Tariffs that are imposed directly on an importer and passed on to the importer's customer in a subsequent sale, are included in the importer's sales price and subject to Wisconsin sales and use tax, as provided in sec. 77.51(15b)(a)2., Wis. Stats. The tariff charge is included in the importer's sales price regardless of whether the importer separately states the tariff amount on the invoice to its customer.
If the importer's purchase is subject to Wisconsin sales or use tax (e.g., products are not purchased for resale), the tariffs are not included in the importer's purchase price if the tariffs are legally imposed on the importer and are separately stated on the invoice, bill of sale or similar document that the seller gives to the importer, as provided in sec. 77.51(12m)(b)3., Wis. Stats. Tariffs that are paid directly to the customs authority (i.e., U.S. Customs and Border Protection) are not included in the importer's purchase price that is subject to use tax.
April 30, 2019