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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Wisconsin, use tax complements the state sales tax and is designed to ensure that the state collects tax on items purchased outside of Wisconsin for use, storage, or consumption within the state when sales tax has not been paid. This prevents an unfair advantage to out-of-state sellers over Wisconsin businesses that are required to collect sales tax. The use tax rate in Wisconsin is the same as the sales tax rate, which is 5% plus any applicable county or stadium taxes. Individuals and businesses are responsible for reporting and paying use tax on taxable items or services when Wisconsin sales tax is not charged at the time of purchase. This often applies to items purchased online, through mail-order catalogs, or in another state where no sales tax was collected. Wisconsin residents are required to report use tax on their state income tax return or through other reporting methods provided by the Wisconsin Department of Revenue.

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Taxes

use tax

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Taxes

use tax

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