What is the Wisconsin sales tax rate?
The state rate is 5%. Most counties add 0.5%, which makes the usual rate 5.5%. Milwaukee is the exception: since January 1, 2024, Milwaukee County's tax is 0.9% and the City of Milwaukee adds 2%, so deliveries in the city are taxed at 7.9%. Tax is charged at the rate for the delivery address. Groceries are exempt.
When does an online seller have to collect in Wisconsin?
You must collect if you have a physical presence in Wisconsin, such as staff, an office or inventory, or if your gross sales into Wisconsin are more than $100,000 in the previous or current calendar year. Exempt sales count towards the figure, and guidance indicates that sales made through marketplaces count as well. The separate test of 200 transactions was removed from February 20, 2021.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Wisconsin requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online through My Tax Account, the Department of Revenue's portal, for a seller's permit. A business tax registration fee of about $20 is generally charged, covering two years, with a smaller renewal fee after that. Wisconsin is a member of the Streamlined Sales Tax agreement, so you can also register through the Streamlined system. See Streamlined Sales Tax registration.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Wisconsin against its threshold.
Register before collecting
With the Wisconsin tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Wisconsin assigns, including zero returns where required.
How are returns filed?
Returns are filed through My Tax Account and are due by the last day of the month after the period. The Department assigns monthly, quarterly or annual filing based on the tax you collect. County and city taxes are reported on the same return.
See how to file a sales tax return.
Why is Milwaukee different?
| Delivery address | State | County | City | Combined |
|---|---|---|---|---|
| Most of Wisconsin | 5% | 0.5% | None | 5.5% |
| Milwaukee County, outside the city | 5% | 0.9% | None | 5.9% |
| City of Milwaukee | 5% | 0.9% | 2% | 7.9% |
The city tax began on January 1, 2024, and is the only city sales tax in the state. A store that applies 5.5% everywhere will under-collect on Milwaukee orders.
What does an example look like?
A sporting goods seller has $135,000 of Wisconsin sales in a year through its own website. It has passed $100,000, so it registers through My Tax Account. It charges 5.5% on an order delivered to Madison and 7.9% on an order delivered within the City of Milwaukee, and reports both on one return.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Wisconsin?
We check whether you have Wisconsin nexus, register you, and file your Wisconsin sales tax returns.
Questions people ask
What is the Wisconsin economic nexus threshold?
More than $100,000 of gross sales into Wisconsin in the previous or current calendar year.
Does Wisconsin still have a 200-transaction test?
No. It was removed on February 20, 2021.
What is the Wisconsin sales tax rate?
5% at state level, plus 0.5% county tax in most counties; 7.9% in the City of Milwaukee.
When are Wisconsin sales tax returns due?
By the last day of the month after the period.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Wisconsin Department of Revenue: Remote sellers
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 2, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.