Brackets For Collecting Wisconsin Sales Or Use Tax On Retail Sales
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1
2Wisconsin
5% STATE SALES TAX
5.1% STATE AND BASEBALL
5.5% STATE AND COUNTY
Department of Revenue
STADIUM SALES TAX
SALES TAX
Effective
May 1, 1982
Effective January 1, 1996
Effective April 1, 1986
Brackets For Collecting
Sale
Tax
Sale
Tax
Sale
Tax
Sale
Tax
Sale
Tax
Sale
Tax
Sale
Tax
Sale
Tax
Sale
Tax
Wisconsin Sales or Use
$ .00 -
.09
.00
9.50 - 9.69
.48
19.10 - 19.29
.96
$ .00 -
.09
.00
9.32 - 9.50
.48
18.73 - 18.92
.96
$ .00 -
.09
.00
8.64 - 8.81
.48
17.37 - 17.54
.96
.10 -
.29
.01
9.70 - 9.89
.49
19.30 - 19.49
.97
.10 -
.29
.01
9.51 - 9.70
.49
18.93 - 19.11
.97
.10 -
.27
.01
8.82 - 8.99
.49
17.55 - 17.72
.97
Tax on Retail Sales
.30 -
.49
.02
9.90 - 10.09
.50
19.50 - 19.69
.98
.30 -
.49
.02
9.71 - 9.90
.50
19.12 - 19.31
.98
.28 -
.45
.02
9.00 - 9.18
.50
17.73 - 17.90
.98
.50 -
.69
.03
10.10 - 10.29
.51
19.70 - 19.89
.99
.50 -
.68
.03
9.91 - 10.09
.51
19.32 - 19.50
.99
.46 -
.63
.03
9.19 - 9.36
.51
17.91 - 18.09
.99
.70 -
.89
.04
10.30 - 10.49
.52
19.90 - 20.09 1.00
.69 -
.88
.04
10.10 - 10.29
.52
19.51 - 19.70 1.00
.64 -
.81
.04
9.37 - 9.54
.52
18.10 - 18.27 1.00
Publication 229 (8-13)
.90 - 1.09
.05
10.50 - 10.69
.53
20.10 - 20.29 1.01
.89 - 1.07
.05
10.30 - 10.49
.53
19.71 - 19.90 1.01
.82 -
.99
.05
9.55 - 9.72
.53
18.28 - 18.45 1.01
1.10 - 1.29
.06
10.70 - 10.89
.54
20.30 - 20.49 1.02
1.08 - 1.27
.06
10.50 - 10.68
.54
19.91 - 20.09 1.02
1.00 - 1.18
.06
9.73 - 9.90
.54
18.46 - 18.63 1.02
1.30 - 1.49
.07
10.90 - 11.09
.55
20.50 - 20.69 1.03
1.28 - 1.47
.07
10.69 - 10.88
.55
20.10 - 20.29 1.03
1.19 - 1.36
.07
9.91 - 10.09
.55
18.64 - 18.81 1.03
Collecting Tax From Your Customers: Wisconsin
1.50 - 1.69
.08
11.10 - 11.29
.56
20.70 - 20.89 1.04
1.48 - 1.66
.08
10.89 - 11.07
.56
20.30 - 20.49 1.04
1.37 - 1.54
.08
10.10 - 10.27
.56
18.82 - 18.99 1.04
sales tax is imposed on the retailer’s sale. Wisconsin
1.70 - 1.89
.09
11.30 - 11.49
.57
20.90 - 21.09 1.05
1.67 - 1.86
.09
11.08 - 11.27
.57
20.50 - 20.68 1.05
1.55 - 1.72
.09
10.28 - 10.45
.57
19.00 - 19.18 1.05
1.90 - 2.09
.10
11.50 - 11.69
.58
21.10 - 21.29 1.06
1.87 - 2.05
.10
11.28 - 11.47
.58
20.69 - 20.88 1.06
1.73 - 1.90
.10
10.46 - 10.63
.58
19.19 - 19.36 1.06
law does, however, allow the retailer to pass the tax
2.10 - 2.29
.11
11.70 - 11.89
.59
21.30 - 21.49 1.07
2.06 - 2.25
.11
11.48 - 11.66
.59
20.89 - 21.07 1.07
1.91 - 2.09
.11
10.64 - 10.81
.59
19.37 - 19.54 1.07
along to the consumer (buyer). To separately state the
2.30 - 2.49
.12
11.90 - 12.09
.60
21.50 - 21.69 1.08
2.26 - 2.45
.12
11.67 - 11.86
.60
21.08 - 21.27 1.08
2.10 - 2.27
.12
10.82 - 10.99
.60
19.55 - 19.72 1.08
tax and pass the tax on to your customers, you may
2.50 - 2.69
.13
12.10 - 12.29
.61
21.70 - 21.89 1.09
2.46 - 2.64
.13
11.87 - 12.05
.61
21.28 - 21.47 1.09
2.28 - 2.45
.13
11.00 - 11.18
.61
19.73 - 19.90 1.09
use a straight mathematical computation.
2.70 - 2.89
.14
12.30 - 12.49
.62
21.90 - 22.09 1.10
2.65 - 2.84
.14
12.06 - 12.25
.62
21.48 - 21.66 1.10
2.46 - 2.63
.14
11.19 - 11.36
.62
19.91 - 20.09 1.10
2.90 - 3.09
.15
12.50 - 12.69
.63
22.10 - 22.29 1.11
2.85 - 3.03
.15
12.26 - 12.45
.63
21.67 - 21.86 1.11
2.64 - 2.81
.15
11.37 - 11.54
.63
20.10 - 20.27 1.11
The bracket system used in the following charts
3.10 - 3.29
.16
12.70 - 12.89
.64
22.30 - 22.49 1.12
3.04 - 3.23
.16
12.46 - 12.64
.64
21.87 - 22.05 1.12
2.82 - 2.99
.16
11.55 - 11.72
.64
20.28 - 20.45 1.12
represents a straight mathematical computation and
3.30 - 3.49
.17
12.90 - 13.09
.65
22.50 - 22.69 1.13
3.24 - 3.43
.17
12.65 - 12.84
.65
22.06 - 22.25 1.13
3.00 - 3.18
.17
11.73 - 11.90
.65
20.46 - 20.63 1.13
may be used in computing the amount of the tax which
3.50 - 3.69
.18
13.10 - 13.29
.66
22.70 - 22.89 1.14
3.44 - 3.62
.18
12.85 - 13.03
.66
22.26 - 22.45 1.14
3.19 - 3.36
.18
11.91 - 12.09
.66
20.64 - 20.81 1.14
may be collected from your customer. However, the
3.70 - 3.89
.19
13.30 - 13.49
.67
22.90 - 23.09 1.15
3.63 - 3.82
.19
13.04 - 13.23
.67
22.46 - 22.64 1.15
3.37 - 3.54
.19
12.10 - 12.27
.67
20.82 - 20.99 1.15
sales tax payable by you to the Department of Revenue
3.90 - 4.09
.20
13.50 - 13.69
.68
23.10 - 23.29 1.16
3.83 - 4.01
.20
13.24 - 13.43
.68
22.65 - 22.84 1.16
3.55 - 3.72
.20
12.28 - 12.45
.68
21.00 - 21.18 1.16
4.10 - 4.29
.21
13.70 - 13.89
.69
23.30 - 23.49 1.17
4.02 - 4.21
.21
13.44 - 13.62
.69
22.85 - 23.03 1.17
3.73 - 3.90
.21
12.46 - 12.63
.69
21.19 - 21.36 1.17
is based on your total taxable sales multiplied by the
4.30 - 4.49
.22
13.90 - 14.09
.70
23.50 - 23.69 1.18
4.22 - 4.41
.22
13.63 - 13.82
.70
23.04 - 23.23 1.18
3.91 - 4.09
.22
12.64 - 12.81
.70
21.37 - 21.54 1.18
tax rate, regardless of the amount of tax collected from
4.50 - 4.69
.23
14.10 - 14.29
.71
23.70 - 23.89 1.19
4.42 - 4.60
.23
13.83 - 14.01
.71
23.24 - 23.43 1.19
4.10 - 4.27
.23
12.82 - 12.99
.71
21.55 - 21.72 1.19
customers by using the “bracket system.”
4.70 - 4.89
.24
14.30 - 14.49
.72
23.90 - 24.09 1.20
4.61 - 4.80
.24
14.02 - 14.21
.72
23.44 - 23.62 1.20
4.28 - 4.45
.24
13.00 - 13.18
.72
21.73 - 21.90 1.20
4.90 - 5.09
.25
14.50 - 14.69
.73
24.10 - 24.29 1.21
4.81 - 4.99
.25
14.22 - 14.41
.73
23.63 - 23.82 1.21
4.46 - 4.63
.25
13.19 - 13.36
.73
21.91 - 22.09 1.21
Straight Mathematical Computation
5.10 - 5.29
.26
14.70 - 14.89
.74
24.30 - 24.49 1.22
5.00 - 5.19
.26
14.42 - 14.60
.74
23.83 - 24.01 1.22
4.64 - 4.81
.26
13.37 - 13.54
.74
22.10 - 22.27 1.22
If you do not use the bracket system, you should
5.30 - 5.49
.27
14.90 - 15.09
.75
24.50 - 24.69 1.23
5.20 - 5.39
.27
14.61 - 14.80
.75
24.02 - 24.21 1.23
4.82 - 4.99
.27
13.55 - 13.72
.75
22.28 - 22.45 1.23
determine the tax due on a transaction either by
5.50 - 5.69
.28
15.10 - 15.29
.76
24.70 - 24.89 1.24
5.40 - 5.58
.28
14.81 - 14.99
.76
24.22 - 24.41 1.24
5.00 - 5.18
.28
13.73 - 13.90
.76
22.46 - 22.63 1.24
5.70 - 5.89
.29
15.30 - 15.49
.77
24.90 - 25.09 1.25
5.59 - 5.78
.29
15.00 - 15.19
.77
24.42 - 24.60 1.25
5.19 - 5.36
.29
13.91 - 14.09
.77
22.64 - 22.81 1.25
multiplying the applicable tax rate by the sales price
5.90 - 6.09
.30
15.50 - 15.69
.78
25.10 - 25.29 1.26
5.79 - 5.98
.30
15.20 - 15.39
.78
24.61 - 24.80 1.26
5.37 - 5.54
.30
14.10 - 14.27
.78
22.82 - 22.99 1.26
of each taxable item individually or by multiplying the
6.10 - 6.29
.31
15.70 - 15.89
.79
25.30 - 25.49 1.27
5.99 - 6.17
.31
15.40 - 15.58
.79
24.81 - 24.99 1.27
5.55 - 5.72
.31
14.28 - 14.45
.79
23.00 - 23.18 1.27
applicable tax rate by the aggregate sales price of
all taxable items sold in a single transaction. The tax
6.30 - 6.49
.32
15.90 - 16.09
.80
25.50 - 25.69 1.28
6.18 - 6.37
.32
15.59 - 15.78
.80
25.00 - 25.19 1.28
5.73 - 5.90
.32
14.46 - 14.63
.80
23.19 - 23.36 1.28
collectible from the customer should be rounded to the
6.50 - 6.69
.33
16.10 - 16.29
.81
25.70 - 25.89 1.29
6.38 - 6.56
.33
15.79 - 15.98
.81
25.20 - 25.39 1.29
5.91 - 6.09
.33
14.64 - 14.81
.81
23.37 - 23.54 1.29
6.70 - 6.89
.34
16.30 - 16.49
.82
25.90 - 26.09 1.30
6.57 - 6.76
.34
15.99 - 16.17
.82
25.40 - 25.58 1.30
6.10 - 6.27
.34
14.82 - 14.99
.82
23.55 - 23.72 1.30
nearest cent as follows:
6.90 - 7.09
.35
16.50 - 16.69
.83
26.10 - 26.29 1.31
6.77 - 6.96
.35
16.18 - 16.37
.83
25.59 - 25.78 1.31
6.28 - 6.45
.35
15.00 - 15.18
.83
23.73 - 23.90 1.31
• For amounts less than $0.005, the amount should
7.10 - 7.29
.36
16.70 - 16.89
.84
26.30 - 26.49 1.32
6.97 - 7.15
.36
16.38 - 16.56
.84
25.79 - 25.98 1.32
6.46 - 6.63
.36
15.19 - 15.36
.84
23.91 - 24.09 1.32
7.30 - 7.49
.37
16.90 - 17.09
.85
26.50 - 26.69 1.33
7.16 - 7.35
.37
16.57 - 16.76
.85
25.99 - 26.17 1.33
6.64 - 6.81
.37
15.37 - 15.54
.85
24.10 - 24.27 1.33
be rounded down to the next lowest penny.
7.50 - 7.69
.38
17.10 - 17.29
.86
26.70 - 26.89 1.34
7.36 - 7.54
.38
16.77 - 16.96
.86
26.18 - 26.37 1.34
6.82 - 6.99
.38
15.55 - 15.72
.86
24.28 - 24.45 1.34
• For amounts equal to or greater than $0.005, the
7.70 - 7.89
.39
17.30 - 17.49
.87
26.90 - 27.09 1.35
7.55 - 7.74
.39
16.97 - 17.15
.87
26.38 - 26.56 1.35
7.00 - 7.18
.39
15.73 - 15.90
.87
24.46 - 24.63 1.35
amount should be rounded up to the next highest
7.90 - 8.09
.40
17.50 - 17.69
.88
27.10 - 27.29 1.36
7.75 - 7.94
.40
17.16 - 17.35
.88
26.57 - 26.76 1.36
7.19 - 7.36
.40
15.91 - 16.09
.88
24.64 - 24.81 1.36
penny.
8.10 - 8.29
.41
17.70 - 17.89
.89
27.30 - 27.49 1.37
7.95 - 8.13
.41
17.36 - 17.54
.89
26.77 - 26.96 1.37
7.37 - 7.54
.41
16.10 - 16.27
.89
24.82 - 24.99 1.37
8.30 - 8.49
.42
17.90 - 18.09
.90
27.50 - 27.69 1.38
8.14 - 8.33
.42
17.55 - 17.74
.90
26.97 - 27.15 1.38
7.55 - 7.72
.42
16.28 - 16.45
.90
25.00 - 25.18 1.38
Q u e s t i o n s
:
I f y o u h a v e a n y q u e s t i o n s ,
8.50 - 8.69
.43
18.10 - 18.29
.91
27.70 - 27.89 1.39
8.34 - 8.52
.43
17.75 - 17.94
.91
27.16 - 27.35 1.39
7.73 - 7.90
.43
16.46 - 16.63
.91
25.19 - 25.36 1.39
8.70 - 8.89
.44
18.30 - 18.49
.92
27.90 - 28.09 1.40
8.53 - 8.72
.44
17.95 - 18.13
.92
27.36 - 27.54 1.40
7.91 - 8.09
.44
16.64 - 16.81
.92
25.37 - 25.54 1.40
visit the Department of Revenue’s website at
8.90 - 9.09
.45
18.50 - 18.69
.93
28.10 - 28.29 1.41
8.73 - 8.92
.45
18.14 - 18.33
.93
27.55 - 27.74 1.41
8.10 - 8.27
.45
16.82 - 16.99
.93
25.55 - 25.72 1.41
To contact the department,
9.10 - 9.29
.46
18.70 - 18.89
.94
28.30 - 28.49 1.42
8.93 - 9.11
.46
18.34 - 18.52
.94
27.75 - 27.94 1.42
8.28 - 8.45
.46
17.00 - 17.18
.94
25.73 - 25.90 1.42
write to the Wisconsin Department of Revenue at Mail
9.30 - 9.49
.47
18.90 - 19.09
.95
28.50 - 28.69 1.43
9.12 - 9.31
.47
18.53 - 18.72
.95
27.95 - 28.13 1.43
8.46 - 8.63
.47
17.19 - 17.36
.95
25.91 - 26.09 1.43
Stop 5-77, PO Box 8949, Madison WI 53708-8949;
The state tax equals 5¢ for each dollar of sales, plus the
The state and baseball stadium tax equals 51¢ for each
The state and county tax equals 11¢ for each $2 of sales,
telephone (608) 266-2776; fax (608) 267-1030; or
tax shown above for the fractional part of a dollar.
$10 of sales, plus the tax shown above for the fractional
plus the tax shown above for the fractional part of $2.
email DORSalesandUse@wisconsin.gov.
part of $10.
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