Wisconsin's base sales tax is 5 percent, but your actual rate depends on your county
Wisconsin charges a statewide sales tax of 5 percent on most retail purchases. However, 39 of Wisconsin's 72 counties add a local tax on top of that — ranging from 0.5 percent to 1.75 percent. Your total rate is the state rate plus whatever your county charges. This means you might pay anywhere from 5 percent to 6.75 percent depending on where you shop.
The county you live in determines your rate, not where you shop. If you buy something in a county with a higher rate than yours, you pay that county's rate at checkout. If you buy online from out of state and it ships to Wisconsin, the seller should charge your local rate — though enforcement varies.
Some cities and villages also impose local taxes on top of county rates, but these are rare and usually apply only to specific items like hotel rooms or food and beverages. Your receipt will show the total tax charged.
Key Takeaways
- Wisconsin's statewide sales tax is 5 percent, but 39 counties add local taxes ranging from 0.5 percent to 1.75 percent on top of that.
- Your total tax rate is determined by the county where you make the purchase, not where you live or where the item ships from.
- Groceries, prescription medications, and medical devices are exempt from sales tax in Wisconsin.
- Some counties tax prepared food and restaurant meals differently than grocery items, so the same sandwich costs different amounts depending on where you buy it.
Which counties charge local sales tax and how much
Thirty-nine Wisconsin counties have adopted a local sales tax. The rates vary: most charge between 0.5 percent and 1 percent, but a few charge as high as 1.75 percent. Dane County (Madison) charges 0.5 percent. Milwaukee County charges 1.75 percent. Outagamie County charges 1 percent. The remaining 33 counties with no local tax keep the statewide 5 percent rate.
You can find your county's exact rate by searching "[your county name] Wisconsin sales tax" or by asking a cashier. The Wisconsin Department of Revenue maintains a complete list organized by county on its website, though the easiest method is to look at a recent receipt from a store in your area — the tax rate appears on every receipt.
Local tax rates do not change based on what you buy. The same 5 percent plus local rate applies whether you purchase clothing, electronics, furniture, or other taxable goods. The exemptions (groceries, medicine, etc.) are the same statewide.
What is and is not taxed in Wisconsin
Wisconsin does not tax groceries, even prepared foods you eat at home. A rotisserie chicken from a grocery store is not taxed. A sandwich from a deli counter inside a grocery store is taxed if you eat it there, but not taxed if you take it home. This distinction matters: the same item costs different amounts depending on whether the store rings it as "for here" or "to go."
Prescription medications and over-the-counter drugs are not taxed. Medical devices like glucose monitors, hearing aids, and mobility aids are not taxed. Clothing and shoes are not taxed. Newspapers and magazines are not taxed.
Restaurant meals and prepared food you eat on premises are taxed at the full rate. Alcohol (beer, wine, liquor) is taxed. Cigarettes and tobacco are taxed. Gasoline is taxed. Haircuts and personal services are taxed. Digital downloads like apps, e-books, and streaming subscriptions are taxed.
How local sales tax revenue is used
Counties that charge local sales tax use the money for specific purposes set by state law. Most commonly, the revenue funds public transportation, county operations, or property tax relief. Some counties dedicate their local tax to a particular project or service — for example, a county might have approved a local tax specifically to fund a new transit system or to reduce property taxes.
When a county votes to adopt a local sales tax, the ballot measure specifies how the money will be spent. You can find this information through your county clerk's office or by searching your county's website for "local sales tax" or "county sales tax ordinance."
Sales tax on online and mail orders
Online retailers are required to charge Wisconsin sales tax on orders shipped to Wisconsin addresses. The tax rate charged should match your delivery address's county rate. This applies whether you order from a Wisconsin company, an out-of-state company, or a marketplace like Amazon.
Some older online retailers may not yet charge Wisconsin tax, though this is becoming rare. If you notice an order was not taxed when it should have been, you are not required to report it or pay tax separately — the responsibility is on the seller to collect it at checkout.
Mail orders and phone orders follow the same rule: tax should be charged based on your delivery address. If you order by mail from a catalog company and have it shipped to Wisconsin, the company should charge your local rate.
Tax-free shopping days and special exemptions
Wisconsin does not have an annual tax-free shopping day like some other states. However, certain items and situations are permanently exempt from tax. Resale items — goods a business buys to resell to customers — are not taxed when the business makes the purchase, though they are taxed when the customer buys them. Manufacturing equipment and materials used in production are often exempt under specific conditions.
Nonprofit organizations may be exempt from paying sales tax on certain purchases if they have a resale certificate or nonprofit exemption certificate on file with the seller. The rules for nonprofit exemptions are complex and depend on what the organization is buying and how it will be used.
If you think a purchase should be exempt, ask the cashier or store manager before you pay. Stores are required to know their state's tax rules, and most will apply an exemption if you have the right documentation.
Frequently Asked Questions
Do I pay Wisconsin sales tax if I buy something out of state and bring it home?
No. Sales tax is charged where the purchase happens. If you buy something in Illinois and bring it to Wisconsin, you pay Illinois tax (or no tax, depending on Illinois law). You do not owe Wisconsin tax on items you already purchased elsewhere. However, if you order online and have it shipped to Wisconsin, you pay Wisconsin tax.
Why does the same item cost different amounts in different counties?
Because counties have different local sales tax rates. A $100 item costs $105 in a county with no local tax but $106.75 in Milwaukee County. The state tax is the same everywhere, but the local portion varies by county.
Are services like haircuts, car repairs, and plumbing taxed?
Yes. Most personal services and repair services are taxed in Wisconsin. A haircut, car repair, plumbing work, and appliance repair all have sales tax added. The tax applies to the labor, not just the materials. Some services have specific rules — ask before you pay if you are unsure.
What happens if a store charges me the wrong tax rate?
Ask the cashier or manager to correct it before you leave. If you notice the error after you have left, contact the store. Stores are responsible for charging the correct rate for your location. If a store repeatedly charges the wrong rate, you can report it to the Wisconsin Department of Revenue.
Is tax included in the price shown on the shelf?
No. Prices on shelves and tags in Wisconsin do not include sales tax. The tax is added at checkout. This is why the total you pay is higher than the price you see displayed.