The state of Wisconsin became a full member of Streamlined Sales Tax on October 1, 2009.
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.
Wisconsin Department of Revenue
State Registration for Sales and Use Tax
State Sales and Use Tax Rate: 5%
Local Jurisdiction Sales and Use Taxes: Yes
Sales and Use Tax Rates Look Up
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.