Does Wisconsin have sales tax?

Yes. Wisconsin has a 5.00% statewide sales tax rate, plus an average local rate of 0.72%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-28.

Do I have to collect sales tax in Wisconsin?

You must collect Wisconsin sales tax if your economic nexus threshold is met: $100,000 in sales to Wisconsin customers.

Do marketplace sales count toward Wisconsin economic nexus?

Yes. Wisconsin says the annual gross-sales amount includes sales into Wisconsin made by the remote seller and sales made on the seller's behalf by a marketplace provider. Marketplace providers have collected Wisconsin tax on facilitated taxable sales since January 1, 2020; a remote marketplace seller is generally not liable for tax on those facilitated sales, but direct taxable Wisconsin sales outside a collecting marketplace remain the seller's own responsibility once the small-seller exception no longer applies.

How often do remote sellers file Wisconsin sales tax returns?

Wisconsin assigns filing frequency from the seller registration information and annual taxable sales, and may review that frequency annually. Remote sellers using a Streamlined Sales Tax certified service provider generally have monthly Wisconsin returns filed by that provider. Registered remote sellers must also collect applicable county, city, and premier resort area taxes where those taxes apply.

What is Wisconsin's sales tax rate?

Wisconsin's base state rate is 5.00% plus an average local rate of 0.72%. Always check the exact rate at the customer's delivery address before charging.

Does Wisconsin have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Wisconsin sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Wisconsin's marketplace facilitator threshold for sales tax?

Wisconsin applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Wisconsin sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Wisconsin sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Wisconsin's economic nexus law take effect?

Wisconsin's current economic nexus rule took effect on 2021-02-20.

Wisconsin Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-05-28

Economic nexus triggers at $100,000 in sales delivered to Wisconsin customers.

5.00% statewide sales tax rate, with an average combined state and local rate of 5.72%.

Economic nexus threshold	$100,000 No transaction count threshold
State sales tax rate	5.00% Average combined rate (state + local): 5.72%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2021-02-20
Department of Revenue	Official site

Check Wisconsin nexus with your numbers

If your sales are close to the Wisconsin threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Wisconsin against every other state where you sell.

How Wisconsin nexus works

Wisconsin sales tax nexus and economic nexus threshold: remote sellers without Wisconsin physical presence generally must register, collect, and remit Wisconsin sales or use tax when gross sales into Wisconsin exceed $100,000 in the previous or current calendar year. Wisconsin eliminated its former 200-transaction test effective February 20, 2021 under 2021 Wis. Act 1, so the current small-seller exception is sales-only. The annual gross-sales test includes taxable and nontaxable Wisconsin sales, sales the remote seller makes on behalf of other sellers, and marketplace-provider sales made on the remote seller's behalf. Effective January 1, 2020, marketplace providers collect and remit Wisconsin sales or use tax on all taxable products and services they facilitate for marketplace sellers; a remote marketplace seller is generally not liable for marketplace-facilitated Wisconsin tax, but it still tests the $100,000 exception using both direct and facilitated Wisconsin sales and must collect on taxable Wisconsin sales outside a collecting marketplace if it does not qualify for the exception. Registered remote sellers must collect applicable county, city, and premier resort area taxes where they apply, and Wisconsin assigns filing frequency from registration information and annual taxable sales. Wisconsin DOR source data last retrieved 2026-05-28.

Filing frequency

Filing frequency in Wisconsin depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Wisconsin has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Wisconsin sales tax by topic

Related states to Wisconsin

If you sell into Wisconsin, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Minnesota$100,000 · 6.88%

Compare Wisconsin vs Minnesota →

Illinois$100,000 · 6.25%

Compare Wisconsin vs Illinois →

Michigan$100,000 · 6.00%

Compare Wisconsin vs Michigan →

Iowa$100,000 · 6.00%

Compare Wisconsin vs Iowa →

Frequently asked questions

Does Wisconsin have sales tax?: Yes. Wisconsin has a 5.00% statewide sales tax rate, plus an average local rate of 0.72%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-28.
Do I have to collect sales tax in Wisconsin?: You must collect Wisconsin sales tax if your economic nexus threshold is met: $100,000 in sales to Wisconsin customers.
What is Wisconsin's sales tax nexus threshold for 2026?: Wisconsin Department of Revenue guidance says remote sellers generally collect Wisconsin sales or use tax when gross sales into Wisconsin exceed $100,000 in the previous or current calendar year. Wisconsin eliminated the former 200-transaction threshold effective February 20, 2021, so the current small-seller exception is sales-only. Wisconsin DOR source data last retrieved 2026-05-28.
Do marketplace sales count toward Wisconsin economic nexus?: Yes. Wisconsin says the annual gross-sales amount includes sales into Wisconsin made by the remote seller and sales made on the seller's behalf by a marketplace provider. Marketplace providers have collected Wisconsin tax on facilitated taxable sales since January 1, 2020; a remote marketplace seller is generally not liable for tax on those facilitated sales, but direct taxable Wisconsin sales outside a collecting marketplace remain the seller's own responsibility once the small-seller exception no longer applies.
How often do remote sellers file Wisconsin sales tax returns?: Wisconsin assigns filing frequency from the seller registration information and annual taxable sales, and may review that frequency annually. Remote sellers using a Streamlined Sales Tax certified service provider generally have monthly Wisconsin returns filed by that provider. Registered remote sellers must also collect applicable county, city, and premier resort area taxes where those taxes apply.
What is Wisconsin's sales tax rate?: Wisconsin's base state rate is 5.00% plus an average local rate of 0.72%. Always check the exact rate at the customer's delivery address before charging.
Does Wisconsin have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Wisconsin sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Wisconsin's marketplace facilitator threshold for sales tax?: Wisconsin applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Wisconsin sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Wisconsin sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Wisconsin's economic nexus law take effect?: Wisconsin's current economic nexus rule took effect on 2021-02-20.

Sources

date_retrieved: 2026-05-28