Annual Filer Requirements

​If you have a Wisconsin seller’s permit, you are required to file a sales tax return (ST-12) to report sales tax at least annually.

If you are required to withhold Wisconsin tax from employee wages, you must file an annual reconciliation(WT-7) with matching wage statements (W-2) and/or information returns (1099).

Use My Tax Account to File and Pay

  • Separate from income tax
  • Return due dates:
    • Annual sales tax returns are due January 31
    • Annual withholding reconciliation, W-2s, and 1099s are due January 31
    • Fiscal filers – Annual sales tax returns are due the last day of the month following the fiscal year end

    • Note: If the due date falls on a weekend or legal holiday, the due date extends to the next business day immediately following the weekend or holiday.

  • All active accounts must file even if zero tax due
  • Notify us now if your business is inactive

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My Tax Account Video Help Series

The video center includes information on: Registering Your Business, Unlocking Your Account, Filing and Paying Sales and Use Tax, Filing and Paying Withholding Tax, Paying Other Taxes, and Adding Third Party Access.

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Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 7, 2024: secs. 71.64 and 77.58, Wis. Stats., and secs. Tax 2.04, 11.01, and 11.93, Wis. Adm. Code.

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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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

​​​​​Contact Us

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 DORBusinessTax@wisconsin.gov

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

Guidance Document Number: 100269

October 7, 2024​

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