State guide

Wisconsin sales tax rate and guide (2026)

Last updated Checked monthly

Wisconsin’s state sales tax rate is 5%. Local taxes add up to 2.9% more, so the rate you charge runs from 5% to 7.9%, depending on where you deliver.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Wisconsin state rate

5%

State 5%Local up to 2.9%

Combined rate
5% to 7.9%
Most common
5.5%176 of 196 cities
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Wisconsin sales tax calculator

Choose a city or enter an address.

Delivered to a Wisconsin city
Sales tax$7.90on $100.00 · total $107.90
Taxable7.9% combined rate
  • WisconsinState · 5%$5.00
  • MilwaukeeCounty · 0.9%$0.90
  • Milwaukee CityCity · 2%$2.00

General merchandise delivered to Milwaukee, WI 53208.

Charging this at checkout? Zamp calculates it on every order and files the returns.

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Wisconsin sales tax at a glance

Rates

State rate
5%
Local rates
Up to 2.9%
Combined rates
5% to 7.9%
Most common
5.5%, in 176 of 196 cities

Selling into Wisconsin

Economic nexus
$100,000 in sales a year
Sourcing
Destination-based: the rate where the customer takes delivery. Local rates are county taxes plus the Milwaukee city tax.
SaaS
Exempt
Shipping
Taxable with the item

Registering and filing

Filing portal
My Tax Account
Returns due
The last day of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Wisconsin’s largest cities

All 196 cities
Sales tax rates in the largest Wisconsin cities
CityCountyBreakdownRate
MilwaukeeMilwaukee CountyState 5%Milwaukee 0.9%Milwaukee 2%7.9%
MadisonDane CountyState 5%Dane 0.5%5.5%
Green BayBrown CountyState 5%Brown 0.5%5.5%
KenoshaKenosha CountyState 5%Kenosha 0.5%5.5%
RacineRacine CountyState 5%Racine 0.5%5.5%
AppletonOutagamie CountyState 5%Outagamie 0.5%5.5%
Eau ClaireEau Claire CountyState 5%Eau Claire 0.5%5.5%
WaukeshaWaukesha CountyState 5%5%
OshkoshWinnebago CountyState 5%5%
JanesvilleRock CountyState 5%Rock 0.5%5.5%
West AllisMilwaukee CountyState 5%Milwaukee 0.9%5.9%
SheboyganSheboygan CountyState 5%Sheboygan 0.5%5.5%
WauwatosaMilwaukee CountyState 5%Milwaukee 0.9%5.9%
BrookfieldWaukesha CountyState 5%5%
BeloitRock CountyState 5%Rock 0.5%5.5%
West BendWashington CountyState 5%Washington 0.5%5.5%
Mount PleasantRacine CountyState 5%Racine 0.5%5.5%
HowardBrown CountyState 5%Brown 0.5%5.5%
Fox CrossingWinnebago CountyState 5%5%
Wisconsin RapidsWood CountyState 5%Wood 0.5%5.5%
CudahyMilwaukee CountyState 5%Milwaukee 0.9%5.9%
Beaver DamDodge CountyState 5%Dodge 0.5%5.5%
GreendaleMilwaukee CountyState 5%Milwaukee 0.9%5.9%
PloverPortage CountyState 5%Portage 0.5%5.5%

What’s taxable in Wisconsin?

The tax on a $100 sale in Milwaukee.

Everyday goods

  • General merchandiseTaxable$7.90
  • ClothingTaxable$7.90
  • Clothing accessoriesTaxable$7.90
  • Personal care productsTaxable$7.90
  • Feminine hygiene productsTaxable$7.90
  • Children’s diapersTaxable$7.90
  • Pet foodTaxable$7.90

Food and drink

  • Groceries (food for home)Exempt$0
  • Prepared foodTaxable$7.90
  • CandyTaxable$7.90
  • Snack foodExempt$0
  • Soft drinksTaxable$7.90
  • Bottled waterExempt$0
  • Juice (70–99% juice)Exempt$0
  • Dietary supplementsTaxable$7.90

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsTaxable$7.90

Software and digital

  • SaaS (consumer)Exempt$0
  • SaaS (business)Exempt$0
  • AI softwareExempt$0
  • Downloaded softwareTaxable$7.90
  • Digital productsTaxable$7.90
  • eBooksTaxable$7.90
  • Streaming subscriptionsExempt$0
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsTaxable$7.90
  • InstallationTaxable$7.90
  • Optional warrantiesTaxable$7.90

Most Wisconsin cities pay 5.5%

Every sale pays the 5% state rate. Cities, counties and special districts add up to 2.9% more, so the rate depends on the delivery address.

Wisconsin rate changes since 2023

23cities changed their rate
23went up
0went down
173didn’t change
Wisconsin cities whose sales tax rate changed since 2023
City2023TodayChangeChanged in
Milwaukee5.5%7.9%↑ 2.4%2024
Racine5%5.5%↑ 0.5%2025
Mount Pleasant5%5.5%↑ 0.5%2025
Two Rivers5%5.5%↑ 0.5%2025
Sturtevant5%5.5%↑ 0.5%2025
Union Grove5%5.5%↑ 0.5%2025
Cleveland5%5.5%↑ 0.5%2025
Mishicot5%5.5%↑ 0.5%2025
Reedsville5%5.5%↑ 0.5%2025
Valders5%5.5%↑ 0.5%2025
Whitelaw5%5.5%↑ 0.5%2025
Saint Nazianz5%5.5%↑ 0.5%2025
Francis Creek5%5.5%↑ 0.5%2025
Elmwood Park5%5.5%↑ 0.5%2025
Maribel5%5.5%↑ 0.5%2025
North Bay5%5.5%↑ 0.5%2025
West Allis5.5%5.9%↑ 0.4%2024
Wauwatosa5.5%5.9%↑ 0.4%2024
Cudahy5.5%5.9%↑ 0.4%2024
Greendale5.5%5.9%↑ 0.4%2024
Shorewood5.5%5.9%↑ 0.4%2024
Brown Deer5.5%5.9%↑ 0.4%2024
Hales Corners5.5%5.9%↑ 0.4%2024

Wisconsin sales tax due dates for 2026

Returns are due the last day of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026March 2
February 2026March 31
March 2026April 30
April 2026June 1
May 2026June 30
June 2026July 31
July 2026August 31
August 2026September 30
September 2026November 2
October 2026November 30
November 2026December 31
December 2026February 1 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 30
Q2 (April–June) 2026July 31
Q3 (July–September) 2026November 2
Q4 (October–December) 2026February 1 2027
Annual
PeriodDue
2026February 1 2027

Never miss a Wisconsin due date.

Zamp files and pays every Wisconsin return on time and answers the state’s notices. You approve; we handle the rest.

Wisconsin sales tax guide

Nexus, registration, collecting and filing.

Dealing with Wisconsin’s sales tax system can seem challenging — but it doesn’t have to be.

In this Wisconsin sales tax guide, we’ll cover everything you need to know—from calculating sales tax to understanding use tax information and exemption rules.

We’ll also recommend a reliable solution to streamline your sales tax filing process and keep you compliant in Wisconsin and across the United States.

Collecting Wisconsin Sales Tax from Customers

Let’s explore how you can collect Wisconsin state sales tax.

Do I Have to Collect Wisconsin Sales Tax from Customers?

If you meet these two requirements, then you’re liable to collect tax on sales revenue in Wisconsin:

  • You have sales tax nexus in Wisconsin.
  • You sell taxable products or services in Wisconsin.

What Creates a Sales Tax Nexus in Wisconsin?

You have sales tax nexus in Wisconsin if you meet one of the following conditions:

  • Economic Nexus: Out-of-state businesses whose gross sales into Wisconsin exceed $100,000 in the previous or current calendar year.
  • Physical Location: Businesses with employees or other personnel, a physical location, inventory, and other in-state business activities.
  • Events: An out-of-state seller making sales at a temporary event in Wisconsin is liable for sales and use tax on its taxable sales. If the seller has no further business activity in the state after the end of their tax year, they may inactivate their Wisconsin seller’s permit. If a seller does not make any sales at the event itself but promotes future sales, the seller is still liable for tax on Wisconsin sales through the end of the seller’s tax year. A seller with an active seller’s permit remains liable for Wisconsin sales tax.

Learn more about sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect Sales Tax from Wisconsin Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?

No.

Wisconsin has a marketplace facilitator law, which means that marketplaces like Etsy or Amazon are required to collect sales tax on behalf of third-party sellers on their platforms.

If you have a sales tax nexus in Wisconsin, remember you still need to collect sales tax on your other non-marketplace Wisconsin sales.

Taxable Products in Wisconsin

Wisconsin taxes most tangible personal property and services. Although most food items for home consumption are tax-exempt, products like candy, prepared food, and soft drinks are taxable.

A few services, like cable television and photographic services, are also taxed in the state.

Let’s take a detailed look at what items are taxed in Wisconsin:

Are Groceries Taxable in Wisconsin?

Like most states, groceries are not taxable in Wisconsin at the state level. Local sales tax can still apply.

Is Clothing Taxable in Wisconsin?

Yes, clothing is subject to sales tax in Wisconsin.

Are Digital Products Taxable in Wisconsin?

Yes, digital products are taxable in Wisconsin.

Is Software-as-a-Service (SaaS) Taxable in Wisconsin?

Wisconsin doesn’t collect sales tax on SaaS products unless the service that is being provided is a taxable service (such as telecommunications service).

Are Services Taxable in Wisconsin?

Some services in Wisconsin are taxable, such as:

  • Admissions to amusement, athletic, and other recreational events and the use of amusement devices like arcade machines
  • Boat docking and storage
  • Cable television services
  • Landscaping and lawn services
  • Laundry and dry cleaning services
  • Lodging – short-term rooms or lodging for less than one month
  • Maintenance contracts
  • Parking services (motor vehicles and aircraft)
  • Photographic services
  • Producing, fabricating, and printing
  • Telecommunications services
  • Towing and hauling of motor vehicles by a tow truck

Read more about service taxability in Wisconsin.

Tax-Exempt Items

Here are some items that have a Wisconsin sales tax exemption:

  • Drugs prescribed by a physician for the treatment of a human being.
  • Durable medical devices and prosthetics devices, like hearing aids, including repair parts and accessories.
  • Most food and food ingredients, including frozen prepared food sold without utensils or prepared food consisting of more than 50% yogurt.
  • Fuel oil, propane, coal, peat, fuel cubes produced from solid waste, and wood used for fuel, which is sold for residential use. Fuel and electricity sold for farming, agriculture, and horticulture. If you use exempt and non-exempt fuel, you must get a Wisconsin sales tax exemption certificate.
  • All newspapers and periodicals sold by subscription and regularly issued at average intervals not exceeding three months.
  • Repair and alteration parts for aircraft.
  • Animal identification tags sold by the Wisconsin Department of Agriculture, Trade, and Consumer Protection.
  • Water delivered by utilities, government agencies, and others through mains.
  • Tangible personal property used exclusively and directly for farming purposes, like tractors.

How to Register for a Wisconsin Sales Tax Permit

You can register for a Wisconsin sales tax permit online through the Department of Revenue’s Online Business Tax Registration or the Streamlined Sales Tax Governing Board’s website. Or, you can fill out Form BTR-101 and send it to the Department of Revenue.

Learn how to register for a sales tax or seller’s permit in every US state.

Do I Need a Wisconsin Seller’s Permit if I Only Sell Temporarily in the State?

Yes. If you are located in Wisconsin, you’re required to register and collect sales tax, even if you’re only making temporary sales. If you are a remote seller, you only need to register and collect sales tax if you have a nexus in Wisconsin.

How to Collect Sales Tax in Wisconsin

Wisconsin is a “destination-based” sales tax sourcing state. This means that when you make taxable sales to an address in Wisconsin from inside or outside the state, you should charge the sales tax rate at the buyer’s ship-to address.

Find out more about sales tax on shipping in every US state.

How to File and Pay Sales Tax in Wisconsin

Here are some ways you can file Wisconsin sales tax returns:

  • File and pay online: File at MyTaxAccount
  • Telefile: Call (608) 261-5340 (Madison) or (414) 227-3895 (Milwaukee) to telefile
  • Let Zamp handle your Wisconsin sales tax filing and remittance so you never have to look at a sales tax return again!

Zamp Tip

Sales tax filings and payments must be made by 4 pm CST on the due date.

Explore how you can file and pay sales tax in other US states.

All 196 Wisconsin cities

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Wisconsin sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in Wisconsin?

The Wisconsin state sales tax rate is 5%. Cities, counties and special districts add up to 2.9% more in the 196 cities we checked, so the combined rate runs from 5% to 7.9%. The most common combined rate is 5.5%.

What is the sales tax rate in Milwaukee, Madison, Green Bay and Kenosha?

Milwaukee: 7.9%. Madison: 5.5%. Green Bay: 5.5%. Kenosha: 5.5%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Wisconsin sales tax if my business is in another state?

Yes, once your sales into Wisconsin pass $100,000 in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Wisconsin Department of Revenue, collect tax on taxable sales to Wisconsin buyers and file returns.

Is SaaS taxable in Wisconsin?

No. Software as a service isn’t subject to sales tax in Wisconsin.

Are groceries and clothing taxed in Wisconsin?

Groceries (food for home) are exempt in Wisconsin. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Wisconsin?

Yes. Delivery charges on a taxable sale are taxed at the same rate as the item in Wisconsin: 7.9% in Milwaukee.

Has the Wisconsin sales tax rate changed recently?

The state rate hasn’t changed, but 23 of the 196 cities we checked have a different combined rate than in July 2023, including Milwaukee (5.5% to 7.9%), Racine (5% to 5.5%), West Allis (5.5% to 5.9%).

Which rate do I charge: my location or my customer’s?

Destination-based: the rate where the customer takes delivery. Local rates are county taxes plus the Milwaukee city tax. A seller based in Wisconsin charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

You’ll need to pay use tax on items purchased without sales tax. Additionally, if the items are used, stored, or consumed in a county or city that imposes local taxes, you’ll have to pay the combined sales tax as use tax.

For example, if the item is used in Milwaukee City, Milwaukee County, you’ll have to pay the combined sales tax rate of 7.9%.

I didn’t collect any Wisconsin sales tax during this period. Do I still need to file a return?

Yes.

You should still file a “zero” return with the state even if you didn’t collect any sales tax over the taxable period.

What is the penalty for filing and/or paying Wisconsin sales tax late?

If your return is not filed by the due date, you will be subject to interest on the total sales and use taxes due at the rate of 1.5% per month until the tax is paid.

Returns filed after the due date are subject to a $20 late filing fee and a negligence penalty equal to 5% of the total sales and use taxes due for each month or a fraction of a month the return is late, with a maximum penalty of 25%.

If a return is not filed and the Wisconsin DOR (Department of Revenue) estimates that you have sales tax due, an estimated assessment may be issued, and the assessment will include a penalty of 25% of the estimated tax.

Additionally, there is interest of 18% per year on any unpaid taxes that are delinquent.

What is a retailer’s discount?

A retailer can deduct a portion of the sales tax they report on a sales and use tax return to cover the costs of reporting and collecting the tax.

This discount will be only available if the sales tax is reported on time and paid by the due date. You need to meet these conditions to qualify for timely tax payment:

  • It’s mailed in a well-addressed envelope with sufficient postage.
  • The envelope is postmarked on or before the due date.
  • It’s received by the department five days or less after the due date.

However, you can’t claim a retailer’s discount when using a certified service provider who is receiving other compensation as provided under Wisconsin law.

Does Wisconsin offer sales tax holidays?

Wisconsin has discontinued sales tax holidays since 2019.

Can I file a buyer’s claim for a sales tax refund?

You can submit a claim for refund to the department if you meet any of the following requirements:

  • The claim for refund is $50 or more of tax,
  • The seller has stopped business operations,
  • The buyer is under a field audit, or
  • Periods covered in the claim for refund are within the statute of limitation for the buyer but are closed to the seller.

Can I get an extension on filing my Wisconsin sales tax return?

You may request an extension of time to file by any of the following ways::

Remember to request an extension before the due date. The Wisconsin Department of Revenue will notify you if this extension is granted.

Zamp tip: This is an extension on time to file, not time to pay. You must pay by the original due date or be subject to 1% interest per month during the extension period and 1.5% interest per month in the following months.

Can I amend a Wisconsin sales tax return?

Yes. You can amend your return through My Tax Account, where you file your returns.

How often do I need to file and pay sales tax in Wisconsin?

In Wisconsin, your filing frequency is based on your remittances for the 12-month period ending October 31, as follows:

  • Early monthly: $3,601 or more/quarter
  • Monthly: $1,201 to $3,600/quarter
  • Quarterly: $601 to $1,200/quarter
  • Annual: $600/year or less

Sales tax is due on the last day of the month after the taxable period. However, if the state assigns you an “Early Monthly” filing frequency, your sales tax returns are due on the 20th of the month following the due date.

Zamp tip: The review of filing frequencies is completed each year by the end of November, and letters are mailed out informing affected filers of a change in their filing frequency.

Sources. Wisconsin Department of Revenue · My Tax Account · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

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