Tax Rates

This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec. 227.112(1), Wis. Stats.


Sales Tax Rate Chart

The following chart lists the total sales and use tax rate for each county. The effective date of the county or stadium tax is shown below the tax rate for those counties in which the county or stadium tax applies.

COUNTY NAME AND CODE STATE TAX RATE COUNTY TAX RATE & EFFECTIVE DATES STADIUM TAX RATE & EFFECTIVE DATES TOTAL
Adams (1)5%0.50% -- 1/1/94 5.50%
Ashland (2)5%0.50% -- 4/1/88 5.50%
Barron (3)5%0.50% -- 4/1/86 5.50%
Bayfield (4)5%0.50% -- 4/1/91 5.50%
Brown (5)5%0.50%-- 1/1/18(0.50% for 11/1/00 - 9/30/15) 5.50%
Buffalo (6)5%0.50% -- 4/1/87 5.50%
Burnett (7)5%0.50% -- 4/1/89 5.50%
Calumet (8)5%0.50% -- 4/1/18 

5.50%

Chippewa (9)5%0.50% -- 4/1/91 5.50%
Clark (10)5%0.50% -- 1/1/09 5.50%
Columbia (11)5%0.50% -- 4/1/89 5.50%
Crawford (12)5%0.50% -- 4/1/91 5.50%
Dane (13)5%0.50% -- 4/1/91 5.50%
Dodge (14)5%0.50% -- 4/1/94 5.50%
Door (15)5%0.50% -- 4/1/88 5.50%
Douglas (16)5%0.50% -- 4/1/91 5.50%
Dunn (17)5%0.50% -- 4/1/86 5.50%
Eau Claire (18)5%0.50% -- 1/1/99 5.50%
Florence (19)5% 0.50% -- 7/1/06  5.50%
Fond du Lac (20)5%0.50% -- 4/1/10  5.50%
Forest (21)5%0.50% -- 4/1/95 5.50%
Grant (22)5%0.50% -- 4/1/02 5.50%
Green (23)5%0.50% -- 1/1/03 5.50%
Green Lake (24)5%0.50% -- 7/1/99 5.50%
Iowa (25)5%0.50% -- 4/1/87 5.50%
Iron (26)5%0.50% -- 4/1/91 5.50%
Jackson (27)5%0.50% -- 4/1/87 5.50%
Jefferson (28)5%0.50% -- 4/1/91 5.50%
Juneau (29)5%0.50% -- 4/1/92 5.50%
Kenosha (30)5%0.50% -- 4/1/91 5.50%
Kewaunee (31)5%0.50% -- 4/1/17  5.50%
La Crosse (32)5%0.50% -- 4/1/90 5.50%
Lafayette (33)5%0.50% -- 4/1/01 5.50%
Langlade (34)5%0.50% -- 4/1/88 5.50%
Lincoln (35)5%0.50% -- 4/1/87 5.50%
Manitowoc (36)5%  5%
Marathon (37)5%0.50% -- 4/1/87 5.50%
Marinette (38)5%0.50% -- 10/1/01 5.50%
Marquette (39)5%0.50% -- 4/1/89 5.50%
Menominee (72)5%0.50% -- 4/1/20  5%
5.5% -- 4/1/20

Milwaukee (40)5%0.50% -- 4/1/910.10% --1/1/965.60%
Monroe (41)5%0.50% -- 4/1/90 5.50%
Oconto (42)5%0.50% -- 7/1/94 5.50%
Oneida (43)5%0.50% -- 4/1/87 5.50%
Outagamie (44)5%0.50% -- 1/1/20  5%
5.50% -- 1/1/20
Ozaukee (45)5%0.50% -- 4/1/910.10% --1/1/965.60%
Pepin (46)5%0.50% -- 4/1/91 5.50%
Pierce (47)5%0.50% -- 4/1/88 5.50%
Polk (48)5%0.50% -- 4/1/88 5.50%
Portage (49)5%0.50% -- 4/1/89 5.50%
Price (50)5%0.50% -- 1/1/93 5.50%
Racine (51)5% 0.10% --1/1/965.10%
Richland (52)5%0.50% -- 4/1/89 5.50%
Rock (53)5%0.50% -- 4/1/07 5.50%
Rusk (54)5%0.50% -- 4/1/87 5.50%
St. Croix (55)5%0.50% -- 4/1/87 5.50%
Sauk (56)5%0.50% -- 4/1/92 5.50%
Sawyer (57)5%0.50% -- 4/1/87 5.50%
Shawano (58)5%0.50% -- 4/1/90 5.50%
Sheboygan (59)5%0.50% -- 1/1/17  
5.50%
Taylor (60)5%0.50% -- 7/1/99 5.50%
Trempealeau (61)5%0.50% -- 10/1/95 5.50%
Vernon (62)5%0.50% -- 1/1/97 5.50%
Vilas (63)5%0.50% -- 4/1/88 5.50%
Walworth (64)5%0.50% -- 4/1/87 5.50%
Washburn (65)5%0.50% -- 4/1/91 5.50%
Washington (66)5%0.50% -- 1/1/990.10% -- 1/1/965.60%
Waukesha (67)5% 0.10% -- 1/1/965.10%
Waupaca (68)5%0.50% -- 4/1/89 5.50%
Waushara (69)5%0.50% -- 4/1/90 5.50%
Winnebago (70)5%  5%
Wood (71)5%0.50% -- 1/1/04 5.50%

Caution: Retailers who are not located in a county with a tax are still subject to the county tax and are required to collect and remit it, if they:

  • make taxable sales that are sourced to (i.e., take place in) a county with a tax; or
  • sell a motor vehicle, boat, recreational vehicle, or aircraft that will be customarily kept in a county which has adopted the county tax.

To determine the appropriate Wisconsin state, county, and/or stadium sales and use tax rate that applies to a particular transaction, click here.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of November 11, 2019: Sections 71.06, 77.52, 77.522, 77.53, 77.70, 77.705, 77.706, 77.707, 77.72, 77.785, 77.981, 77.99, 77.994, 77.995, 77.9962, 78.015, 78.017, 78.405, 78.407, 139.02, 139.03, 139.31, 139.76 and 168.12, Wis. Stats.

Laws enacted and in effect after November 11, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 11, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

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

Guidance Document Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100047

December 5, 2019