Wisconsin’s state sales tax rate is 5.0%, but often that’s not the only tax charged. Depending on where your customer is located, the combined rate runs anywhere from 5.0% in counties with no local tax to 7.9% in the City of Milwaukee. A transaction in Milwaukee adds a 0.9% county tax and a 2.0% city use tax on top of the base rate. Below, we’ll explain how Wisconsin sales tax works, local rates by county and city, and how to register for sales tax, collect it, and file returns correctly.
Highlights
Wisconsin’s base sales tax rate is 5.0%, with many counties adding 0.5% for a combined rate of 5.5% across much of the state.
Milwaukee is the only city in Wisconsin with a municipal sales tax, which pushes its combined rate to the state’s highest at 7.9%.
Businesses that sell into Wisconsin must collect and remit sales tax once they exceed the economic nexus threshold in annual gross sales to Wisconsin customers.
What is the Wisconsin sales tax rate?
Wisconsin’s state sales tax rate is 5.0%. It’s applied to retail sales of tangible personal property, certain digital goods, and taxable services.
Seventy of Wisconsin’s 72 counties have adopted an additional 0.5% county tax. Milwaukee County is the outlier: its county rate jumped from 0.5% to 0.9% on January 1, 2024, and the City of Milwaukee layered on a separate 2.0% municipal tax the same day. The combined rate in Milwaukee is 7.9%, the highest in the state.
How does Wisconsin’s sales tax work?
Wisconsin’s sales tax structure has two tiers in much of the state (state rate plus county rate), with one city-level exception in Milwaukee. The 2.0% city tax applies only within Milwaukee city limits.
Here’s a closer look at what’s taxable and what’s exempt in the state:
Tangible personal property: Clothing is taxable in Wisconsin, which can surprise businesses that come from states such as Minnesota and New Jersey.
Groceries: Unprepared food is typically exempt. Candy, dietary supplements, and soft drinks don’t qualify and are taxed at the full rate.
Prescription drugs: Medications prescribed by a doctor are exempt.
Digital products: Software downloads, streaming media, e-books, and apps are generally taxable.
Services: Services are generally not taxable, with exceptions. The Wisconsin Department of Revenue publishes a full list.
Use tax: A 5.0% Wisconsin use tax applies to items purchased without sales tax that are then used, stored, or consumed in the state. If you buy something out of state and bring it into Wisconsin for business use, you owe the difference.
What are the local sales tax rates in Wisconsin?
A 0.5% county tax applies on top of the base rate in 70 of Wisconsin’s 72 counties. Racine County joined the county tax system on April 1, 2025, and Manitowoc County did so on January 1, 2025. In Waukesha and Winnebago Counties, the combined rate stays at the state minimum.
Wisconsin’s sales tax range in 2026
|
State base rate |
5.00% |
|
County tax (in 70 of 72 counties) |
0.50% |
|
County tax (Milwaukee County) |
0.90% |
|
City tax (only in Milwaukee city) |
2.00% |
|
Minimum combined rate (no county tax) |
5.00% |
|
Maximum combined rate (Milwaukee city) |
7.90% |
|
Average combined rate |
What are Wisconsin’s sales tax rates by city?
The rates below are minimum combined rates and can vary within city lines. Always verify at the address level.
|
City
|
County
|
Minimum combined rate
|
|---|---|---|
| Brookfield | Waukesha | 5.0% |
| Appleton | Outagamie | 5.5% |
| Eau Claire | Eau Claire | 5.5% |
| Fond du Lac | Fond du Lac | 5.5% |
| Franklin | Milwaukee | 5.9% |
| Green Bay | Brown | 5.5% |
| Greenfield | Milwaukee | 5.9% |
| Janesville | Rock | 5.5% |
| Kenosha | Kenosha | 5.5% |
| La Crosse | La Crosse | 5.5% |
| Madison | Dane | 5.5% |
| Manitowoc | Manitowoc | 5.5% |
| Menomonee Falls | Milwaukee/Waukesha | 5.9% |
| Milwaukee | Milwaukee | 7.9% |
| Oak Creek | Milwaukee | 5.9% |
| Oshkosh | Winnebago | 5.0% |
| Racine | Racine | 5.5% |
| Saint Francis | Milwaukee | 5.9% |
| Sheboygan | Sheboygan | 5.5% |
| Stevens Point | Portage | 5.5% |
| Superior | Douglas | 5.5% |
| Waukesha | Waukesha | 5.0% |
| Wausau | Marathon | 5.5% |
| Wauwatosa | Milwaukee | 5.9% |
| West Allis | Milwaukee | 5.9% |
What are Wisconsin’s sales tax rates by county?
Most Wisconsin counties charge a county tax of 0.5%. Milwaukee County’s is higher at 0.9%, and Winnebago and Waukesha Counties have no county tax as of early 2026.
Here are the minimum combined rates of some Wisconsin counties.
|
County
|
County rate
|
Minimum combined rate
|
|---|---|---|
| Milwaukee | 0.9% | 5.9% |
| Dane | 0.5% | 5.5% |
| Brown | 0.5% | 5.5% |
| Kenosha | 0.5% | 5.5% |
| Racine | 0.5% | 5.5% |
| Outagamie | 0.5% | 5.5% |
| Rock | 0.5% | 5.5% |
| Marathon | 0.5% | 5.5% |
| Ozaukee | 0.5% | 5.5% |
| Winnebago | 0.0% | 5.0% |
| Waukesha | 0.0% | 5.0% |
What are the sales tax obligations for businesses operating in Wisconsin?
Once you establish either physical or economic nexus in Wisconsin, you must collect sales tax.
Physical nexus is defined as physical presence in the state, such as employees, offices, warehouses, and stored inventory. For example, if you use Fulfillment by Amazon and your inventory sits in a Wisconsin warehouse, you have nexus.
Economic nexus is defined as $100,000 in gross sales to Wisconsin customers in the current or previous calendar year, regardless of where your business is based. Wisconsin has a marketplace facilitator law, which means entities like Etsy and Amazon collect and remit tax on behalf of third-party sellers. Marketplace-facilitated sales still count toward your $100,000 threshold even though the platform handles the tax. Direct online sales through your own site remain your responsibility no matter what the platform collects.
Registering for sales tax
Once you establish nexus, you’ll need to acquire either a seller’s permit or a use tax certificate (for out-of-state sellers who aren’t required to hold a seller’s permit). For a seller’s permit, you’ll need to register through Wisconsin’s Business Tax Registration system and pay a one-time $20 fee that covers the first two years. After that period, you must pay $10 every two years to renew. You’ll need your employer identification number (EIN), North American Industry Classification System (NAICS) code, business address, and banking information.
You can register online through the Wisconsin Department of Revenue’s portal. Register before your first taxable sale; it’s illegal to collect sales tax in Wisconsin without a valid seller’s permit.
Filing
Wisconsin assigns filing frequency based on remittances:
Monthly: If you have from $1,201 to $3,600 in remittances per quarter, you file monthly. Returns are due the last day of the following month.
Quarterly: If you have from $601 to $1,200 per quarter, you file quarterly. Returns are due the last day of the month following each quarter.
Annually: If you have $600 or less per year, returns are due January 31.
The exception is early-month sales tax filers with remittances of more than $3,601 per quarter. These businesses must file by the 20th of the month following the end of the reporting period. Even if you collected nothing in a given period, you still have to file a zero return or face penalties.
Stripe’s sales tax calculator determines the correct combined rate (state, county, and city) at the transaction level based on the buyer’s exact address. Stripe Tax also generates the reporting data you need to file returns so your records match what you collected.
How Stripe Tax can help
Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, value-added tax (VAT), and goods and services tax (GST) on both physical and digital goods and services—in all US states and in more than 100 countries.
Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful application programming interface (API).
Stripe Tax can help you:
Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.
Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.
Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.
Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.
Learn more about Stripe Tax, or get started today.
The content in this article is for general information and education purposes only and should not be construed as legal or tax advice. Stripe does not warrant or guarantee the accuracy, completeness, adequacy, or currency of the information in the article. You should seek the advice of a competent lawyer or accountant licensed to practise in your jurisdiction for advice on your particular situation.