Wisconsin Publishes Emergency Rule Related to Taxing Out-of-State Retailers

Alex Samuel
October 8, 2018

The Wisconsin Department of Revenue has published an emergency rule describing the details of Wisconsin’s new sales and use tax on out-of-state retailers. Beginning October 1, 2018, Wisconsin requires out-of-state retailers with no physical presence in Wisconsin to collect and remit Wisconsin sales or use tax on sales of taxable products and services into the state if they have annual gross sales that exceed $100,000 or annual separate transactions of 200 or more. The annual amounts include both taxable and nontaxable sales. Retailers that are required to register to collect, report, and remit Wisconsin state sales or use taxes are also required to collect, report, and remit the applicable county and stadium district sales or use taxes.

Details of the published emergency rule for Wisconsin

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Alex Samuel

Alex Samuel is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Alex focuses on enterprise sales tax issues arising in various domestic and international jurisdictions. Prior to Sovos, Alex worked as an attorney at New Hampshire Legal Assistance. Alex is a member of the New Hampshire and Massachusetts Bars, earned his B.S. from the University of Minnesota and his J.D./LL.M from the University of New Hampshire School of Law.
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