Sales and Use Tax Treatment Computer - Hardware, Software, Services (March 6, 2009 Through September 30, 2009)

For Sales Occurring From March 6, 2009 Through September 30, 2009

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

Sales of computer hardware, software or computer related services prior to March 6, 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. Prewritten Computer Software

    2. Taxable Sales

    3. Nontaxable Sales

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

  3. What happens on October 1, 2009?

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of February 20, 2020: Section 77.51, Wis. Stats. (2009-2010).

Laws enacted and in effect after February 20, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 20, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.


MS 5-77
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PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
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Guidance Document Certification:

Guidance Document Number: 100203

February 20, 2020