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  • Wisconsin County and Stadium Local Taxes

    All businesses registered with the Wisconsin Department of Revenue received a notice (see below) that county and stadium taxes must be remitted beginning October 1st, 2009. Wineries shipping into Wisconsin are subject to this change. For all orders that were taken after October 1st and shipped to Wisconsin residents, wine shippers must remit the appropriate county and stadium taxes.

    When filing the Wisconsin sales and use tax return, form ST-12, Schedule CT should be used to report these additional local taxes. The first sales and use tax return with local taxes is due for monthly filers in November for the month of October. For quarterly and annual filers, the first report with local taxes will come due on January 31st, 2010. Because this new rule became effective on October 1st, annual filers need only to pay the 5% state sales tax rate for the first nine months of the year, but should pay state tax and local tax for the final three months.

    All Registered Retailers Must Collect Sales and Use Taxes for All Wisconsin Counties and Stadium Districts

    Effective October 1, 2009, all retailers that are registered in Wisconsin to collect and remit the 5% Wisconsin state sales and use tax are also required to collect and remit the applicable county and stadium sales and use taxes for any sales that are sourced to a county or stadium district that has adopted the applicable county or stadium sales or use tax. This provision applies regardless of whether the retailer is “engaged in business” in the county or stadium district to which the sale is sourced.(Section 77.73 (3), Wis. Stats., as created by 2009 Wisconsin Act 2 and amended by 2009 Wisconsin Act 28)

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