Sales and Use Tax Treatment Computer - Hardware, Software, Services (October 1, 2009 and Thereafter)

For Sales Occurring on October 1, 2009 and Thereafter

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 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 October 1, 2009, is available as a chart.

  1. What's new as of October 1, 2009?

    1. Sourcing Rules

      1. Sourcing of prewritten computer software

      2. Sourcing of computer software maintenance contracts

      3. Sourcing of computer related repair services and repair parts

      4. Sourcing of software term licenses and software subscriptions

    2. Bundled Transactions

    3. Items, property, and goods under sec. 77.52(1)(b), (c), and (d), Wis. Stats.

  2. What is "prewritten computer software"?

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

    1. Taxable Sales

    2. Nontaxable Sales

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

  5. How does Wisconsin treat the following cloud computing components?


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 19, 2018