Wisconsin Sales Tax Calculator 2026

Wisconsin Sales Tax Rate Quick Facts

Wisconsin has a 5.00% state sales tax rate with an average combined state and local rate of about 5.72%. Most Wisconsin counties add a 0.50% county sales tax, Milwaukee County adds 0.90%, and the City of Milwaukee adds a separate 2.00% city sales tax. This creates four common rate patterns: 5.00% (state only), 5.50% (state + standard county), 5.90% (state + Milwaukee County), and 7.90% (state + Milwaukee County + City of Milwaukee).

How to Use the Wisconsin Sales Tax Calculator

For state-only locations, use 5.00%. For most counties that impose the standard county sales tax, use 5.50%. For Milwaukee County locations outside the City of Milwaukee, use 5.90%. For transactions inside the City of Milwaukee, use 7.90%. For grocery food and food ingredients, use 0.00% if the item qualifies. For prepared food, candy, soft drinks, dietary supplements, alcohol, taxable digital goods, prewritten software, clothing, electronics, furniture, taxable services, lodging, and many ordinary retail items, use the applicable 5.00%, 5.50%, 5.90%, or 7.90% rate.

How Wisconsin Sales Tax Works

Wisconsin imposes a 5.00% state sales tax on taxable retail sales, leases, licenses, rentals, certain digital goods, and taxable services. Most Wisconsin counties impose a 0.50% county tax. Milwaukee County uses 0.90%. The City of Milwaukee is the only Wisconsin municipality that imposes a city sales and use tax, at 2.00%. Wisconsin sales tax is generally sourced based on where the sale takes place or where the buyer receives the product or service. A retailer registered to collect Wisconsin sales/use tax must collect the applicable county tax and city tax when taxable sales are sourced to a county or city that adopted the tax.

Wisconsin Sales Tax Formula

Wisconsin Sales Tax Examples

Major Wisconsin City Sales Tax Rates

Verify every city with the Wisconsin State and Local Sales Tax Rate Lookup. Wisconsin is mostly county-based, but Milwaukee city boundaries, Milwaukee County boundaries, multi-county cities, state-only counties, premier resort areas, and exact address sourcing can change the correct result.

Why Sales Tax Varies in Wisconsin

Wisconsin sales tax varies because the 5.00% state rate can be layered with county tax and, in one case, city tax. Most Wisconsin counties have adopted a 0.50% county tax. Milwaukee County has a 0.90% county tax. The City of Milwaukee adds a 2.00% city tax. This makes Milwaukee's combined rate 7.90%, far above the normal 5.00% state rate. Wisconsin is not a broad city-rate state — the City of Milwaukee is the only municipality with a city sales/use tax. The two biggest Wisconsin rate risks are using 5.00% everywhere and missing county/city tax, and applying Milwaukee's 7.90% rate to all of Milwaukee County instead of only the City of Milwaukee.

What Is Taxable in Wisconsin?

Online Purchases and Remote Sellers in Wisconsin

Online purchases delivered into Wisconsin may be subject to Wisconsin sales or use tax. Wisconsin's current remote seller threshold is based on gross sales exceeding $100,000 in the previous or current calendar year. Wisconsin removed the old 200-transaction threshold effective February 20, 2021. Marketplace providers generally must collect and remit Wisconsin sales tax for taxable sales they facilitate on behalf of marketplace sellers.

Wisconsin Food, Grocery, and Prepared Food Notes

Food and food ingredients for human consumption are generally exempt from Wisconsin sales and use tax. However, candy, soft drinks, dietary supplements, prepared food, and alcoholic beverages remain taxable. Prepared food can include food sold heated, food heated by the seller, food mixed or combined by the seller and sold as one item, food sold with utensils, restaurant meals, catered food, hot bar food, deli meals, and ready-to-eat meals.

Wisconsin Software, SaaS, and Digital Product Notes

Prewritten computer software is taxable in Wisconsin regardless of delivery method. Custom software designed to the specifications of a specific customer is generally not subject to Wisconsin sales tax. SaaS and remotely hosted software are fact-specific — if software remains on a server outside Wisconsin, is not downloaded, and is not otherwise transferred to the Wisconsin customer's computer, Wisconsin sales tax may not apply. Wisconsin also taxes certain digital goods, including specified digital goods, additional digital goods, and digital codes.

Wisconsin County, City, and Milwaukee Tax Notes

Wisconsin's local sales tax structure is mostly county-based, with one major city exception. Most counties that impose a local tax use 0.50%. Milwaukee County uses 0.90%. The City of Milwaukee adds 2.00%. A sale inside the City of Milwaukee uses 7.90% (5.00% state + 0.90% Milwaukee County + 2.00% city). A sale in Milwaukee County but outside the City of Milwaukee uses 5.90%. A sale in a standard county-tax county uses 5.50%. A sale in a state-only county uses 5.00%.

Wisconsin Premier Resort Area Tax Notes

Wisconsin has a Premier Resort Area Tax in certain tourism-heavy municipalities. This tax is separate from the normal state, county, and city sales tax system. The tax rate can vary by premier resort area, commonly 0.50% or 1.25% depending on the locality. This matters for places such as Wisconsin Dells, Lake Delton, Bayfield, Eagle River, Rhinelander, Sister Bay, and other tourism-focused locations where resort-area rules may apply.

Wisconsin Lodging and Room Tax Notes

Wisconsin lodging is taxable. Rooms or lodging for less than one month are subject to Wisconsin sales/use tax. Many Wisconsin municipalities also impose local room tax on lodging, which is separate from the state/county/city sales tax system and is often administered locally.

Wisconsin Use Tax Notes

Wisconsin use tax applies when taxable products or services are used, stored, or consumed in Wisconsin and Wisconsin sales tax was not previously paid. This can apply when a Wisconsin customer buys taxable goods from an out-of-state seller that does not collect Wisconsin tax, when a business buys taxable equipment without Wisconsin tax, or when a seller collects only 5% but the sale is sourced to a county/city where a higher rate should apply.

Wisconsin Sales Tax Holiday Notes

Wisconsin does not currently have a broad annual sales tax holiday for clothing, school supplies, or computers.

Common Wisconsin Sales Tax Mistakes

• Using only the 5.00% state rate in counties with county tax.
• Applying 7.90% to all of Milwaukee County instead of only the City of Milwaukee.
• Forgetting Milwaukee County outside Milwaukee city is generally 5.90%.
• Forgetting most county-tax counties are 5.50%.
• Taxing exempt grocery food incorrectly.
• Exempting prepared food, candy, soft drinks, dietary supplements, or alcohol incorrectly.
• Treating clothing as exempt even though Wisconsin generally taxes clothing.
• Treating all SaaS as taxable like downloaded software.
• Treating custom software and prewritten software the same.
• Ignoring taxable digital goods and digital codes.
• Forgetting delivery charges can be taxable when tied to taxable sales.
• Ignoring room tax, lodging tax, or Premier Resort Area Tax for tourism businesses.
• Using an old 200-transaction remote seller threshold.
• Missing the $100,000 Wisconsin gross-sales threshold.
• Assuming marketplace collection covers direct website sales.
• Forgetting use tax on untaxed online or out-of-state purchases.

Wisconsin Sales Tax for Businesses

Businesses selling taxable goods, taxable services, certain digital goods, prewritten software, prepared food, lodging, admissions, repair services, or other taxable products in Wisconsin may need a Wisconsin seller's permit and must collect, file, and remit sales/use tax. The first issue is the rate (5.00%, 5.50%, 5.90%, or 7.90%). The second is taxability classification. The third is sourcing. The fourth is remote seller and marketplace treatment. Keep records of taxable sales, exempt sales, resale certificates, exemption certificates, food classifications, digital goods, prewritten software contracts, SaaS/remote access contracts, customer delivery addresses, county/city rate lookups, Milwaukee city boundary checks, marketplace sales, direct sales, and shipping charges.

Official Wisconsin Sales Tax Sources

• Wisconsin Department of Revenue — Sales and Use Tax
• Wisconsin Department of Revenue — Tax Rates
• Wisconsin Department of Revenue — Rate Lookup
• Wisconsin Department of Revenue — Publication 201
• Wisconsin Department of Revenue — Publication 220, Grocers
• Wisconsin Department of Revenue — Publication 240, Digital Goods
• Wisconsin Department of Revenue — Remote Sellers
• Wisconsin Department of Revenue — My Tax Account
• Tax Foundation — State Sales Tax Rates

Last reviewed: June 2026. Rates and rules can change.