Wisconsin Sales Tax

Wisconsin Sales Tax Guide (2026)

5% at state level with a modest 0.5% county tax nearly everywhere, which makes Wisconsin one of the simpler rate maps in the country outside its largest city.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: WI DOR & Wis. Stat.
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Quick Facts

Sales Tax at a Glance

State base rate
5% [1]
County tax
0.5% in 70 of 72 counties [2]
Typical combined rate
5.5% [2]
Milwaukee city total
7.9% [3]
Milwaukee city tax
2% [3]
Milwaukee County tax
0.9% [3]
Premier resort tax
Up to 1.25% [4]
Economic nexus
$100k, no transaction test [5]
SaaS
Exempt [6]
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Milwaukee is the exception to Wisconsin’s flat rate map

Since 1 January 2024 the City of Milwaukee levies 2% and Milwaukee County levies 0.9%. With the 5% state rate that produces 7.9% inside the city, well above the 5.5% most of the state pays.[3]

5% state 0.9% Milwaukee County 2% City of Milwaukee 7.9% combined in the city 6.9% elsewhere in the county Effective 1 January 2024
Both stadium district taxes have ended. The 0.1% Milwaukee-area stadium tax retired in 2020 and the 0.5% Brown County stadium tax retired in 2015, so current rates should never include either. Older guidance frequently still does.[7]
Estimate

Wisconsin sales tax calculator

Wisconsin · state rate 5%
Two counties impose no county tax, so 5% is still correct in places.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. Premier resort areas add up to a further 1.25% on qualifying tourism sales.[4] Talk to CrownGlobe for jurisdiction mapping.

Rates & Registration

Wisconsin Sales Tax Rates, Nexus & the local add-ons

Wisconsin rate components

State rate5%
County tax where adopted0.5%
Milwaukee County additional0.9%
City of Milwaukee2%
Premier resort area tax0.5% or 1.25%

Seventy of Wisconsin’s seventy-two counties impose the 0.5% county tax, so 5.5% is the rate most of the state pays on general goods.[2]

Who must register

Either trigger applies: economic nexus at more than $100,000 of annual gross sales into Wisconsin in the previous or current year, with the 200-transaction test repealed in 2021, or any physical presence in the state.[5]

Premier resort taxes are activity-specific: they apply only to businesses in tourism-related classifications within a designated area, not to every seller located there, so two neighbouring shops can charge different totals.[4]

Compliance

Sales Tax Registration and Filing

A Wisconsin seller’s permit costs $20 and does not expire.

How to register

  • Confirm nexus→
  • My Tax Account application→
  • Pay $20 permit fee→
  • Seller’s permit issued→
  • File electronically

A separate permit is required for each Wisconsin business location, and the permit must be displayed where sales are made.[8]

Filing & due dates

FrequencyAssigned whenDue
MonthlyOver $3,600 tax a yearLast day of next month
Quarterly$1,200–$3,600 a yearLast day after quarter
AnnualUnder $1,200 a yearJan 31

Late filing costs $20 or 5% of the tax due per month up to 25%, whichever is greater, plus interest at 12% per year on unpaid tax.[9]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Wisconsin taxes tangible goods, digital goods and a defined list of services, exempts most groceries, and leaves hosted software outside the base.[1]

Generally taxable

  • Tangible retail goodsWis. Stat. 77.52
  • Prewritten computer softwareWis. Stat. 77.51(20)
  • Specified digital goodsWis. Stat. 77.52(1)(d)
  • Prepared food & restaurant mealsWis. Stat. 77.54(20n)
  • Admissions & amusementsWis. Stat. 77.52(2)(a)2
  • Repair & maintenance servicesWis. Stat. 77.52(2)(a)10

Generally exempt

  • Grocery foodWis. Stat. 77.54(20n)
  • Prescription drugsWis. Stat. 77.54(14)
  • SaaS & hosted softwareNo transfer of software
  • Manufacturing machineryWis. Stat. 77.54(6)
  • Most professional servicesNot enumerated
  • Sales for resaleForm S-211
Worth flagging: Wisconsin treats SaaS as exempt because the customer never receives the software, but the same product sold as a download is taxable prewritten software. Contract wording that describes a licence rather than access can change the answer.[6]
Reference

Glossary of key terms

County tax
The 0.5% local tax adopted by seventy of Wisconsin’s seventy-two counties.
Premier resort area tax
An additional tax of up to 1.25% on tourism-related businesses in designated areas.
Seller’s permit
Wisconsin’s $20 registration, required for each business location and valid indefinitely.
My Tax Account
The Department of Revenue portal for registration, filing and payment.
Form S-211
Wisconsin’s exemption certificate, covering resale and other exempt purchases.
Specified digital goods
Digital audio, audiovisual works and books that Wisconsin taxes like their physical equivalents.
FAQ

Sales Tax FAQs

5% at state level. Seventy of the seventy-two counties add a 0.5% county tax, so 5.5% is the rate across most of the state. The City of Milwaukee is the notable exception at 7.9%.

Since 1 January 2024 the City of Milwaukee has levied a 2% city sales tax and Milwaukee County a 0.9% county tax. Added to the 5% state rate that gives 7.9% inside the city and 6.9% elsewhere in the county.

No. Food and food ingredients sold for home consumption are exempt. Prepared food, candy, soft drinks and dietary supplements are taxable at the full rate.

No. Wisconsin taxes prewritten software when it is transferred to the customer, so software merely accessed remotely is not taxable. The same product sold as a download is taxable.

More than $100,000 of annual gross sales into Wisconsin in the previous or current year. The separate 200-transaction test was repealed in 2021, so the dollar figure is the only economic trigger.

An additional local tax of 0.5% or 1.25% that designated tourism areas may impose on businesses in tourism-related classifications. It applies to the qualifying business type rather than to every seller in the area.

Verification

Sources & methodology

  1. WI DOR – Sales & Use Tax
  2. WI DOR – County Sales Tax
  3. WI DOR – Milwaukee City & County Tax
  4. WI DOR – Premier Resort Area Tax
  5. WI DOR – Remote Sellers
  6. WI DOR – Computer Software
  7. WI DOR – Local Tax Rate History
  8. WI DOR – Seller’s Permit
  9. WI DOR – Late Filing Penalties
  10. WI DOR – Filing Frequency
  11. WI DOR – Exemption Certificate S-211
  12. WI DOR – My Tax Account
  13. WI DOR – Marketplace Providers
  14. Wisconsin Statutes – Chapter 77
Methodology: Every rate, threshold and deadline is taken from the Wisconsin Department of Revenue or the Wisconsin Statutes directly. Combined rates are computed from the component levies rather than copied, after a source was found to have added them incorrectly.
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