Wisconsin Sales Tax Rate, Rules & Filing (2026)

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.

To find the combined rate for a specific address, use our US sales tax calculator.

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.

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 1 January 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]

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.

Wisconsin exempts groceries and prescription drugs [4]. Prewritten software downloaded to the customer's device is taxable, but remotely accessed software on the vendor's server (SaaS) is not taxable when the customer does not operate or control the server and the provider is not selling a taxable product or service; specified digital goods are taxable [3][5].

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.

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.

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].

• [1] Wisconsin DOR — Tax Rates FAQ (5% state, county, Milwaukee)

• [2] Wisconsin DOR — Remote Sellers (economic nexus)

• [3] Wisconsin DOR — Computer Software FAQ (remotely accessed software not taxable; downloaded software taxable)

• [4] Wisconsin DOR — Publication 220 (grocery exemption)

• [5] Wisconsin DOR — Publication 240 (digital goods taxable)

• [6] Wisconsin DOR — Exemption Certificate (Form S-211)

• [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.

• Does Wisconsin Have Sales Tax on Clothing? A Guide for Businesses
• Understanding Wisconsin Sales Tax Exemption for Businesses