Skip Header and Navigation

Printer-friendly version of a Department of Revenue web page. Back to Full Screen Display

Wisconsin Department of Revenue

 County Sales and Use Tax

  1. What is the county sales and use tax?
  2. How do I report the county sales and use tax?
  3. What is the tax rate?
  4. What is included in a monthly distribution?
  5. Can we review the transactions that are compiled into a month's distribution?
  6. Why do distributions vary so much from month to month?
  7. Are sales and use taxes by municipality available?
  8. Is a county liable for paying sales tax on its sales?
  9. Is a Wisconsin county liable for the paying sales tax on its purchases?
  1. What is the county sales and use tax?

    The county sales and use tax is a 0.5% tax imposed on the gross receipts from retail sales or rentals of tangible personal property or taxable services in a county with a county tax, with the following exception. Sales of motor vehicles, boats, snowmobiles, recreational vehicles, trailers, semi-trailers, all-terrain vehicles, and aircraft are subject to the county use tax (rather than county sales tax). The Wisconsin Department of Revenue administers the county tax.

    For more information, see Wisconsin Publication 201, Wisconsin Sales and Use Tax Information.

  2. How do I report the county sales and use tax?

    Retailers report both the state tax and county tax on their Wisconsin Sales and Use Tax Return (Form ST-12) filed with the Department of Revenue. Retailers reporting county tax in more than four counties will be required to file a supplemental schedule, Schedule CT, along with Form ST-12.

    Retailers that report sales tax and county tax electronically are not required to file a Schedule CT.

  3. What is the tax rate?

    Retailers who make sales subject to the 0.5% county tax must collect 5.5% sales tax on their retail sales; 5% state sales tax, and 0.5% county sales tax.

    60 Wisconsin counties have adopted a county tax. To see which counties have adopted a county tax and the effective date of the county tax see the State, County, and Stadium Tax Rate Chart.

    Caution: Retailers who are not located in a county with a tax may still be subject to the county tax and are required to collect and remit it, if they:

    • deliver property or taxable services, into such a county with their own vehicles or are in some other way engaged in business in such a county
    • sell items registered with the state, which are customarily kept in a county that has adopted the county tax

  4. What is included in a monthly distribution?

A monthly distribution is the sum of all completed transactions posted in our processing system from the 16th of one month to the 15th of the next month. For example, the sales tax on a transaction in December should be reported on a sales tax return due by January 20 or 31. If the return is processed by February 15, the tax would be included in the February distribution to the county.

Each and every transaction can be traced to a specific return or action affecting a retailer’s (or individual’s) sales and use tax account. Transactions occur from processing sales & use tax returns (Forms ST-12 and UT-5), motor vehicle, boat, ATV and snowmobile private registrations, and refunds and audits issued. Entries of county use taxes from individual income tax returns are posted as these returns process throughout the year.

  1. Can we review the transactons that are compiled into a month's distribution?

This information is confidential but available. The Department of Revenue provides detail listings upon request. A County staff member who is authorized by their employer can sign a non-disclosure statement with the Department to be allowed access to the detailed information. The detail consists of a listing of all transactions that processed within the distribution period back to the original record that initiated the transaction in our system.

  1. Why do distributions vary so much from month to month?

The underlying economic activity on which sales and use taxes are based varies by month and season but, in addition, the timing of payments and the processing of returns affects monthly distributions. Returns of taxpayers that remit $3,600 or more per calendar quarter file are due each month by the 20th while the returns of taxpayers that remit at least $600 per calendar quarter are due by the last day of the month. Taxpayers with smaller tax liabilities may file quarterly or annual returns. Each month’s distribution is typically based on the returns processed from the 16th of one month to the 15th of the next. If a return that is due on the 20th is filed and processed on the 15th or before, one month’s distribution may include two remittances from that taxpayer and the next month’s distribution would include none. In addition, taxes are not distributed until any errors in the return have been corrected; contacting and verifying information with a taxpayer may be time-consuming and delay the distribution of those taxes.

  1. Are sales and use taxes by municipality available?

Taxpayers report statewide sales and use tax information for the state as well as for the 60 counties that have county sales and use taxes and the two stadium districts. Taxpayers are required to provide this information in order to distribute the appropriate amount of taxes to the counties and stadium districts. Since municipalities do not impose local sales and use taxes, taxpayers are not required to provide information by municipality. Calculating taxes remitted from select Zip Codes does not produce accurate information because Zip Codes are not contiguous with municipal boundaries. In addition, chain stores may file a single return from the Zip Code of the company’s headquarters or accounting office rather than the location at which the sales took place.

  1. Is a county liable for paying sales tax on its sales?

Generally, a county is liable for the collection, reporting, and payment of sales tax on its sales of tangible personal property and taxable services. Examples of taxable sales made by counties include the following:

Examples of nontaxable sales by counties and stadium districts include:

The examples of taxable and nontaxable sales listed above are not all-inclusive. Additional information about the tax treatment of sales by governmental units is provided in sec. Tax 11.05(1), (2), and (3), Wis. Adm. Code (July 2002 Register), available at http://nxt.legis.state.wi.us/nxt/gateway.dll?f=templates&fn=default.htm&vid=WI:Default&d=code&jd=Tax%2011.05.

If a county makes taxable sales of property or services at retail in Wisconsin, it is required to have a seller’s permit. A seller’s permit shows that a seller (such as a county) is properly registered with the Department of Revenue, as required by law. To apply for a seller’s permit, complete Form BTR-101, Application for Business Tax Registration, which is available at http://www.revenue.wi.gov/forms/sales/btr-101.pdf. Information about applying online is available at https://ww2.revenue.wi.gov/GenericFile/application?interview=1232807.

  1. Is a Wisconsin county liable for paying sales tax on its purchases?

The answer is no. Purchases by Wisconsin counties are exempt from Wisconsin sales and use taxes. To claim the exemption, the county must give the seller one of the following:

A county may apply for a Certificate of Exempt Status number using Form S-103, available at http://www.revenue.wi.gov/forms/sales/s-103.pdf

 

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service and Education Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 261-6261
Fax: (608) 267-1030
E-Mail Additional Questions

Last updated January 2, 2008