In the state of Wisconsin, the transactions of taxable goods and services can be subject to 4 different types of sales taxes. The first is the 5% Wisconsin state sales tax, then 1/2% county tax is added, the 1/4% Milwaukee Exposition District food and beverage tax being the third and lastly the 1/10% stadium tax, the effective sales tax being the addition of all these four types of taxes.
The medicines prescribed by the licensed physician in Wisconsin and most of the non-prepared food items are exempted from sales taxation. However over-the-counter drugs, prepared foods, cold drinks etc are taxable in Wisconsin. Interestingly unlike other states of the USA, the sales of motor vehicles, snowmobiles, boats, trailers, semi-trailers, mobile homes of 45 feet or less in length, aircrafts and all - terrain vehicles are subject to the county use tax rather than the sales tax.
Wisconsin Department of Revenue assesses and collects the sales tax from the seller and businesses of the state. All the businesses need to have sales tax license issued by the Wisconsin Department of Revenue in order to trade in the taxable goods and services in the state. The people can apply for the online business registration in Wisconsin through the official website of the department.
The goods and services that are provided to the unincorporated agencies and instrumentalities of the US, other universities of Wisconsin units, other State of Wisconsin agencies, public schools and municipalities are exempt from the sales tax in Wisconsin. If a purchaser gives the Certificate of Exempt Status to the seller, then the purchase is exempted from taxation. The items that are sold only for the outside use of the state and the subscripted magazines and newspapers are also free from taxation in Wisconsin. The services that are exempted from tax are - the educational services for which tuition is received, transportation of people, services of the personal nature, catering services and coin-operated laundry machines.
