Digital Goods

  1. What are digital goods?

  2. What does it mean to be transferred electronically?

  3. Are sales of digital goods in Wisconsin subject to Wisconsin sales and use tax?

  4. What law imposes the tax on digital goods?

  5. Are ALL digital goods sold in Wisconsin subject to Wisconsin sales and use tax?

  6. What is a specified digital good?

  7. What is an additional digital good?

  8. What is finished artwork?

  9. What is a news or other information product?

  10. When does the sale of a digital good occur?

  11. Where does the sale of a digital good occur?

  12. Where does the lease, rental, or license of a digital good occur?

  13. Is there an exemption that applies to sales of digital goods?

  14. Has the Department of Revenue published additional information about the Wisconsin sales and use tax treatment of digital goods?


FOR MORE INFORMATION PLEASE CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to DORSalesandUse@wisconsin.gov

December 19, 2018