Wisconsin's base sales tax rate is 5%, but your actual rate depends on your county

Wisconsin charges a statewide sales tax of 5% on most goods. However, 39 of Wisconsin's 72 counties add a local sales tax on top of that, ranging from 0.5% to 1.75%. This means your total sales tax can be anywhere from 5% to 6.75%, depending on where you shop.

The statewide rate has been 5% since 2005. Local rates are set by individual counties and have remained relatively stable, though some counties have adjusted their rates in recent years. You can find your county's specific rate by checking with your local county clerk's office or the Wisconsin Department of Revenue website.

Key Takeaways

  • Wisconsin's statewide sales tax is 5%, but 39 counties add a local tax that brings the total to between 5.5% and 6.75%.
  • The county where you make a purchase determines which local rate applies, not where you live.
  • Food for home consumption, prescription medications, and medical devices are exempt from Wisconsin sales tax.
  • You can look up your county's exact rate through the Wisconsin Department of Revenue or your county clerk's office.

Which counties have local sales taxes and what they charge

Thirty-nine Wisconsin counties impose an additional local sales tax. The rates vary: most counties charge between 0.5% and 1%, but some charge up to 1.75%. Dane County (which includes Madison) charges 0.5%. Milwaukee County charges 1.75%, the highest in the state. Ashland, Bayfield, and Iron counties charge 1.75% as well.

The remaining 33 counties have no local sales tax, meaning purchases there are taxed at the 5% state rate only. Counties that border high-tax counties sometimes see shoppers cross the line to avoid the extra cost, though this is less common for everyday purchases.

What items are exempt from sales tax in Wisconsin

Food purchased for home consumption is not taxed in Wisconsin. This includes groceries like bread, milk, vegetables, and meat. However, prepared food, restaurant meals, and food consumed on premises are taxed. Candy and soft drinks are also taxed because they are considered prepared food.

Prescription medications and certain medical devices are exempt. Nonprescription drugs and over-the-counter items like vitamins and pain relievers are taxed. Clothing and shoes are taxed in Wisconsin, unlike in some neighboring states. Services like haircuts, repairs, and labor are generally not subject to sales tax.

How to find your county's exact sales tax rate

The Wisconsin Department of Revenue maintains a complete list of county sales tax rates on its website. You can search by county name or look at a table showing all 72 counties and their rates. The rates shown include both the state 5% and any local county tax.

Your county clerk's office can also provide this information by phone or in person. If you are unsure which county you are shopping in, the retailer's location determines the tax rate, not your home address. Some retailers near county borders will display both rates at checkout.

Sales tax on online purchases and out-of-state orders

Wisconsin requires most online retailers to collect and remit sales tax on purchases shipped to Wisconsin addresses. This applies whether the retailer is based in Wisconsin or out of state. The tax rate charged is based on the delivery address, not the retailer's location.

Some smaller retailers may not collect Wisconsin sales tax, though this is becoming less common. If tax was not collected at purchase, Wisconsin residents are technically required to report the purchase and pay use tax on their state income tax return, though this is rarely enforced for individual purchases.

Sales tax on vehicles and major purchases

Vehicle purchases in Wisconsin are subject to sales tax, calculated on the purchase price. The tax rate depends on where the vehicle is titled and registered, which is typically your home county. If you buy a car in one county but register it in another, the rate of your registration county applies.

Trade-in value is deducted from the purchase price before tax is calculated, which lowers your overall tax bill. For example, if you buy a car for $20,000 and trade in a vehicle worth $5,000, you pay tax only on the $15,000 difference. This applies to most vehicle sales at dealerships and private sales.

Frequently Asked Questions

Do I pay sales tax if I buy something in one county and use it in another?

Yes. The sales tax rate is determined by where you make the purchase, not where you use the item. If you buy groceries in a 5% county and take them home to a 5.75% county, you pay the 5% rate from where you shopped.

Is clothing taxed in Wisconsin?

Yes, all clothing and shoes are subject to Wisconsin sales tax. Unlike Minnesota and some other states, Wisconsin does not exempt clothing from tax. This applies to all apparel, from everyday wear to formal clothing.

What is the difference between sales tax and use tax?

Sales tax is collected by the retailer when you buy something. Use tax is a tax on items you buy without sales tax being collected—usually out-of-state purchases or private sales. Wisconsin residents are required to report and pay use tax on their income tax return, though enforcement is limited.

Do I pay sales tax on groceries?

No. Food for home consumption, including meat, produce, dairy, and packaged goods, is exempt from Wisconsin sales tax. However, prepared foods like deli items, hot foods, and restaurant meals are taxed.

Can I get a sales tax refund if I overpaid?

If a retailer charged you the wrong rate, contact the store first. If you believe you were overcharged due to an error in the tax rate itself, you can file a claim with the Wisconsin Department of Revenue, though this is uncommon for individual purchases.