Wisconsin Sales Tax by County: 2026 Rates for All 72 Counties
Wisconsin Sales Tax by County: 2026 Rates for All 72 Counties
Wisconsin charges a 5% state sales tax, and most counties add a local rate on top. Two counties add no county tax, one county adds 0.9%, and the rest add 0.5%. Because county rates are local, the rate you charge depends on where the buyer receives the product, not where your business is located. This guide lists the county rates, explains the Milwaukee stack and the resort area tax, and shows you how to confirm a rate before it goes on an invoice.
This guide is informational only and is not legal or tax advice. Rates change, and the Wisconsin Department of Revenue (DOR) is the authority on what you must collect. If you sell across state lines, use a marketplace, or have high sales volume, talk with a qualified CPA or tax attorney before you rely on any figure here.
How Wisconsin County Sales Tax Works
The Wisconsin state sales and use tax rate is 5%. Counties may add a local rate on top of it. Using DOR's county rate table, Form S-203 (rev. 1-25), the 2026 county picture breaks into three groups:
- Most counties: 0.5% county tax, for a combined state and county rate of 5.5%.
- Milwaukee County: 0.9% county tax, for a combined rate of 5.9% before city and other local taxes. The extra 0.4% took effect January 1, 2024.
- Waukesha and Winnebago counties: no county tax, so only the 5% state rate applies.
Counties did not all adopt their rates on the same date. Manitowoc County's adoption date is January 1, 2025, and Racine County's is April 1, 2025, which are among the most recent in the S-203 table. S-203 gives the adoption date for each county, so check it when you need to know which rate applied to a sale made in a given period.
The 2026 County Rate Table
Because most counties share the 0.5% rate, the useful table is the one that lists the counties that differ from it. Any county not shown in the table below is at 0.5%.
| County | County rate | Combined state and county rate | Notes |
|---|---|---|---|
| Milwaukee | 0.9% | 5.9% | Extra 0.4% effective January 1, 2024. The City of Milwaukee adds a further local layer (see below). |
| Waukesha | 0% | 5% | No county sales tax |
| Winnebago | 0% | 5% | No county sales tax |
Racine, Polk, Pierce, Wood and Douglas County Sales Tax
These five counties come up most often in searches for county sales tax. Each one is in the common 0.5% group, so each has a combined state and county rate of 5.5%.
- Racine County: 0.5% county tax, combined rate 5.5%. Racine's adoption date is April 1, 2025.
- Polk County: 0.5% county tax, combined rate 5.5%.
- Pierce County: 0.5% county tax, combined rate 5.5%.
- Wood County: 0.5% county tax, combined rate 5.5%.
- Douglas County: 0.5% county tax, combined rate 5.5%.
S-203 lists the adoption dates for these counties as April 1, 1988 for Polk and Pierce, January 1, 2004 for Wood, and April 1, 1991 for Douglas.
All Other Counties at 0.5%
The following counties levy 0.5% for a combined rate of 5.5%: Adams, Ashland, Barron, Bayfield, Brown, Buffalo, Burnett, Calumet, Chippewa, Clark, Columbia, Crawford, Dane, Dodge, Door, Douglas, Dunn, Eau Claire, Florence, Fond du Lac, Forest, Grant, Green, Green Lake, Iowa, Iron, Jackson, Jefferson, Juneau, Kenosha, Kewaunee, La Crosse, Lafayette, Langlade, Lincoln, Manitowoc, Marathon, Marinette, Marquette, Menominee, Monroe, Oconto, Oneida, Outagamie, Ozaukee, Pepin, Pierce, Polk, Portage, Price, Racine, Richland, Rock, Rusk, St. Croix, Sauk, Sawyer, Shawano, Sheboygan, Taylor, Trempealeau, Vernon, Vilas, Walworth, Washburn, Washington, Waupaca, Waushara and Wood.
The Milwaukee Stack
Sales within the City of Milwaukee stack three layers: the 5% state rate, the 0.9% Milwaukee County rate, and a 2% city tax. The combined rate is 7.9%. The city layer is what separates a Milwaukee city sale from the 5.9% county figure in the table above. A sale in the rest of Milwaukee County carries only the state and county layers.
Premier Resort Area Tax
A premier resort area tax applies on top of the state and county tax in eight Wisconsin municipalities. It is not a county rate, so it does not appear in the county table. Being a tourist area does not by itself trigger it. Confirm with DOR which eight municipalities are covered, and check the buyer's delivery location against that list before you add the tax.
Stadium District Taxes Have Ended
Stadium district taxes are no longer collected. If a price setting, invoice template or point-of-sale profile still adds one, remove it, then confirm your current setup with DOR.
Sourcing Rule for Deliveries
For deliveries, Wisconsin sources the sale to the destination. The tax follows the place where the buyer receives the product, so your business address does not decide the rate. If you ship from a warehouse in Waukesha County to a customer in Dane County, the Dane County rate applies to that sale. Your checkout or invoicing system needs the delivery address so it can select the correct county and city.
Common Mistakes With County Rates
- Using your own address. Your location does not set the rate for a delivered sale. The buyer's delivery location does.
- Charging 5.9% across Milwaukee County. The 5.9% figure is the county figure. The city layer applies only within the City of Milwaukee.
- Charging county tax in Waukesha or Winnebago. Those counties add no county tax, so the rate is 5%.
- Keeping a stadium district tax on. Those taxes have ended.
- Adding resort tax everywhere. It applies only in the eight listed municipalities.
How to Confirm a Rate Before You Charge It
Rates can change, so check these sources before you set up or update a sales tax table:
- DOR's county rate table (Form S-203, rev. 1-25). This is the source for every county rate and adoption date. Start from the Department of Revenue's business page at revenue.wi.gov.
- DOR's sales tax rate chart. The rates in this guide come from S-203 (rev. 1-25). Check the rate chart for any change since 2025 before you rely on them.
- Your seller's permit records. Keep your permit current so your reporting matches the rates you charged.
Registering to Collect Sales Tax
Wisconsin issues no general statewide business license, but any seller of taxable products or services must hold a seller's permit. You get one through DOR's Business Tax Registration system at tap.revenue.wi.gov/BTR. The initial permit costs $20 for a two-year period, and each renewal costs $10 for the following two years.
If you are also forming an LLC or corporation, the Wisconsin One Stop Business Portal registers the business with the Department of Financial Institutions (DFI), DOR and the Department of Workforce Development in one pass. Business entities are filed with DFI, not the Secretary of State.
Other Licenses Are Activity-Specific
A seller's permit does not authorize a regulated activity. Some occupations are licensed by the Department of Safety and Professional Services (DSPS). Food and agricultural activities may involve the Department of Agriculture, Trade and Consumer Protection (DATCP) or a local health department acting as DATCP's agent. Alcohol sales and certain listed activities are handled by municipal clerks. Cities and counties may also add their own licensing and zoning requirements, so check with the municipality where you will operate.
Next Steps
- Identify the delivery county and city for each type of sale you make.
- Confirm each county's rate in S-203 and check DOR's rate chart for changes after 2025.
- Check whether the delivery municipality is one of the eight resort area municipalities.
- Register for a seller's permit before you collect tax.
- Set your checkout or invoicing system to calculate tax from the delivery address.
This content is informational and is not legal or tax advice. County rates, adoption dates and local layers can change. For a business with multiple locations, out-of-state buyers, marketplace sales or audit exposure, consult a qualified CPA or tax attorney.