All Registered Retailers Must Collect Sales and Use Taxes for All Wisconsin Counties and Stadium Districts - Tax Treatment

All retailers that are registered in Wisconsin to collect and remit the 5% Wisconsin state sales and use tax are also required to collect and remit the applicable county and stadium sales and use taxes for any sales that are sourced to a county or stadium district that has adopted the applicable county or stadium sales or use tax. This provision applies regardless of whether the retailer is "engaged in business" in the county or stadium district to which the sale is sourced. (Section 77.73(3), Wis. Stats. (2011-12))

Example: Retailer is located in LaCrosse, Wisconsin in LaCrosse County. Retailer is not engaged in business in any county other than LaCrosse County. Retailer sells a taxable product to Customer. Customer is located in Madison, Wisconsin in Dane County. Retailer sends the product in the mail to Customer. Customer receives the product at their location in Dane County. Retailer is required to collect and remit both the Wisconsin state sales tax and the Dane County sales tax since the sale is sourced to Customer's location in Dane County, even though Retailer is not "engaged in business" in Dane County.

July 7, 2014