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.