Blog

Wisconsin’s Sales Tax Holiday

Governor Walker recently signed into law a new sales tax holiday from August 1 through August 5, 2018. During the five day sales tax holiday, retail sales of certain items will not be subject to sales tax.

Items Included In Sales Tax Holiday

  • Clothing with a sales price of up to $75 per item
  • Computers purchased for the consumer’s personal use with a sales price of up to $750
  • School computer supplies purchased for the consumer’s personal use with a sales price of up to $250 per item
  • School supplies with a sales price of up to $75 per item

Discounts, Coupons & Delivery Charges

The sales price refers to the amount paid by the consumers after seller’s discounts and coupons are applied. Delivery charges, including shipping, handling and service charges, are considered part of the sales price of qualifying items.

Exchanges

  • A qualifying item that is purchased without sales tax during the holiday and later exchanged for a similar qualifying item is not subject to additional tax.
  • If a purchaser purchases a qualifying item before the holiday, but during the holiday the purchaser returns the item and receives credit on the purchase of a different qualifying item, no sales tax is due on the sale of the new item.
  • If a purchaser purchases a qualifying item during the holiday, but after the holiday has ended the purchaser returns the item and receives credit on the purchase of a different item, the appropriate sales tax is due on the sale of the different item.

Items Excluded From Sales Tax Holiday

  • Clothing accessories or equipment
  • Protective equipment
  • School art supplies
  • School instructional materials
  • Sport or recreational equipment

Additional information and detailed listings of exempt and non-exempt items can be found by visiting the following Wisconsin Department of Revenue FAQ.

If you have any questions don’t hesitate to contact us at 262.797.0400. We will connect you with one of our tax experts.