Ultimate Wisconsin Sales Tax Guide
| State taxing authority: | Wisconsin Department of Revenue |
| 2023 Wisconsin state sales tax rate: | 5% |
| Local sales tax rates? | Yes |
| Streamlined Sales and Use Tax Agreement Member? | Yes |
Do I have to collect Wisconsin sales tax from customers?
Retailers who meet these two requirements are required to collect sales tax in Wisconsin:
- Has sales tax nexus in Wisconsin
- Sells taxable products or services in Wisconsin
What creates sales tax nexus in Wisconsin?
- Physical presence - Employees or other personnel, a location, inventory and other in-state business activities OR
- Economic nexus - Your sales exceeded $100,000 in the previous or current calendar year
Learn more about sales tax nexus and when that means you’re required to collect sales tax here.
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 Walmart or Amazon are required to collect sales tax on behalf of 3rd party sellers on their platform.
If you have sales tax nexus in Wisconsin, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Wisconsin sales.
Read more about marketplace facilitator sales tax laws here.
Are my products taxable in Wisconsin?
Most tangible personal property is subject to sales tax. However, some necessities like food, clothing and medication are not taxable in some states. And sometimes states consider things like digital goods (eBooks, music, movies) and software-as-a-service (SaaS) taxable even though they can’t be touched or held.
Here’s how Wisconsin taxes the most commonly sales tax exempt items:
Are groceries taxable in Wisconsin?
No, groceries are non-taxable in Wisconsin.
Is clothing taxable in Wisconsin?
Yes, clothing is taxable in Wisconsin.
Are digital products taxable in Wisconsin?
Yes, digital products are taxable in Wisconsin.
Is software-as-a-service (SaaS) taxable in Wisconsin?
No, SaaS is non-taxable in Wisconsin.
Are services taxable in Wisconsin?
Some services in Wisconsin are taxable, including:
- 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 1-month
- Maintenance contracts
- Parking services (motor vehicles and aircraft)
- Photographic services
- Producing, fabricating and printing
- Telecommunications services
- Towing and hauling of motor vehicles by tow truck
Read more about the specifics of service taxability in Wisconsin here.
How to Register for a Wisconsin Seller’s Permit
Register online at the Wisconsin Department of Revenue.
Go here to learn how to register for a seller’s permit in every US state.
Do I need a Wisconsin seller’s permit if I only sell temporarily in the state?
Yes. You’re required to register for and pay sales tax in Wisconsin even if only making temporary sales.
How to Collect Sales Tax in Wisconsin
Wisconsin is a “destination-based” sales tax sourcing state. This means that when you make a taxable sale to a customer in Georgia, you should charge the combined sales tax rate at the buyer’s ship-to address.
Should you collect sales tax on shipping charges in Wisconsin?
Yes. Shipping charges are taxable in Wisconsin.
Learn about sales tax on shipping in every US state here.
How to File and Pay Sales Tax in Wisconsin
When your sales tax filing due date approaches, you can file Wisconsin sales tax returns in multiple ways.
- File and pay online - File at MyTaxAccount
- Telefile - Call (608) 261-5340 or (414) 227-3895 to telefile
- Let Zamp handle your Wisconsin sales tax filing and remittance so you never have to look at a sales tax return again!
Note: Sales tax filings and payments must be made by 4pm CST on the due date in order to be considered on time.
Learn how to file and pay sales tax in other US states here.
I didn’t collect any Wisconsin sales tax 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?
The penalty for both failing to file and pay Wisconsin sales tax is 5% of tax due per month or fraction of a month (maximum of 25%.)
If a return is not filed and the DOR estimates that you have sales tax due, the penalty is 25% of the estimate.
Can I get an extension on filing my Wisconsin sales tax return?
Yes, you can request an extension in several ways:
- Go to My Tax Account and click “Request Extension”
- Email DORTOBWithholdingProcess@wisconsin.gov
- Fax your request to (608) 264-6884
- Request in writing by mailing to:
MS 3-80
Wisconsin Department of Revenue
Tax Operations Business
PO Box 8902
Madison WI 53708-8902
You must request an extension before the due date and the Wisconsin Department of Revenue will notify you if this extension is granted.
Note: This is an extension on time to file, not time to pay. You must still pay by the due date or be subject to 1% interest per month during the extension period and 1.5% interest per month in following months.
Can I amend a Wisconsin sales tax return?
Yes. You can amend your return through My Tax Account (the same place returns are filed).
How often will I be required to file and pay sales tax in Wisconsin?
The more sales tax you collect the more often you are required to file. In Wisconsin, you’ll be required to file and pay either monthly, quarterly or annually. Sales tax is due on the last day of the month after the taxable period.
There is one exception. 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.
Wisconsin sales tax due dates
Wisconsin Monthly Sales Tax Filing Due Dates (For Everyone but “Early Monthly” Filers)
| Taxable Period | Filing Due Date |
| January 2023 | February 28, 2023 |
| February 2023 | March 31, 2023 |
| March 2023 | May 1, 2023 |
| April 2023 | May 31, 2023 |
| May 2023 | June 30,2023 |
| June 2023 | July 31, 2023 |
| July 2023 | August 31, 2023 |
| August 2023 | October 2, 2023 |
| September 2023 | October 31, 2023 |
| October 2023 | November 30, 2023 |
| November 2023 | January 2, 2023 |
| December 2023 | January 31, 2024 |
Wisconsin Quarterly Sales Tax Filing Due Dates (For Everyone but “Early Monthly” Filers)
| Taxable Period | Filing Due Date |
| Q1 (Jan-March) 2023 | May 1, 2023 |
| Q2 (Apr-June) 2023 | July 31, 2023 |
| Q3 (July-Sept) 2023 | October 31, 2023 |
| Q4 (Oct-Dec) 2023 | January 31, 2024 |
Wisconsin Annual Sales Tax Filing Due Date (For Everyone but “Early Monthly” Filers)
| Taxable Period | Filing Due Date |
| Year 2023 | January 31, 2024 |
- Do I have to collect Wisconsin sales tax from customers?
- Are my products taxable in Wisconsin?
- How to Register for a Wisconsin Seller’s Permit
- How to Collect Sales Tax in Wisconsin
- How to File and Pay Sales Tax in Wisconsin
- I didn’t collect any Wisconsin sales tax this period. Do I still need to file a return?
- What is the penalty for filing and/or paying Wisconsin sales tax late?
- Can I get an extension on filing my Wisconsin sales tax return?
- Can I amend a Wisconsin sales tax return?
- How often will I be required to file and pay sales tax in Wisconsin?
- Wisconsin sales tax due dates
