Use Tax

  1. What is the Wisconsin use tax?

  2. What if I already paid tax in another state?

  3. What is taxable?

  4. What is the use tax rate?

  5. What are the special county tax rules?

  6. What must I do if I buy taxable goods or services from an out-of-state mail-order company, television shopping channel, Internet seller, or Internet auction service and no Wisconsin tax is charged by the vendor?

  7. Can an out-of-state business such as a mail-order company collect Wisconsin use tax on taxable goods that are mailed or delivered into Wisconsin?

  8. Is a taxable service performed in another state subject to use tax?

  9. Is there a convenient way to keep track of my taxable purchases during the year?

  10. On what amount should the use tax be calculated?

  11. How do I pay use tax?

  12. What will happen if I don't pay the use tax I owe?


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

November 15, 2018