Wisconsin Sales
Tax Rate

Wisconsin imposes a 5 percent state sales tax in 2026. County taxes plus special local taxes can increase the combined rate. Most food and food ingredients are exempt, while prepared food, candy, soft drinks, dietary supplements plus alcoholic beverages are generally taxable.

The Wisconsin State Sales Tax Rate Is 5 Percent

Wisconsin's statewide sales and use tax rate is 5 percent. Local taxes are added when they apply to the transaction location.

Wisconsin Local Sales Taxes Can Change the Combined Rate

Most Wisconsin counties that impose sales tax use a 0.5 percent county rate. Milwaukee County uses a 0.9 percent county rate, while the City of Milwaukee imposes an additional 2 percent city sales tax.

Premier resort area taxes can also apply in qualifying municipalities. Wisconsin Revenue provides an address plus date-based rate lookup because local taxes and resort-area participation can change.

How to Calculate Wisconsin Sales Tax

Start with the taxable selling price, apply the 5 percent state rate, then add county, city plus any special local tax that applies to the sourced location. Exempt items should not be included in the taxable base.

The examples show only the state portion. A transaction in Milwaukee or a premier resort area can have a materially higher combined rate.

Most Grocery Food Is Exempt in Wisconsin

Wisconsin generally exempts food and food ingredients. This covers many ordinary grocery-store purchases.

Candy, soft drinks, dietary supplements, prepared food plus alcoholic beverages are generally taxable. Sellers should classify mixed or prepared products under Wisconsin's food rules instead of applying the grocery exemption to every edible item.

Wisconsin Taxes Tangible Property, Digital Goods and Selected Services

Wisconsin taxes retail sales of tangible personal property, certain digital goods plus specifically listed services. The state does not impose a broad tax on every service.

Service businesses should determine whether their exact activity is listed as taxable. A nontaxable service can still include taxable products or digital goods that require separate treatment.

Wisconsin Use Tax Mirrors Sales Tax on Untaxed Purchases

Use tax applies when taxable property, digital goods or services are stored, used or consumed in Wisconsin without the correct sales tax being paid. The state use tax rate is 5 percent plus applicable local use tax.

Use tax frequently applies to online purchases, out-of-state purchases plus taxable business items when the seller does not collect the correct Wisconsin tax.

Remote Sellers Use a $100,000 Wisconsin Nexus Threshold

A remote seller qualifies for Wisconsin's small seller exception when its Wisconsin gross sales are $100,000 or less in both the previous and current calendar year. Exceeding $100,000 generally creates a registration and collection obligation.

Wisconsin no longer uses a 200-transaction economic nexus threshold. The transaction-count test was eliminated effective February 20, 2021. Sellers with physical presence in Wisconsin cannot use the remote seller small seller exception.

Marketplace Sales Still Require Careful Recordkeeping

Marketplace facilitators can collect and remit Wisconsin sales tax on qualifying marketplace transactions. Sellers should keep records showing which platform collected tax plus which sales were made directly.

Direct Wisconsin sales can create separate nexus, registration plus filing obligations. Businesses should not assume a marketplace arrangement covers every transaction they make.

Wisconsin Sellers Generally Need a Seller's Permit

A business making taxable retail sales in Wisconsin generally needs a seller's permit unless a specific exception applies. Registration gives the business authority to collect Wisconsin sales and use tax.

The Department of Revenue assigns a filing frequency after registration. Businesses should keep the permit active while they continue taxable sales activity.

Wisconsin Returns Can Be Monthly, Quarterly or Annual

Wisconsin assigns monthly, quarterly or annual sales tax filing based on the taxpayer's liability. Returns are generally due on the last day of the month following the reporting period.

Certain early monthly filers have a 20th-day deadline. Calendar-year annual filers generally file by January 31 of the following year.

Milwaukee Has Additional Local Taxes on Certain Transactions

Milwaukee-area businesses can face additional local taxes beyond ordinary state, county plus city sales tax. Local exposition taxes can apply to hotel rooms, certain prepared food and beverages plus short-term vehicle rentals.

These are transaction-specific local taxes. Businesses should apply them only when the location, seller type plus transaction meet the Wisconsin rules.

Sales Tax Is Separate From Wisconsin Income Tax and Payroll

Wisconsin sales tax applies to taxable customer transactions. Wisconsin income tax applies to taxable income, while payroll withholding applies to employee wages. The taxes use different rates and filing systems.

For individual income tax rules, see the Wisconsin income tax guide. For employee net pay, use the Wisconsin paycheck calculator.

After payroll has been calculated from genuine records, the check stub generator can organize earnings, taxes plus deductions for lawful payroll documentation.