Wisconsin
Aug 7, 2018, 20:20 PM
Title :
Wisconsin
State Abbreviation :
WI
Revenue Department Website :
https://www.revenue.wi.gov/Pages/home.aspx
Revenue Department Website Link Text :
Wisconsin Department of Revenue
Sales Tax Division Website :
https://www.revenue.wi.gov/Pages/SalesAndUse/Home.aspx
Sales and Use Tax Registration Website :
https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx
Sales and Use Tax Rate Lookup :
https://www.revenue.wi.gov/Pages/Apps/strb.aspx
Tax Rate Lookup :
https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11
Taxable Products Website :
https://www.revenue.wi.gov/Pages/FAQS/ise-taxable.aspx
Exempt Products Website :
https://www.revenue.wi.gov/Pages/FAQS/pcs-s-exempt.aspx
Guidance for Remote Sellers Website :
https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx
State Online Filing Website :
https://tap.revenue.wi.gov/mta/_/
Secretary of State Website :
https://sos.wi.gov/
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
Yes
Remote Seller Implementation Date :
Oct 1, 2018, 05:00 AM
State Tax Rate :
5.0000
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.
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.
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.
Governing Board Delegates
Wisconsin
Aug 7, 2018, 20:20 PM
Title :
Wisconsin
State Abbreviation :
WI
Revenue Department Website :
https://www.revenue.wi.gov/Pages/home.aspx
Revenue Department Website Link Text :
Wisconsin Department of Revenue
Sales Tax Division Website :
https://www.revenue.wi.gov/Pages/SalesAndUse/Home.aspx
Sales and Use Tax Registration Website :
https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx
Sales and Use Tax Rate Lookup :
https://www.revenue.wi.gov/Pages/Apps/strb.aspx
Tax Rate Lookup :
https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx#txrate11
Taxable Products Website :
https://www.revenue.wi.gov/Pages/FAQS/ise-taxable.aspx
Exempt Products Website :
https://www.revenue.wi.gov/Pages/FAQS/pcs-s-exempt.aspx
Guidance for Remote Sellers Website :
https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx
State Online Filing Website :
https://tap.revenue.wi.gov/mta/_/
Secretary of State Website :
https://sos.wi.gov/
Has Local Jurisdiction Taxes :
Yes
Marketplace Facilitator Provisions :
Yes
Are Marketplace Sales included in Seller’s Threshold Calculation :
Yes
Remote Seller Implementation Date :
Oct 1, 2018, 05:00 AM
State Tax Rate :
5.0000
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.
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.
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.
Governing Board Delegates
