# Wisconsin Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/wisconsin
Published: September 22, 2026

Wisconsin's 5% state rate reaches 7.9% in Milwaukee, and hosted SaaS is not taxable. Economic nexus begins at $100,000.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## 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 not taxable, though downloaded prewritten software is; 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].

## Taxability Snapshot

## Sales Tax Rates

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 |

Combined rates in major Wisconsin cities (2026):

| City | Combined rate |
| --- | --- |
| Milwaukee | 7.90% |
| Madison | 5.50% |
| Green Bay | 5.50% |
| Kenosha | 5.50% |
| Appleton | 5.50% |

To find the combined rate for a specific address, use our [US sales tax calculator](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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 not taxable in Wisconsin; specified digital goods are taxable [3][5].

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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)](https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx)

- [2] [Wisconsin DOR — Remote Sellers (economic nexus)](https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx)

- [3] [Wisconsin DOR — Computer Software FAQ (hosted SaaS not taxable)](https://www.revenue.wi.gov/Pages/FAQS/pcs-computerc.aspx)

- [4] [Wisconsin DOR — Publication 220 (grocery exemption)](https://www.revenue.wi.gov/DOR%20Publications/pb220.pdf)

- [5] [Wisconsin DOR — Publication 240 (digital goods taxable)](https://www.revenue.wi.gov/DOR%20Publications/pb240.pdf)

- [6] [Wisconsin DOR — Exemption Certificate (Form S-211)](https://www.revenue.wi.gov/Pages/SalesAndUse/ExemptionCertificate.aspx)

- [7] [Wisconsin DOR — Appeals FAQ (60-day petition for redetermination)](https://www.revenue.wi.gov/Pages/FAQS/pcs-appeal.aspx)

- [8] [Wisconsin DOR — Business Tax Registration ($20, My Tax Account)](https://www.revenue.wi.gov/Pages/FAQS/pcs-btr.aspx)

- [9] [Wisconsin Department of Revenue — Marketplace Providers and Sellers](https://www.revenue.wi.gov/Pages/Businesses/marketplace-providers-sellers.aspx)

Verified July 2026 against Wisconsin Department of Revenue published guidance.

## Frequently Asked Questions

### What is the Wisconsin sales tax rate in 2026?

5% state plus a 0.5% county tax in most counties, with Milwaukee reaching 7.9% — the highest combined rate in the state.

### What is Wisconsin's economic nexus threshold?

$100,000 in gross sales into Wisconsin in the current or prior calendar year, including marketplace sales. There is no transaction-count trigger.

### Is SaaS taxable in Wisconsin?

No. Remotely accessed software hosted on the vendor's server (SaaS) is not taxable in Wisconsin, though downloaded prewritten software is.

### Are groceries taxed in Wisconsin?

No. Groceries and prescription drugs are exempt from Wisconsin sales tax.

### When are Wisconsin sales tax returns due?

The last day of the month following the reporting period, submitted by 4 p.m. Central on the due date.

### What is the penalty for late Wisconsin sales tax?

5% of the tax due per month, up to a 25% maximum, plus interest.

## Related Reading

- [Does Wisconsin Have Sales Tax on Clothing? A Guide for Businesses](/blog/does-wisconsin-have-sales-tax-on-clothing)

- [Understanding Wisconsin Sales Tax Exemption for Businesses](/blog/wisconsin-sales-tax-exemption)

## US Sales Tax Calculator