Wisconsin sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 5% |
| Local rates | Average 0.72%, highest 2.90% |
| Average combined rate | 5.72% |
| Groceries | ExemptFood and food ingredients are exempt. Candy, soft drinks, dietary supplements and prepared food are taxable. |
| Prescription drugs | ExemptPrescription drugs are exempt from Wisconsin sales tax. |
| Clothing | TaxedClothing is taxed at the full combined rate. Wisconsin has no sales tax holiday. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Wisconsin DOR state and local sales tax rate lookup.
Worked examples
A $900 laptop in the City of Milwaukee (7.9%)
| Rate | 5% state + 2.9% local = 7.9% |
|---|---|
| Price before tax | $900.00 |
| Sales tax | $71.10 |
| Total | $971.10 |
Working: $900.00 × 7.9% = $71.10. The local part is 0.9% Milwaukee County plus the 2% city tax. Outside the city, the rate in Milwaukee County drops to 5.9%.
Working back from a $52.75 receipt in a 5.5% county
| Rate | 5% state + 0.5% local = 5.5% |
|---|---|
| Price before tax | $50.00 |
| Sales tax | $2.75 |
| Total | $52.75 |
Working back: $52.75 ÷ 1.055 = $50.00, so the tax was $2.75. Most counties add 0.5%, so divide by 1.055. In a premier resort area, add the resort tax if the seller charges it.
County, Milwaukee and resort taxes
The Wisconsin Department of Revenue lists a 0.5% county tax in most counties. Milwaukee County charges 0.9%, and since 1 January 2024 the City of Milwaukee charges an extra 2%, giving 7.9% in the city. Some tourist communities levy a premier resort area tax on certain sellers: 0.5% in places such as Sturgeon Bay and Minocqua (both new on 1 July 2026), Ephraim, Sister Bay, Rhinelander, Eagle River and Bayfield, and 1.25% in Wisconsin Dells and Lake Delton. The Department's rate lookup returns the right rate for an address.
What is exempt
Wisconsin exempts food and food ingredients bought to prepare at home, but candy, soft drinks, dietary supplements and prepared food, including restaurant meals and hot deli food, are taxable. Prescription drugs are exempt. Clothing and shoes are taxed at the full combined rate, and Wisconsin does not hold a sales tax holiday. Out-of-state purchases that were not taxed are subject to Wisconsin use tax at the same rate.
Wisconsin vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Wisconsin | 5% | 5.72% | Exempt |
| Minnesota | 6.875% | 8.14% | Exempt |
| Iowa | 6% | 6.94% | Exempt |
| Illinois | 6.25% | 8.98% | No state tax; local 1% may apply |
| Michigan | 6% | 6.00% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.