Wisconsin charges a 5% state sales tax on most goods, plus local taxes that vary by county and municipality
Wisconsin's base sales tax rate is 5%, applied to the purchase price of tangible goods. On top of that, your county or city may add a local sales tax — sometimes called a "local option tax" — that ranges from 0.5% to 1.75% depending on where you live. Your total sales tax bill is the state rate plus whatever local rate applies in your area. For example, if you buy something in Milwaukee County, you pay 5% state tax plus 1.1% local tax, for a total of 6.1%.
Sales tax is collected by the seller at the point of sale and sent to the Wisconsin Department of Revenue. You do not pay it separately; it is added to the price shown on the register or checkout screen. The tax applies to the item's selling price, not to any discount you received.
Key Takeaways
- Wisconsin's state sales tax is 5%, and most counties add a local tax on top of that, bringing your total to between 5% and 6.75%.
- Sales tax applies to tangible goods — things you can touch — but not to services, groceries, or prescription medications.
- Your county or city determines the local rate, so the tax you pay depends on where you make the purchase, not where you live.
- The seller collects and remits the tax, so you see the total price including tax at checkout.
What is and is not subject to sales tax in Wisconsin
Sales tax in Wisconsin applies to tangible personal property — physical items you can hold and take with you. Clothing, electronics, furniture, books, and food prepared for immediate consumption (like restaurant meals) are all taxed. Groceries you buy at a supermarket to cook at home are not taxed, but the same item bought at a deli counter ready to eat is taxed.
Services are generally not subject to sales tax in Wisconsin, even if they result in a physical product. A haircut, car repair, plumbing work, or accounting service is not taxed. However, if you buy a tangible item as part of that service — like paint or parts — the tangible portion may be taxed depending on how the seller structures the invoice.
Prescription medications and medical devices are exempt from sales tax. Over-the-counter medications and vitamins are taxed as regular goods. Utilities like electricity and natural gas are not subject to sales tax. Motor vehicles are taxed, but the rate and rules differ from regular sales tax and are handled through vehicle registration rather than at the point of sale.
Local sales tax rates by county
Wisconsin allows counties and municipalities to impose local sales taxes on top of the state rate. The local rate varies significantly by location. Some counties have no local sales tax at all, while others impose rates up to 1.75%. The most common local rates are 0.5% and 1.1%, but you need to check your specific county or city to know what you pay.
The local rate depends on where the sale takes place, not where you live. If you live in a county with no local tax but drive to a neighboring county to shop, you pay that county's local rate. Online purchases are more complicated — see the section on remote sales below.
| County | Local Sales Tax Rate | Total with State Tax |
|---|---|---|
| Dane (Madison area) | 0.5% | 5.5% |
| Milwaukee | 1.1% | 6.1% |
| Waukesha | 0.5% | 5.5% |
| Outagamie (Appleton area) | 1.75% | 6.75% |
| Ashland, Bayfield, Burnett, Douglas, Iron, Menominee, Vilas | 0% | 5% |
For a complete list of local rates in your county or municipality, visit the Wisconsin Department of Revenue website or contact your local assessor's office. Some cities within a county may have different rates than the county as a whole.
How sales tax works on online and remote purchases
Online retailers are required to collect Wisconsin sales tax on purchases shipped to a Wisconsin address. The tax rate applied is based on the delivery address, not the retailer's location. If you order something online and have it shipped to your home in Milwaukee, you pay Milwaukee's combined state and local rate (6.1%), regardless of where the seller is based.
This rule applies to most major online retailers. However, some smaller sellers may not yet be collecting Wisconsin tax. If you receive an item without tax charged, you may owe "use tax" — a tax on items purchased out of state or online. Most people do not pay use tax voluntarily, but it is technically owed. The Wisconsin Department of Revenue does not actively pursue individual consumers for use tax on small purchases.
Marketplace platforms like Amazon and eBay handle tax collection differently depending on the seller. Third-party sellers on these platforms may or may not collect tax. Check your receipt to see whether tax was included.
Who collects and where the money goes
The seller — whether a store, restaurant, or online retailer — is responsible for collecting sales tax at the point of sale. They hold the tax and send it to the Wisconsin Department of Revenue on a regular schedule, usually monthly or quarterly depending on the seller's volume. The seller is liable for the tax even if they forget to collect it from you.
The state keeps the 5% state portion. The local portion goes to the county or municipality where the sale took place. Local governments use this revenue for schools, roads, public safety, and other services. The split between state and local varies by location but is determined by state law, not by individual choice.
Sales tax on specific items and situations
Clothing and footwear are taxed at the regular rate with no exemptions. There is no "back-to-school" tax holiday in Wisconsin. Prepared food — sandwiches, pizza, restaurant meals, food from a deli counter — is taxed. Groceries you cook yourself are not. Alcohol and tobacco are taxed at the regular sales tax rate, plus they may have additional excise taxes.
Used items sold by individuals are generally not subject to sales tax. If you sell your used car to a friend, no sales tax is owed. However, if you sell through a dealer or consignment shop, sales tax may apply. Resale items sold by businesses are taxed like new items. Trade-ins are handled separately — the sales tax is calculated on the net price after the trade-in credit, not on the full purchase price.
Shipping and handling charges are generally not taxed separately, but they may be included in the taxable price depending on how the seller structures the invoice. Some sellers include shipping in the item price and tax the total; others charge shipping separately and do not tax it. Check your receipt to see how the seller handled it.
Frequently Asked Questions
Does Wisconsin have a sales tax holiday?
No. Wisconsin does not have an annual sales tax holiday for back-to-school, holidays, or any other period. Sales tax applies year-round at the rates in effect in your location.
What if a seller did not charge me sales tax?
You may owe use tax on that purchase. Use tax is owed on items purchased without sales tax being collected. However, the Wisconsin Department of Revenue does not actively pursue individuals for use tax on small personal purchases. If you are concerned, you can report it to the Department of Revenue, but most people do not.
Is sales tax included in the price shown online?
No. Most online retailers show the price before tax and add sales tax at checkout based on your delivery address. Some retailers may display the total including tax, but this is less common. Always check the checkout screen to see the final amount you will pay.
Do I pay sales tax on a car purchase in Wisconsin?
Sales tax does not apply to vehicle purchases in Wisconsin. Instead, you pay sales tax as part of vehicle registration through the Wisconsin Department of Motor Vehicles. The tax is calculated on the purchase price and paid when you register the vehicle, not at the dealership.
Can I get a refund of sales tax I paid?
Sales tax is not refundable. If you return an item and receive a refund, the sales tax is also refunded as part of that refund. If you paid sales tax on an item you later found was exempt, contact the seller to request a refund of the tax portion.