NOTE: This Article Has Been Replaced by a Revised Article Dated July 12, 2012.
See the new article…
Sales of Internet access services are subject to Wisconsin sales or use tax if the service originates or terminates in Wisconsin and is charged to a service address in Wisconsin. Although the federal Internet Tax Freedom Act was recently amended to extend the moratorium on the taxation of Internet access services until November 1, 2014, Wisconsin remains exempt from the moratorium. Therefore, Wisconsin sales and use taxes continue to apply to the monthly fees paid by customers to access the Internet. For example, a $30 monthly fee paid for high-speed Digital Subscriber Line (DSL) service is taxable.
PURCHASES OF TANGIBLE PERSONAL PROPERTY OVER THE INTERNET ARE TAXABLE. Wisconsin sales or use tax also applies to tangible personal property purchased over the Internet. If a buyer does not pay tax to the seller on the purchase of a taxable item, the buyer must pay use tax to the Wisconsin Department of Revenue. For example, if the buyer purchases clothing or appliances from a seller located outside Wisconsin, and the seller does not charge the buyer tax, the buyer is liable for the payment of use tax. For additional information about use tax, please see Publication 205,
Use Tax Information for Individuals available at Publications or Publication 214,
Businesses: Do You Owe Use Tax?, available at
November 6, 2007