- Wisconsin sales tax rates from the Department of Revenue
- What the 5% Wisconsin sales tax covers
- You collect county and city tax even from outside them
- The small seller exception for remote sellers
- Exemptions and refunds
- A worked example of Wisconsin rates
- How to get set up for Wisconsin sales tax
- Wisconsin sales tax verdict
- Frequently asked questions
Wisconsin's state sales tax rate is 5%. Seventy counties add a 0.5% county tax, Milwaukee County charges 0.9%, and the city of Milwaukee adds its own 2% city tax, both in effect since 1 January 2024, according to the Wisconsin Department of Revenue. So the rate you charge depends on where each sale takes place.
In Wisconsin, only one city charges its own sales tax. The catch is that Milwaukee stacks two local taxes on top of the state rate, and sellers who ship there from elsewhere have to collect them too. Here's what the Department of Revenue's own pages say.
Wisconsin sales tax rates from the Department of Revenue
| Tax | Rate | Where it applies |
|---|---|---|
| State sales and use tax | 5% | Every taxable sale in Wisconsin |
| County sales and use tax | 0.5% | The 70 counties that have adopted it |
| Milwaukee County tax | 0.9% | Milwaukee County, since 1 January 2024 |
| City of Milwaukee tax | 2% | The city of Milwaukee only, since 1 January 2024 |
Milwaukee is the only municipality in Wisconsin with a city sales tax. A sale sourced to the city of Milwaukee picks up the 5% state rate, the 0.9% county rate and the 2% city rate. A sale in a county that hasn't adopted the county tax pays just the state 5%.
What the 5% Wisconsin sales tax covers
The state tax applies to retailers who sell, license, lease or rent tangible personal property, certain coins and stamps, certain leased property attached to real estate, and certain digital goods. It also covers selling, performing or furnishing taxable services in Wisconsin.
Use tax is the other half. It's a 5% tax on the purchase price of the same kinds of goods and services when they're used, stored or consumed in Wisconsin and no Wisconsin sales or use tax has been paid. If you buy equipment from an out-of-state seller who doesn't charge tax, you owe the use tax yourself.
You collect county and city tax even from outside them
This is the rule that catches growing businesses. The Department says a retailer registered to collect Wisconsin tax must also collect county and city tax when its taxable sales are sourced to a county or city that has adopted one, wherever the retailer itself is based. Ship an order from Madison to a customer in Milwaukee and you charge Milwaukee's rates, not your own.
The Department offers a State and Local Tax Rate Look-up for exactly this reason. Where a sale takes place is explained in Publication 201, Part 7.C, and the county tax exceptions are in Part 18.D.
The small seller exception for remote sellers
Out-of-state sellers with no physical presence in Wisconsin must collect and remit Wisconsin tax on taxable sales into the state. There's one way out. A remote seller whose only activity is selling into Wisconsin doesn't have to register if its gross sales into the state are $100,000 or less in both the previous and the current calendar year, as of October 2026.
- The exception doesn't apply if you have any physical presence in Wisconsin.
- Online platforms that facilitate sales for other sellers generally collect the tax on those sales.
- A seller whose Wisconsin sales all go through such a platform doesn't need to register for those sales.
Exemptions and refunds
Wisconsin starts from the position that every sale is taxable until shown otherwise. The seller carries the burden of proving a sale is exempt, unless it gets a fully completed exemption certificate from the buyer, for example for resale. Keep the buyer's name and address and the reason for every exempt sale. Our guide to resale certificates explains how they work.
If a buyer has paid tax they didn't owe, they can claim a refund directly from the Department in some cases, including when the claim totals $50 or more of tax and the seller has stopped trading, as of October 2026.
A worked example of Wisconsin rates
Say you sell the same taxable item to three customers. The first is in a county that hasn't adopted the county tax, so you charge the 5% state rate alone. The second is in one of the 70 counties with the county tax, so you charge 5% plus 0.5%. The third is in the city of Milwaukee, so you charge 5% plus Milwaukee County's 0.9% plus the city's 2%. Same product, three different totals, and each one goes on your return under the right location.
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How to get set up for Wisconsin sales tax
- Work out whether you have a physical presence in Wisconsin, or sales into the state above the small seller threshold.
- Register with the Department of Revenue to collect sales and use tax before your first taxable sale.
- Set up your till or online store to apply state, county and city rates by delivery address.
- Collect fully completed exemption certificates from buyers who say they're exempt, and file them.
- If you regularly buy taxable items without paying Wisconsin tax, register to report use tax as well.
Small business owners often ask about this next, and Colorado sales tax rules answers.
Wisconsin sales tax verdict
Charge 5% everywhere, add the county tax where it's adopted, and treat Milwaukee as a special case with its own two layers. Use the Department's rate look-up for each delivery address, keep exemption certificates on file, and if you sell in from outside the state, watch the $100,000 threshold. For comparison, see how New York handles local sales tax.
Related: the sales page.
Frequently asked questions
What is the Wisconsin sales tax rate?
The state rate is 5%. Most counties add 0.5%, Milwaukee County charges 0.9%, and the city of Milwaukee adds 2%.
What's the sales tax rate in the city of Milwaukee?
A sale sourced to the city pays the 5% state rate, the 0.9% Milwaukee County rate and the 2% city rate, which have applied since 1 January 2024.
Do I charge county tax if my shop is in a different county?
Yes. The Department of Revenue says you collect county and city tax on sales sourced to a county or city that has adopted it, wherever you're based.
Do remote sellers have to collect Wisconsin sales tax?
Yes, unless they meet the small seller exception: no physical presence and gross sales into Wisconsin of $100,000 or less in both the previous and current calendar year, as of October 2026.
Who proves a Wisconsin sale is exempt?
The seller does. All sales are treated as taxable until shown otherwise, unless the seller holds a fully completed exemption certificate from the buyer.
Is Wisconsin use tax the same rate as sales tax?
Yes. The state use tax is also 5%, and it applies when you use taxable goods or services in Wisconsin that weren't taxed when you bought them.
