Sales of taxable products and services that take place in Wisconsin are subject to 5% Wisconsin sales or use tax, including county and city sales or use tax, if applicable, unless an exemption applies.
What’s New?
- Effective January 1, 2024, Milwaukee County sales and use tax rate increases from 0.5% to 0.9%.
- Effective January 1, 2024, city of Milwaukee imposes a new 2% sales and use tax.
2023 Wis. Act 12 authorized the city of Milwaukee and Milwaukee County to enact ordinances to impose the new city sales and use tax and increase the Milwaukee County sales and use tax rate.
Who Must Pay County and City Sales and Use Tax?
Sellers:
- All sellers registered to collect Wisconsin sales and use tax must also collect the county tax if making taxable sales to locations in Milwaukee County and the city tax if making taxable sales to locations in the city of Milwaukee, regardless of where the seller is located.
- Sellers report county and city sales and use taxes on the Wisconsin sales and use tax return. Most sellers are required to file and pay using My Tax Account, the department’s online filing and payment system at revenue.wi.gov.
Purchasers:
- All purchasers that store, use, or consume taxable products and services in Milwaukee County or the city of Milwaukee must pay the 5% state, county, and city use tax, as applicable, if the seller does not collect the taxes.
- Purchasers may report and pay use tax to the department on their sales and use tax return if the seller does not charge sales tax. If a purchaser is not registered to file sales and use tax returns, they may report the use tax on their individual Wisconsin income tax return or Form UT-5, Consumer’s Use Tax Return.
This article has been provided by the Wisconsin Department of Revenue. To read more about the updated Milwaukee Sales and Use Tax, click here.