Remote Sellers Common Questions

  1. What is the effect of the Wayfair decision?

  2. Who is a remote seller?

  3. Are all remote sellers required to register in Wisconsin?

  4. What is the date a remote seller is required to be registered in Wisconsin?

  5. How do remote sellers register in Wisconsin?

  6. How is the small seller exception determined?

  7. What is considered a "separate sale transaction" for determining the small seller exception?

  8. Is a Wisconsin retailer required to collect tax on sales made into all states if it exceeds Wisconsin's small seller exception sales threshold?

  9. Is a remote seller required to register if it does not make any taxable sales in Wisconsin?

  10. Is a marketplace seller that is a remote seller required to register if all of its sales are made through a marketplace provider?

  11. Is a marketplace provider required to register if it only makes sales on behalf of marketplace sellers?

  12. How are remote sellers that are already registered in Wisconsin affected by the Wayfair decision?

  13. Are remote sellers liable for tax on all sales into Wisconsin?

  14. Is a remote seller liable for tax if it only makes sales of taxable services or taxable digital goods into Wisconsin?

  15. Are remote sellers liable for tax on sales into Wisconsin prior to the Wayfair decision?

  16. Are remote sellers required to collect sales tax on sales made via the internet?

  17. How often are remote sellers required to file sales and use tax returns?

  18. How do remote sellers file sales and use tax returns?

  19. Are remote sellers required to collect county and city sales and use taxes and premier resort area taxes?

  20. Are remote sellers subject to audits by the department?

  21. What is the effect of the Wayfair decision on Wisconsin purchasers?

  22. Are purchasers required to pay use tax if the remote seller qualifies for the small seller exception?

  23. Are there sales and use tax resources available for new registrants?

  24. Where can remote sellers find information for other states?

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of December 21, 2023: secs. 73.03, 73.16, 77.51, 77.52, 77.523, 77.524, 77.53, 77.54, 77.58, 77.59 77.71, 125.535, and 139.035 Wis. Stats., sec. Tax 11.002, Wis. Adm. Code, 47 U.S. Code § 151 Notes, and South Dakota vs. Wayfair, Inc.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

Contact Us​

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

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100195

December 21, 2023