Wisconsin Sales Tax Guide: Rate, Rules & Filing
The Wisconsin state sales tax rate is 5%; combined rates with local taxes range from 5% to 7.9%, most commonly 5.5% (as of September 2026).
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What is the sales tax rate in Wisconsin?
The Wisconsin state sales tax rate is 5%; combined rates with local taxes range from 5% to 7.9%, most commonly 5.5% (as of September 2026).
- State rate
- 5%
- Most common
- 5.5%
- Combined rates
- 5%–7.9%
- Rates as of
- September 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Wisconsin DOR — Tax Rates FAQ.
Do I need a Wisconsin sales tax permit?
You need one once you have nexus in Wisconsin, from a physical presence or from sales. Wisconsin economic nexus applies once your gross sales into the state exceed $100,000 in the current or prior calendar year, including marketplace sales. Nexus and registration rules
When is Wisconsin sales tax due?
Wisconsin assigns monthly, quarterly, or annual filing based on tax volume. Returns and payments are generally due the last day of the month following the reporting period, submitted electronically by 4 p.m. Central on the due date; high-volume early monthly filers are instead due the 20th. Filing frequency and deadlines
Key Takeaways
Wisconsin's state sales tax rate is 5%, with county taxes of 0.5% and a 2% City of Milwaukee tax that brings Milwaukee to 7.9% [1]. You have economic nexus once gross sales into Wisconsin exceed $100,000 in the current or prior calendar year; the 200-transaction threshold was removed in 2021 [2]. Hosted SaaS is taxable unless the software processes the customer's data under the vendor's direction and control; downloaded prewritten software is taxable; specified digital goods are taxable, and food for home consumption is exempt [3][5][4]. File a petition for redetermination within 60 days of an assessment [7].
What is taxable in Wisconsin?
SaaS
Depends
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
What are the sales tax rates in Wisconsin?
Wisconsin levies a 5% state sales and use tax. Most counties add a 0.5% county tax, and the City of Milwaukee adds city and county taxes that bring its combined rate to 7.9% — the highest in the state.
Component | Rate | Scope |
|---|---|---|
State | 5.00% | Statewide |
County | 0.5% | Most counties |
Combined | 5.00%–7.90% | Varies by location |
To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in Wisconsin?
The combined rate is the 5% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 70 counties with a local tax
| Adams County | 0.5% | 5.5% | 5.5% | 0 |
|---|---|---|---|---|
| Ashland County | 0.5% | 5.5% | 5.5% | 0 |
| Barron County | 0.5% | 5.5% | 5.5% | 0 |
| Bayfield County | 0.5% | 5.5%–6% | 5.5% | 1 |
| Brown County | 0.5% | 5.5% | 5.5% | 0 |
| Buffalo County | 0.5% | 5.5% | 5.5% | 0 |
| Burnett County | 0.5% | 5.5% | 5.5% | 0 |
| Calumet County | 0.5% | 5.5% | 5.5% | 0 |
| Chippewa County | 0.5% | 5.5% | 5.5% | 0 |
| Clark County | 0.5% | 5.5% | 5.5% | 0 |
| Columbia County | 0.5% | 5.5% | 5.5% | 0 |
| Crawford County | 0.5% | 5.5% | 5.5% | 0 |
| Dane County sales tax rateMadison sales tax rate | 0.5% | 5.5% | 5.5% | 0 |
| Dodge County | 0.5% | 5.5% | 5.5% | 0 |
| Door County | 0.5% | 5.5%–6% | 5.5% | 1 |
The other 2 counties have no county or city sales tax, so the 5% state rate applies there. Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Wisconsin?
Wisconsin economic nexus applies once your gross sales into the state exceed $100,000 in the current or prior calendar year, including marketplace sales. There is no transaction-count trigger. Physical presence creates nexus immediately.
What is the marketplace facilitator law in Wisconsin?
Wisconsin requires a marketplace provider to collect and remit Wisconsin sales or use tax on all taxable products and services it facilitates for a marketplace seller, effective for sales made on or after January 1, 2020, under secs. 77.52(3m)(a) and 77.523(1), Wis. Stats. For lodging services specifically, the provider must collect tax on the entire amount charged to the purchaser rather than only the portion it retains. A marketplace seller is generally relieved of collecting tax on sales made through a Wisconsin-collecting provider, though a seller making direct Wisconsin sales outside the marketplace must still register once its direct sales exceed the $100,000 threshold.[9]
What are the sales tax filing frequencies and deadlines in Wisconsin?
Wisconsin assigns monthly, quarterly, or annual filing based on tax volume. Returns and payments are generally due the last day of the month following the reporting period, submitted electronically by 4 p.m. Central on the due date; high-volume early monthly filers are instead due the 20th. For the portal, return, and step-by-step, see our guide to filing Wisconsin sales tax online.
What is exempt from sales tax in Wisconsin?
Wisconsin exempts groceries and prescription drugs [4]. Prewritten software downloaded to the customer's device is taxable, but remotely accessed software hosted on the vendor's server (SaaS) is taxable in Wisconsin unless it processes the customer's data under the vendor's direction and control; specified digital goods are taxable [3][5].
How do resale and exemption certificates work in Wisconsin?
Wisconsin buyers give the seller Form S-211 (Sales and Use Tax Exemption Certificate), or the electronic S-211E, to claim resale or another exemption [6]. A seller who receives a complete certificate within 90 days of the sale is relieved of the duty to collect tax [6].
For the official form, multistate certificate rules and expiry, see the Wisconsin resale certificate guide.
What are the sales tax penalties in Wisconsin?
Late filing or payment carries a penalty of 5% of the tax due per month, up to a 25% maximum, plus interest from the due date. Our Wisconsin filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in Wisconsin?
You file a petition for redetermination within 60 days of the notice or assessment date [7]. If you do not appeal within 60 days, the determination becomes final [7].
Sources
[1] Wisconsin DOR — Tax Rates FAQ (5% state, county, Milwaukee)
[3] Wisconsin DOR — Computer Software FAQ (hosted SaaS taxable, narrow data-processing exception)
[7] Wisconsin DOR — Appeals FAQ (60-day petition for redetermination)
[8] Wisconsin DOR — Business Tax Registration ($20, My Tax Account)
[9] Wisconsin Department of Revenue — Marketplace Providers and Sellers
Verified July 2026 against Wisconsin Department of Revenue published guidance.
More Wisconsin sales tax topics
Guides and tools for specific Wisconsin sales tax questions.
- Wisconsin sales tax calculator
- Wisconsin sales tax exemptions
- Wisconsin resale certificate
- How to file Wisconsin sales tax
- Wisconsin sales tax due dates
- Wisconsin sales tax on clothing
- Wisconsin late filing penalties compared with other states
- Wisconsin sales tax notices explained
Wisconsin city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).