Sales tax economic nexus threshold in Wisconsin (2026)
The economic nexus threshold for remote sellers in Wisconsin is $100,000 in sales, with no transaction count test. Measured over: previous or current calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | previous or current calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2020-01-01. Facilitator threshold: Collects on all facilitated taxable sales unless the provider itself qualifies for the small seller exception ($100,000 or less in gross sales). |
| Last verified | 2026-10-08 |
| Source | Wisconsin Department of Revenue: Remote Sellers - Wayfair Decision https://www.revenue.wi.gov/Pages/Businesses/remote-sellers.aspx |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
The full 51-row CSV edition is being prepared for sale.