This document provides statements or interpretations of the following laws and regulations enacted as of October 3, 2023: secs. * The city of Milwaukee is located in multiple counties Applicable Laws and Rules Note: Information on which county tax is imposed on sales and leases of motor vehicles, boats, recreational vehicles, aircraft, snowmobiles, trailers, semitrailers, all-terrain vehicles, utility vehicles, and off-highway motorcycles is provided in Publication 201, Wisconsin Sales and Use Tax Information, Part 18.D. Sells a motor vehicle, boat, recreational vehicle, or aircraft that will be customarily kept in a county that adopted the county tax or a city that adopted a city tax.Makes taxable sales that are sourced to a city that adopted a city tax, or.Makes taxable sales that are sourced to (i.e., take place in) a county that adopted the county tax,.Regardless of where the retailer is located, a retailer registered to collect Wisconsin sales and use tax must also collect county tax and city tax if the retailer: See Publication 201, Wisconsin Sales and Use Tax Information, Part 7.C for more information on where a sale takes place. The rate chart below provides Wisconsin's state, county, and city sales and use tax rates. Use our Wisconsin State and Local Tax Rate Look-up to find rates that may apply. The 2% city of Milwaukee sales and use tax is effective January 1, 2024.Ĭity tax is imposed on the sales price from retail sales, licenses, leases, or rentals of tangible personal property, certain coins and stamps, certain leased property affixed to realty, certain digital goods, or the selling, licensing, performing, or furnishing of taxable services to a location in the city of Milwaukee. The city of Milwaukee is the only municipality that imposes a city sales and use tax. Exceptions to the county tax treatment and special situations are explained in Publication 201, Wisconsin Sales and Use Tax Information, Part 18.D. Milwaukee County sales and use tax increases from 0.5% to 0.9%, effective January 1, 2024.Ĭounty tax is imposed on the sales price from retail sales, licenses, leases, or rentals of tangible personal property, certain coins and stamps, certain leased property affixed to realty, certain digital goods, or the selling, licensing, performing, or furnishing of taxable services in a county with a county tax. Sixty-eight Wisconsin counties have adopted a 0.5% county tax. The Wisconsin use tax is a 5% tax imposed on the purchase price of tangible personal property, certain coins and stamps, certain leased property affixed to realty, certain digital goods, or taxable services that are used, stored, or consumed within Wisconsin, but upon which a Wisconsin sales or use tax has not previously been paid. The Wisconsin sales tax is a 5% tax imposed on the sales price of retailers who sell, license, lease, or rent tangible personal property, certain coins and stamps, certain leased property affixed to realty, or certain digital goods, or sell, license, perform, or furnish taxable services in Wisconsin.

Note: Nonresidents and part-year residents must prorate the tax based on the ratio of their Wisconsin income to their federal adjusted gross income. Wisconsin individual income tax rates vary from 3.50% to 7.65%, depending upon marital status and income.įor single taxpayers, taxpayers qualified to file as head of household, estates, and trusts with taxable income: overįor married taxpayers filing a joint return with taxable income: overįor married taxpayers filing separate returns with taxable income: over What are the individual income tax rates?.

Income tax bracket 2021