If you purchased items to be used or stored in Wisconsin but did not pay sales tax on those items, you must pay Use Tax to Wisconsin. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
- Milwaukee County: the county tax rate is 0.9% for 2025.
- Waukesha & Winnebago Counties: No county tax in 2025.
- All other Wisconsin counties: 0.5% county tax rate for all of 2025, except Racine County.
- Racine County: No county tax before April 1, 2025. 0.5% county tax applies to purchases on or after April 1, 2025.
Program Entry
To enter an amount of use tax due on your Wisconsin return within your account, follow the steps below:
- State Section
- Click the three dots (Edit)
- Tax
- Sales and Use Tax