Sales Tax in Rochester, Wisconsin in 2024

In Rochester, you only have to pay the Wisconsin state sales tax (5.00%). There is no county, city or special sales tax.

We'll walk you through how the sales tax rate is determined for Rochester and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Rochester.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Rochester Sales Tax Rate 2024

Many cities in Wisconsin levy a local sales tax on top of the state sales tax. Many counties in Wisconsin levy an additional sales tax on top of that.

But lucky Rochester residents don't have to pay either.

Since Rochester doesn't levy any local or special sales tax and Racine County doesn't levy any county sales tax, the only sales tax you need to pay in Rochester is the state tax, which is 5.00% in Wisconsin.

This rate applies to the following zip codes in Rochester:

53185, 53167, 53105

How Does the Rochester Sales Tax Compare to the Rest of Wisconsin?

Rochester is among the cities with the lowest sales tax rate (5.00%) in Wisconsin. It is 2.90% lower than Wisconsin’s highest rate, which sits at 7.90% and can be found in cities like Milwaukee.

To give you a better idea, here’s a comparison of Rochester sales tax rates with a few other cities in Wisconsin:

City	Sales Tax Rates
Rochester	5.00%
Burlington	5.00%-5.50%
Monticello	5.50%
Cudahy	5.90%
Milwaukee	7.00%-7.90%

You can also compare the sales tax rate of Rochester against the Wisconsin cities closest in population size:

• Stanley's sales tax rate is 5.50%
• Horicon's sales tax rate is 5.50%

What Creates Sales Tax Nexus in Rochester?

Rochester has the same sales tax nexus rules as Wisconsin. It doesn’t have any separate regulations of its own.

Read More: Check out this detailed guide on Sales Tax in Wisconsin.

The following conditions can create a sales tax nexus in Rochester: 

• Physical Location: Businesses with employees or other personnel, a location, inventory, and other in-state business activities. 

• Events: An out-of-state seller making sales at a temporary event in Wisconsin must pay sales and use tax on taxable sales. After the tax year ends, they can inactivate their Wisconsin seller’s permit if no further business is conducted in the state. However, if no sales are made at the event but future sales are promoted, the seller remains liable for tax on Wisconsin sales through the end of the tax year. Sellers with an active permit are still responsible for Wisconsin sales tax.

• Economic Nexus: Out-of-state businesses whose gross sales of taxable goods and services exceed $100,000 in the previous or current year. 

What Products Are Exempt from Rochester Sales Tax?

The Wisconsin sales tax law grants tax exemptions for Rochester. The city doesn’t have any additional sales tax exemptions. 

These items are exempt from sales tax in Rochester:

• Drugs bought for treatment or prescribed by a physician.
• 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 consist of more than 50% yogurt. 
• Fuel oil, propane, coal, peat, fuel cubes produced from solid waste, or wood used for fuel, which is sold for residential use. Fuel and electricity sold for farming, agriculture, and horticulture. If you use both exempt and non-exempt fuel, you need to get a Wisconsin sales tax exemption certificate.
• Newspapers and periodicals issued with at least 6-month intervals and sold through subscriptions.
• Repair and alteration services of aircraft and its required parts.
• 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 sold for farming purposes, like tractors.

Who Needs a Sales Permit in Rochester?

A sales permit or seller’s permit is usually granted by the state. 

Any individual, corporation, or business planning to sell, lease, or rent out taxable products and services must apply for a sales permit. If you have a history of tax non-payments, the Department of Revenue may ask for a security deposit of up to $15,000. 

Remember to apply for one at least three weeks before you start your business, even if you buy an existing business. 

You can register 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. 

How to Collect Sales Tax in Rochester

Wisconsin is a “destination-based” sales tax sourcing state. So when you make taxable sales to an address in Rochester from inside or outside the state, you should charge the combined sales tax (of state and local taxes) rate at the buyer’s ship-to address.

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Rochester

Here are some ways you can file and pay Rochester sales tax returns:

• File and pay online: File at MyTaxAccount

• Telefile: Call (608) 261-5340 (Madison) or (414) 227-3895 (Milwaukee) to telefile.

• Or, embrace stress-free sales tax management with Zamp. 

Our streamlined onboarding, accurate calculations, proactive nexus monitoring, and hassle-free click-to-approve filings allow us to manage all your sales tax obligations throughout the United States.