Wisconsin law recently changed to provide retailers and consumers certainty that the 0.1% baseball stadium sales and use tax ends in 2020 (2019 Wisconsin Act 28). The local professional baseball park district board plans to make certification to the department in March 2020 for the tax to end March 31, 2020.
Beginning April 1, 2020, retailers cannot collect baseball stadium tax.
Beginning April 1, 2020, the following sales and use tax rates apply to taxable sales and taxable purchases made in the five Wisconsin counties in the "baseball stadium district:"
- Milwaukee - 5.5% (includes 0.5% county tax)
- Ozaukee – 5.5% (includes 0.5% county tax)
- Washington – 5.5% (includes 0.5% county tax)
- Racine – 5.0%
- Waukesha – 5.0%
For more information, see our online publications at revenue.wi.gov:
- Transitional provisions which apply to the baseball stadium tax are found in Part 18.E. of
Wisconsin Sales and Use Tax Information.
Brackets for Collecting Wisconsin Sales or Use Tax on Retail Sales, provides information on collecting the 5.0% state tax and the combined 5.5% state and county sales and use tax.
November 27, 2019