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 enacted as of October 21, 2020: Section 77.51, Wis. Stats. (2009-2010).

Laws enacted and in effect after October 21, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 21, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to

Guidance Document Number: 100203

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

October 21, 2020