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Wisconsin sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Wisconsin DOR — everything a remote seller needs to know about Wisconsin, on one page.

Economic nexus threshold
$100,000
Statewide base rate
5%
Transaction threshold
None
MilwaukeeMadisonGreen BayKenoshaRacine
Wisconsin · major filing jurisdictions
Nexus · Wisconsin

When you owe sales tax in Wisconsin.

Either economic or physical nexus independently creates the obligation to register, collect, and remit Wisconsin sales tax. Wisconsin uses a sales-only test — there is no transaction-count threshold.

Economic nexus
Threshold
$100,000 in gross sales delivered into Wisconsin
Measurement type
Sales only — transaction count does not matter
Measurement period
Previous or current calendar year
Included
Gross sales into Wisconsin — all taxable, exempt, and resale transactions count toward the threshold
Marketplaces
Marketplace-facilitated sales are not excluded from the threshold calculation — sales through Amazon, Etsy, or other marketplace facilitators count toward your $100,000 limit
Physical nexus
Office or place of businessWarehouse or 3PL inventoryEmployees or remote staffAgents or representativesConstruction site activity

Any physical presence in Wisconsin — including inventory stored at a third-party fulfillment center or a remote employee working from the state — creates nexus from the first sale, with no sales-volume minimum.

Rates · Wisconsin

What you'll collect, city by city.

The statewide base is 5%. County taxes of 0.5% bring most of the state to 5.5%, while Milwaukee County adds an additional county tax that pushes Milwaukee to 7.9%. Here is how the major cities compare.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
WisconsinStatewide base rate5%5%5%0%0%
Milwaukee7.9%7.9%7.9%0%0%
Madison5.5%5.5%5.5%0%0%
Green Bay5.5%5.5%5.5%0%0%
Kenosha5.5%5.5%5.5%0%0%
Racine5.5%5.5%5.5%0%0%

SaaS and most services are not taxable in Wisconsin. Digital goods (downloads, streamed content) are taxable at the combined rate of the delivery address. County taxes of 0.5% apply in most counties; Milwaukee County levies additional local taxes that bring its combined rate to 7.9%. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and county rate for any Wisconsin address.

Open the sales tax calculator
Taxability · Wisconsin

Is your product taxable here?

Wisconsin taxes tangible goods and digital products but exempts SaaS and most services — a meaningful distinction for software and subscription businesses.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Wisconsin are taxable at the combined state and county rate of the delivery address.
Digital goodsTaxableWisconsin taxes digital products — including downloaded software, digital music, e-books, and streamed content — at the same rate as tangible personal property.
SaaS & cloud softwareNot taxableRemotely-accessed software (SaaS) is exempt in Wisconsin for both B2B and B2C sales — no permanent transfer of software means no taxable transaction.
Professional servicesNot taxableConsulting, legal, accounting, and similar professional services are generally exempt from Wisconsin sales tax.
Bundled digital + SaaSPartialWhen a taxable digital product is bundled with exempt SaaS, taxability depends on whether the charges are separately stated. Itemize invoices to protect the exempt SaaS portion.
Filings · Wisconsin

Filing schedules and due dates.

The Wisconsin Department of Revenue assigns your filing frequency at registration based on expected tax liability. All filings are completed through My Tax Account at tap.revenue.wi.gov.

FrequencyReturnDue dateWho it applies to
MonthlyMost commonST-12, Wisconsin Sales and Use Tax ReturnLast day of the month following the reporting monthSellers with higher monthly tax liability, as assigned by the DOR
Monthly with accelerated prepaymentST-12 plus prepaymentPrepayment due on or before the 20th of the current month; return due last day of following monthLarger sellers whose monthly tax liability exceeds the DOR's prepayment threshold
QuarterlyST-12, Wisconsin Sales and Use Tax ReturnLast day of the month following the end of the quarter — Apr 30, Jul 31, Oct 31, Jan 31Sellers with moderate tax liability
AnnualST-12, Wisconsin Sales and Use Tax ReturnJanuary 31 for the prior calendar yearSmall sellers with low annual tax liability, as assigned by the DOR

Crossed the threshold, or about to?

A Commenda expert will review your Wisconsin exposure, register you with the Department of Revenue, and take over the filing calendar — usually within a week.

The state authority

Wisconsin DOR — the state's tax office.

The Wisconsin Department of Revenue administers sales and use tax through My Tax Account, its single online portal for registration, filing, payment, and correspondence. There are no separate local portals — county taxes are remitted through the same account.

revenue.wi.gov

Registration requires a Tax Portal username and password; your State Tax ID (format XXX-XXXXXXXXXX-XX) is assigned after registration and used for all future filings.

What you can do there
  • Register for a seller's permit

    Register through My Tax Account at tap.revenue.wi.gov. No fee to register. Out-of-state sellers register the same way as in-state businesses.

  • File returns and pay

    All ST-12 returns, prepayments, and amendments are submitted through My Tax Account — ACH debit or check.

  • Look up the rate for any address

    The DOR's sales tax rate look-up tool returns the combined state and county rate for any Wisconsin delivery address.

  • Verify a seller's permit

    Confirm a customer's Wisconsin seller's permit is active before accepting an exemption certificate for resale.

Exposure & exemptions · Wisconsin

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Wisconsin participates in the Multistate Tax Commission's National Nexus Program, which offers anonymous voluntary disclosure to out-of-state sellers who come forward proactively.

Lookback
Typically limited to 3–4 years under a VDA — versus an unlimited lookback if the DOR identifies you first
Penalties
Generally waived under the voluntary disclosure program
Interest
Still due on unpaid tax — interest relief is not part of Wisconsin's standard VDA terms
Unfiled returns
No statute of limitations runs until a return is filed; coming forward limits ongoing exposure

Exemption certificates accepted

Collect a valid certificate at the time of sale and retain it in your records — Wisconsin places the burden of proof on the seller.

Resale
Wisconsin S-211, Sales and Use Tax Exemption Certificate — the standard certificate for resale and most Wisconsin exemptions
Multi-state
MTC Uniform Sales and Use Tax Exemption Certificate accepted; Wisconsin is a Streamlined Sales Tax (SST) member state
Manufacturing
S-211 with manufacturing exemption claim — qualifying machinery and equipment used directly in manufacturing is exempt
Nonprofit / government
S-211 with exempt entity designation — qualifying nonprofits and government entities may claim exemption on eligible purchases

FAQ · Wisconsin

Wisconsin questions, answered.

The questions remote sellers ask us most about Wisconsin.
Read our FAQ library

No. Remotely-accessed software — SaaS — is not subject to Wisconsin sales tax for either B2B or B2C sales. Because no software is permanently transferred to the buyer, there is no taxable transaction. If software is downloaded or delivered on physical media, it becomes a taxable digital product.

Yes. Wisconsin taxes digital products — including downloaded software, digital music, e-books, movies, and digital games — at the same rate as tangible personal property. Streamed content delivered electronically to Wisconsin buyers is also taxable. This is a meaningful difference from states like California that exempt digital goods.

Wisconsin requires registration when gross sales delivered into the state exceed $100,000 in the previous or current calendar year. There is no transaction-count test — Wisconsin repealed its 200-transaction threshold and now uses a sales-only measure.

Yes. Sales made through marketplace facilitators like Amazon or Etsy count toward your Wisconsin economic nexus threshold. Even though the marketplace collects and remits the tax on those sales, the gross sales amount still accumulates toward your $100,000 limit.

Milwaukee's combined rate of 7.9% reflects the 5% state base plus Milwaukee County's additional county taxes. Most other Wisconsin counties add only 0.5%, resulting in a 5.5% combined rate. Always use the delivery address to determine the correct rate.

Wisconsin uses Form ST-12, the Sales and Use Tax Return, for all filing frequencies. Returns are filed and paid through My Tax Account at tap.revenue.wi.gov. The DOR assigns your frequency — monthly, quarterly, or annual — based on expected tax liability.

Wisconsin's primary exemption certificate is Form S-211, the Sales and Use Tax Exemption Certificate. It covers resale, manufacturing, nonprofit, and other exemptions. Wisconsin is an SST member state and also accepts the MTC Uniform Sales and Use Tax Exemption Certificate.

Yes. Commenda monitors your Wisconsin exposure, registers you with the Department of Revenue, calculates the right rate on every transaction, and files each ST-12 return on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.