Sales and Use Tax Treatment Computer - Hardware, Software, Services (Prior to March 6, 2009)

​​​For Sales Occurring Prior to March 6, 2009​

Sales of computer hardware, software or computer related services from March 6, 2009 through September 30, 2009.

Sales of computer hardware​​, software or computer related services on and after October 1, 2009​.

A summary of the tax treatment of sales of computer software and computer software maintenance contracts both prior to and on or after March 6, 2009, is available as a chart​.

  1. What computer hardware, software, and services are taxable?

    1. Taxable Sales

    2. Nontaxable Sales

  2. Does a company have to pay sales tax on software that it obtains over the Internet?


FOR QUESTIONS OR COMMENTS 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 13, 2017