1. What does sales tax apply to?

  2. What is tangible personal property?

  3. Which services are taxable?

  4. When are delivery charges taxable?

  1. What does sales tax apply to?

    Sales tax is imposed on retailers who make taxable retail sales, licenses, leases or rentals of the following products in Wisconsin (unless an exemption applies):

    • Tangible personal property

    • Coins and stamps of the United States that are sold, licensed, leased, rented or traded as collector's items, above their face value.

    • Leased tangible personal property that is affixed to real property, if the lessor has the right to remove the leased property upon breach or termination of the lease agreement.

      Exception: A lessor's charge for the lease of tangible personal property affixed to real property is not taxable if the lessor of the leased property is also the lessor of the real property to which the leased property is affixed.

    • Certain digital goods

    Also, certain services which are sold, licensed, performed, or furnished at retail in Wisconsin are subject to Wisconsin sales or use tax, unless the service provider or the buyer is exempt from tax on that transaction.

  2. What is tangible personal property?

    Tangible personal property is personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. Examples include:

    • Clothing

    • Computers

    • Office equipment

    • Electricity

    • Gas

    • Steam

    • Water

    • Prewritten computer software, regardless of how it is delivered (i.e., physical media or download)

  3. Which services are taxable?

    Only certain services sold, performed, or furnished in Wisconsin are subject to Wisconsin sales or use tax. Taxable services include:

  4. When are delivery charges taxable?

    When a retailer sells taxable products or services which are subject to tax, and the retailer charges the purchaser for delivery, the retailer's total charge, including the delivery charge, is taxable. This is the case whether delivery is made by the seller's vehicle, a common or contract carrier, or the United States Postal Service.


    • The sales price of direct mail does not include separately stated delivery charges.

    • Transportation or delivery charges paid by the Wisconsin purchaser to a carrier which is independent of the seller.

    For additional information on these sales and services, see Publication 201, Wisconsin Sales and Use Tax Information.


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