State Sales Tax Rates

State Sales Tax Rates Wisconsin State Sales Tax 2014

Wisconsin Sales Tax 2014
Wisconsin State Sales Tax for 2014 Maximum Municipal Sales Tax

5.00%

0.60%

What is the Wisconsin Sales Tax?

The Wisconsin state sales tax is 5%, with a maximum possible sales tax (including local and municipal sales taxes) of 5.6%.

Local governments in Wisconsin are allowed to add a local sales tax of up to 0.6 percent on top of the WI state sales tax for all qualifying sales in their jurisdiction - so the actual sales tax paid on any purchase in Wisconsin can be up to 5.6% depending on location.

Most counties in Wisconsin charge an additional 0.5% local sales tax, although several counties are allowed to charge an additional 0.1% to 0.5% for local projects, or because they are large tourist destinations. Certain service fees are liable to sales tax, including some repair and installation services. Newspapers and all groceries, including meat and dairy products, are completely exempt from Wisconsin's sales tax.

What sales are exempt from the Wisconsin Sales Tax?

Wisconsin Sales and Use Tax Rates

Many states set special sales tax rates for certain types of goods like groceries or clothes, and may completely exempt certain transactions from state and local sales taxes. Wisconsin completely exempts unprepared food and groceries, and prescription drugs from the Wisconsin state sales tax.

Wisconsin does not have special sales tax rates for certain types of purchase, a common practice in many states for goods such as food and clothing.While many other states also collect a special (and often higher) sales tax on prepared and restaraunt food, Wisconsin does not have a specific restaraunt sales tax.

Generally, the Wisconsin sales tax is collected only from the end consumer, or the end user of the product. Customers buying products in bulk, as a business-to-business transaction, or buying with the intent to resell do not have to pay the Wisconsin sales tax if they provide the seller with a Wisconsin Sales Tax Exemption Certificate at the time of purchase. Most states will accept the Uniform Sales and Use Tax Certificate for this purpose, which is available from the Multistate Tax Commission here.

Internet Sales Tax, or tax on purchases made over the internet, is currently a gray area in many states' tax codes. While most states can collect sales tax on internet purchases made within the state (the vendor and consumer are both located in Wisconsin), taxation of interstate internet transactions is much more complicated.

Currently New York, Rhode Island, North Carolina, Colorado, and Illinois have some form of online sales tax that also handles interstate transactions. For details on how Wisconsin handles taxation of online sales, read more about online sales taxes in the United States.

Resources:

[1] Table of state sales taxes on Wikipedia
http://en.wikipedia.org/wiki/Sales_taxes_in_the_United_States#By_jurisdiction

[2] Wisconsin sales tax information on Tax-Rates.org
http://www.tax-rates.org/Wisconsin/sales-tax

[3] Table of state sales, use, and excise taxes by The Tax Foundation
http://www.taxfoundation.org/taxdata/show/245.html

[4] State level taxation resources on IRS.gov
http://www.irs.gov/businesses/small/article/0,,id=99021,00.html