Wisconsin is a destination-based state (sales are taxed where the buyer is located).
There are 3 ways to file your sales tax return:
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.
Most food sold by grocery stores is exempt. Candy, soft drinks, and prepared foods are subject to the full rate.
Business activities that establish a minimum tax connection to the state include:
Find out more about nexus in Wisconsin.
The timely filing discount depends on the tax liability and is calculated as follows:
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.
Register with the Department of Revenue online to obtain a seller’s permit and begin collecting sales tax.
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%.