • For distributors, items purchased for resale aren’t taxed

There are 3 ways to file your sales tax return:

Rates

The state sales tax is 5% and additional local rates apply. Total state and local tax rates range from 5% to 5.6%. Find total rates by county.

For a fast and accurate sales tax rate lookup by zip code, use our up-to-date calculator below.

Look up your Wisconsin sales tax rate:

How food is taxed

Most food sold by grocery stores is exempt. Candy, soft drinks, and prepared foods are subject to the full rate.

Nexus in Wisconsin

Business activities that establish a minimum tax connection to the state include:

  • Maintaining a physical place of business including a warehouse or distribution center
  • Having employees, independent contractors, or representatives working in the state
  • Delivering goods in business owned vehicles
  • Owning property in the state
  • Engaging in an affiliate relationship with a resident who uses facilities or employees in the state to establish a market for sales

Economic nexus in Wisconsin:

  • According to state law, out-of-state sellers whose sales into Wisconsin exceed $100,000 or 200 separate transactions in the previous calendar year must register with the state, collect sales tax on sales to Wisconsin, and remit that sales tax to the state.
  • Effective date: Oct. 1, 2018

Want more information? Check out this guide for remote sellers or read the state law.

Filing schedule

The timely filing discount depends on the tax liability and is calculated as follows:

  • $0 to $10 - the full amount of the tax liability
  • $10 to $2000 - $10
  • Above $2000 - the tax liability x .005, not to exceed $1000

Returns are due by the last day of the month following the end of the reporting period, with one exception. Early monthly sales tax filers must file by the 20th of the month following the end of the reporting period. A return must be filed even if no tax is due for that period.

Registering to collect sales tax in Wisconsin

Register with the Department of Revenue online to obtain a seller’s permit and begin collecting sales tax.

Penalties

Interest is charged if you file late on the amount owed at the rate of 1.5% per month from the due date of the return to the date the tax is paid.

A $20 late filing fee is also charged, and a negligence penalty equal to 5% of the amount due for each month the return is late, up to a maximum penalty of 25%.

We try our best to keep these guides up-to-date. If any of this information is no longer accurate, or if you'd like us to add something new, please email corrections and suggestions to support@lumatax.com. We love hearing feedback!