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?
The Wisconsin consumer use tax rate is 5.5% for all counties, except the counties listed below:
- Milwaukee, Ozaukee, Washington- 5.6% use tax rate - after March 31, 2020 it's a 5.5 % use tax rate
- Racine, Waukesha- 5.1% use tax rate - after March 31, 2020 it's a 5% use tax rate
- Manitowoc, Winnebago- 5% use tax rate
- Menominee - 5% use tax rate - after March 31, 2020 it's a 5.5% use tax rate
Where do I enter this in my account?
To enter an amount of use tax due on your Wisconsin return within your account, follow the steps below:
- State Section
- Sales and Use Tax
For additional information, see: