Wisconsin WI Coin

The state of Wisconsin became a full member of Streamlined Sales Tax on October 1, 2009.

Membership Petition                                             
Annual Recertification Letter                           
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices      


IMPORTANT NOTE:
 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

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 Information

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.

Tax Holidays

 

Other

Governing Board Delegates

  • Diane Hardt