Is There a Wisconsin Sales Tax Nexus?

Alexander Dunn
January 5, 2021

Almost every state has updated its sales tax nexus requirements following the South Dakota v. Wayfair, Inc. decision. Wisconsin followed suit with the majority of the country and adopted legislation that was in line with the details of the Wayfair decision. We have outlined the key points to the Wisconsin sales tax nexus below.

Enforcement date:
October 1, 2018.

Sales/transactions threshold:
$100,000 or 200 transactions.

Measurement period:
Threshold applies to the previous or current calendar year.

Included transactions/sales:
Retail sales of tangible personal property delivered into the state.

When You Need to Register Once You Exceed the Threshold:
Next transaction.

Summary: According to state law, remote sellers must collect Wisconsin sales tax if their annual sales into the state are more than $100,000 or 200 or more separate transactions. Additionally, marketplace facilitators are required to collect Wisconsin sales tax if their annual sales they made on behalf of a third party exceed $100,000 or if they have facilitated 200 or more separate transactions in the state.

In line with the Wayfair decision, there is a small business exception that was put into effect on December 18, 2018. However, the small seller exception does not apply to sellers with a physical presence in Wisconsin, according to the Wisconsin Department of Revenue.

Remote sellers and marketplace facilitators must ensure that they are up to date on all regulations related to collecting and remitting sales tax. Working with the right partner can help streamline this process.

Wisconsin Sales Tax Resources: For more information on the Wisconsin sales tax nexus, reach out to our team. Be sure to also check out our interactive sales tax nexus map for the latest updates on every state.

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