Wisconsin Sales Tax: 5% State Rate Plus County and City

Wisconsin's sales tax has one statewide rate and a few local add-ons that the Department of Revenue collects for the counties and for Milwaukee. The total at the register therefore depends on where the sale happens.

This guide sets out the rates, what is exempt and taxable, how use tax works for out-of-state purchases and what changed recently, using the Department of Revenue's Publication 201 (10/26 edition) and its sales and use tax common questions, read on 2 November 2026.

The Rates: State, County and City

The Department of Revenue states: "The Wisconsin sales tax is a 5% tax imposed on the sales price of retailers making taxable retail sales in Wisconsin." The same publication says there is a 0.5% county sales and use tax in 70 counties, with an additional 0.4% for Milwaukee County (0.9% in total), and none in Waukesha County or Winnebago County.

The City of Milwaukee has imposed a 2% city sales and use tax since 1 January 2024, so a sale inside the city can carry 5% state, 0.9% county and 2% city tax, a combined 7.9%. The state's list of which counties have the tax, with effective dates, is the Department of Revenue's Sales Tax Rate Chart (see its county and city tax page); check it for your county rather than relying on a table here.

The county and city taxes apply only to products and services that the 5% state tax covers: if something is exempt from the state tax it is also exempt from the county and city taxes.

What Is Exempt and What Is Taxable

Exempt (as the Department lists them): food and food ingredients, except that candy, soft drinks, dietary supplements and prepared food are taxable; drugs prescribed by an authorized prescriber and dispensed on prescription; and electricity and natural gas sold for residential use, which has been exempt all year since 1 October 2025 (before that, only November through April).

Taxable examples the Department gives include admissions to amusement, athletic, entertainment or recreational events, landscaping and lawn maintenance services, and rooms or lodging for a continuous period of less than one month. The full lists are in Parts 10 and 11 of Publication 201; this guide does not cover every item.

Use Tax on Out-of-State and Online Purchases

Wisconsin's use tax is also 5% and applies to taxable products or services that are stored, used or consumed in Wisconsin when no Wisconsin sales or use tax has been paid. If another state's sales or use tax was paid, that amount, up to the Wisconsin tax, can be credited against the Wisconsin use tax due.

A person who is not required to register can report use tax on the individual Wisconsin income tax return, on the line for sales and use tax due on internet, mail order or other out-of-state purchases, or on Form UT-5. The Department says failure to report use tax is the most common error it finds in audits.

Premier Resort Area Taxes and the Stadium Tax

A separate premier resort area tax (see the Department's Publication 403) applies to certain businesses in listed places. The rate is 1.25% in the City of Wisconsin Dells and the Village of Lake Delton, and 0.5% in the other listed places (Bayfield, Eagle River, Stockholm, Rhinelander, Sister Bay, Ephraim, Sturgeon Bay and Minocqua). The City of Sturgeon Bay and the Town of Minocqua adopted the tax effective 1 July 2026.

The Department notes that the baseball stadium tax ended on 31 March 2020, so it no longer adds to the rate.

Recent Changes

• Milwaukee County rate rose from 0.5% to 0.9% and the City of Milwaukee began its 2% tax, both effective 1 January 2024.
• Manitowoc County adopted the 0.5% county tax on 1 January 2025 and Racine County on 1 April 2025.
• Residential electricity and natural gas became exempt year-round on 1 October 2025.
• Sturgeon Bay and Minocqua premier resort area taxes took effect 1 July 2026.

We searched for a rate change announced for 2027 and found none in the official material we read; the Department's Sales Tax Rate Chart is the place to confirm. Publication 201 covers laws enacted as of 30 October 2026.

For Sellers: Registration and Filing

Remote sellers with no physical presence are not required to register if their gross sales into Wisconsin are $100,000 or less in both the previous and current calendar year. Returns are due by the last day of the month after the reporting period; early monthly filers must file by the 20th.