Wisconsin Sales Tax Rates

How to register for sales tax in Wisconsin

There are two ways to register for a sales tax permit in Wisconsin:

1. Online Registration (Preferred Method):

• This is the quickest and easiest way to register.
• Head to the Wisconsin Business Tax Registration website
• Click on “Apply Online” and then select “Register with Department of Revenue.”
• Follow the prompts to apply for your Seller’s Permit with the state.

2. Paper Application:

• If you can’t register online, you can use the paper application process.
• Download the Application for Wisconsin Business Tax Registration (BTR-101) from the Wisconsin Department of Revenue’s website
• Fill out the form completely and mail it to the address provided on the form.

How to collect for sales tax in Wisconsin

Collecting the Sales Tax:

1. Add the Sales Tax to the Sales Price: During checkout, add the appropriate sales tax rate (based on the customer’s location) to the sales price of your goods or services.
2. Clearly Show the Breakdown: On your invoice or receipt, clearly show the breakdown of the sales price, the amount of sales tax collected, and the combined total price.

How to get a sales tax permit/license in Wisconsin?

To get a sales tax permit (seller’s permit) in Wisconsin, you can do it online or by mail:

• Online (Preferred): Apply through the Wisconsin Business Tax Registration website.
• Mail: Download and complete the BTR-101 application and mail it to the Department of Revenue.

Information you’ll need:

• Reason for application (Sales Tax Permit)
• Business details (name, address, type)
• Start date for collecting sales tax
• $20 registration fee

After applying:

• Online: Receive an access code within 48 hours to manage your permit.
• Mail: Receive your permit by mail within a few weeks.

When are Wisconsin’s sales tax returns due?

Wisconsin sales tax returns are due on the last day of the month following the reporting period. Here’s a breakdown for clarity:

• Reporting Period: This is the timeframe for which you track your sales and sales tax collected. It can be monthly, quarterly, or annually, depending on your sales volume determined by the Wisconsin Department of Revenue (DOR).
• Due Date: The deadline to file your sales tax return and submit your collected tax falls on the last day of the month following the reporting period.

Is anyone exempt from sales tax in Wisconsin?

Exempt Goods:

• Groceries (excluding prepared food)
• Prescription drugs and medical devices
• Printed publications (books, newspapers, magazines)
• Farm and agricultural supplies

Exempt Customers:

• Government Agencies: Federal, state, and local government agencies are generally exempt from paying sales tax on purchases made for governmental purposes.
• Qualifying Non-profit Organizations: Non-profit organizations registered with the IRS as 501(c)(3) organizations may be exempt from sales tax on purchases used exclusively for their charitable or educational purposes.
  • They typically need to obtain a sales tax exemption certificate from the Wisconsin Department of Revenue.
• Certain Businesses:
  • Wholesalers: Wholesalers who purchase goods for resale typically don’t pay sales tax if they provide a valid Wisconsin resale certificate to the seller.
  • Manufacturers: Manufacturers who purchase materials and equipment used directly in the manufacturing process might be exempt from sales tax.

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 Etsy or Amazon are required to collect sales tax on behalf of third-party sellers on their platforms.

If you have a sales tax nexus in Wisconsin, remember you still need to collect sales tax on your other non-marketplace Wisconsin sales.