Wisconsin: Sales Tax Handbook
Wisconsin Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|5.00%||0.00% - 0.60%||0.431%||5.431%||5.6%|
2016 Wisconsin Sales Tax Handbook
Wisconsin Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Wisconsin's Sales Tax By The Numbers:
Wisconsin has a lower-than-average sales tax, including when local sales taxes from Wisconsin's 64 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 42nd highest by combined state + local sales tax
Ranked 32nd highest by per capita revenue from state + local sales taxes ($809 per capita)
Rankings by State Sales Tax Only:
Ranked 12th highest by state sales tax rate
Ranked 27th highest by per capita revenue from the statewide sales tax ($769 per capita)
Printable PDF Wisconsin Sales Tax Datasheet
Wisconsin has a statewide sales tax rate of 5.00%, which has been in place since 1961.
Municipal governments in Wisconsin are also allowed to collect a local-option sales tax that ranges from 0.00% to 0.60% across the state, with an average local tax of 0.431% (for a total of 5.431% when combined with the state sales tax). The maximum local tax rate allowed by Wisconsin law is 0.60%. You can lookup Wisconsin city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Wisconsin. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Wisconsin Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Wisconsin?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Wisconsin taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the Wisconsin sales tax see Wisconsin sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Wisconsin? Taxation of vehicle purchases in particular are discussed in the page about Wisconsin's sales tax on cars.
Are services subject to sales tax in Wisconsin?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Wisconsin, specified services are taxable.
About the Wisconsin Sales Tax
The state of Wisconsin has relatively simple sales tax rate, and utilizes a flat state tax rate. However, in addition to the flat state tax rate, there is a base county tax. Any local tax rates would be in addition to the state rate.
Is the Wisconsin Sales Tax Destination-Based or Origin-Based?
Wisconsin is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Wisconsin from a Wisconsin vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Wisconsin a Streamlined Sales Tax State?
Wisconsin is a member of the Streamlined Sales and Use Tax Agreement, which means that the Wisconsin Department of Revenue has taken significant steps to simplify Wisconsin's sales tax rules and administration process.
Contact the Wisconsin Department of Revenue
The Wisconsin Sales Tax is administered by the Wisconsin Department of Revenue. You can learn more by visiting the sales tax information website at www.revenue.wi.gov.
Phone numbers for the Sales Tax division of the Department of Revenue are as follows:
- Local Phone: (608) 266-2776
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Wisconsin sales taxes, we recommend the following books:
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Wisconsin Sales Tax Rates by Zip Code:
Need an updated list of Wisconsin sales tax rates for your business? Download our Wisconsin sales tax database!