Articles Explaining Wisconsin
Streamlined Sales and Use Tax Law Changes

Effective October 1, 2009, a number of changes were made to Wisconsin's sales and use tax laws which affect Wisconsin retailers. These changes were made to conform Wisconsin's sales and use tax laws to the requirements of the Streamlined Sales and Use Tax Agreement. For additional information about some of these changes, click on the links below. Please also note that this list of changes is not all-inclusive.

• Admissions to Amusement, Athletic, Entertainment, or Recreational Events or Places
• Advertising and Promotional Direct Mail - Collecting Sales or Use Tax
• Boats and Trailers: Determining Which County and Stadium Taxes Apply
• "Buy One, Get One Free" and Similar Promotions
• Drop Shipment Sales - Change in Wisconsin Sales and Use Tax Treatment
• Equipment Provided With Operator
• Flags - United States Flags and Wisconsin State Flags
• Gift Baskets That Contain a Combination of Taxable and Nontaxable Products
• Home Beer Brewing Ingredients, Equipment, and Supplies
• How is Use Tax Computed on Items Previously Purchased Using an Exemption Certificate?
• Ice Cream Cakes and Similar Items
• Items Given Away for Free
• Medical-Related Exemptions
• Mobility-Enhancing Equipment - Walk-in Bathtubs
• Non-Motorized Campers Purchased by Nonresidents of Wisconsin
• Online Seminars May Be Subject to Sales Tax
• Products Purchased Prior to October 1, 2009 That No Longer Qualify for Exemption Because of Changes in Definitions - Use Tax Not Due
• Prosthetic Devices - Eyeglasses and Contact Lenses - and their Accessories and Supplies
• Shipments of Tangible Personal Property - Where Do the Sales Take Place?
• Summer Camps

Other Information:

Publication 201, Wisconsin Sales and Use Tax Information, has been updated to include current information about food products; medical exemptions; where a sale takes place (i.e., sourcing); bundled transactions; leases, licenses, and rentals; and other changes resulting from the adoption of Wisconsin's streamlined sales tax laws.

Other publications, such as Publication 220, Grocers, have also been updated for the streamlined sales and use tax law changes.

Link to Streamlined Sales and Use Tax page

Last updated July 8, 2013