As part of the Wisconsin Department of Revenue’s
(DOR) efforts to become more efficient, DOR
has notified businesses of their requirement to
electronically file their sales and use tax returns.
Businesses have a number of e‑file and e‑pay options
at revenue.wi.gov (i.e., My Tax Account, TeleFile, e‑file
transmission). Payments may be made through ACH
Debit, ACH Credit or by credit card.
Instructions for Wisconsin Sales and Use Tax Return, Form ST-12,
and County Sales and Use Tax Schedule, Schedule CT
This return and schedule are for reporting (or amending
previously filed) state, county, and city sales and use taxes.
This return must be filed when due, even if you have no tax
to report or pay.
If you are engaged in business at more than one location, you
must file one consolidated sales and use tax return. Include
information and totals of all your business locations on this return.
Before filing, read the latest “Wisconsin Tax Bulletin” on our
website. This quarterly newsletter contains information that
could affect the filing of your return. To receive email alerts
of important sales and use tax information, subscribe to DOR
E‑News at revenue.wi.gov/Pages/HTML/lists.aspx.
Steps to Filing Your Return
1. Verify that the tax account number, name, address, and
reporting period are correct. Notify the department of changes
to your name or mailing address. If your business operates
at more than one location, specify which location(s) had an
ownership, name, or address change.
If you do not have a tax account number from the Wisconsin
Department of Revenue, complete the online business tax
registration at tap.revenue.wi.gov/btr or Form
BTR‑101
.
2. Enter the requested informa tion and amounts on your sales
and use tax return.
3. Submit the return to the department. Include your tax account
number on all correspondence and payments.
4. Keep a copy of your return for at least four years.
Do not take credit for previous overpayments on this return, except
for subtractions allowable on lines 2 and 4. Amend the period the
tax was originally reported in for all other overpayments.
Amended Returns – See page 5 of instructions.
Closing Your Account – Your return and payment are due within
30 days of closing your business or cancelling your permit.
Any Questions? Contact any DOR office, write to Wisconsin
Department of Revenue, PO Box 8949, Madison WI 53708‑
8949, call (608) 266‑2776, fax (608) 267‑1030, email
DORSalesandUs[email protected]v, or visit our website.
General Instructions
S‑114 (R. 1‑24)
Step-by-Step Instructions
Note: Persons holding a consumer’s use tax certificate should
begin filling in their return with line 17. All others should begin
filling in their return with line 1.
Step A Sales Tax – State
Line 1. Total Sales: Enter the total amount of all cash, credit,
and conditional sales, including all sales tax charged. Include
(a) sales, licenses, leases, and rentals of taxable and exempt
tangible personal property, digital goods, and services, and (b)
transportation charges collected from customers. Do not reduce
the amount on this line for sales returns and allowances.
IMPORTANT: You must use the accrual method of accounting
to report your sales, unless DOR (a) determines this method
causes undue hardship, and (b) gives you written permission to
use another method.
Line 2. Sales for which you received exemption certificates:
Enter sales that are exempt from tax because you accepted an
exemption certificate. Examples include:
• Sales for resale
• Sales of certain machines to farmers
• Sales of certain machinery to manufacturers
• Sales to federal and Wisconsin governmental units
• Certain sales to holders of a Wisconsin direct pay permit
Include sales reported as taxable on a previously filed return
when you receive a valid exemption certificate after the sale. The
deduction is claimed on the return for the period in which you
receive the exemption certificate. You may claim the deduction
only if all of the following apply:
• You paid the tax to DOR.
• You have returned to the buyer, in cash or credit, all tax
previously paid by the buyer.
• The sales tax return on which you will claim the deduction is in
the same taxable year (for income or franchise tax purposes)
in which you previously reported the sale and paid the tax.
Line 3. Sales of exempt property and services: Enter the
total amount of sales of exempt property and services that do
not require exemption certificates. Examples include:
• Sales where you furnished services outside Wisconsin,
transferred property to customers outside Wisconsin, or
turned property over to a shipping company for delivery out‑
side Wisconsin.
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• Sales of real property, newspapers, prescription drugs,
corrective eyeglasses, caskets, crutches, wheelchairs,
hearing aids, artificial teeth, and charges for certain
professional services such as legal, accounting, or medical
services, and lottery ticket sales.
• Sales of food and food ingredients for human consumption.
Do not include alcoholic beverages, tobacco products, candy,
soft drinks, dietary supplements, and prepared foods.
• 35% of the selling price of certain new manufactured homes.
• Sales of motor fuel (gas and clear diesel), alternate fuel, or
general aviation fuel subject to the Wisconsin motor vehicle
fuel tax.
Line 4. Sales returns, allowances, and bad debts: Enter the
total amount of the following:
• Trade‑in allowances and cash discounts on taxable sales.
• Refunds or credits for returned merchandise, if the sale of such
merchandise was reported as a taxable sale on a prior return
or on this return, and the tax was refunded to the purchaser.
• Bad debts on taxable sales, charged off for income tax or
franchise tax purposes, if the sales were reported as taxable
sales on a prior return or on this return, and if your sales are
reported on the accrual basis. Note: If a marketplace provider
collects and remits Wisconsin sales or use tax on behalf of
a marketplace seller, the marketplace provider is allowed to
claim a bad debt deduction on the sales transaction if either the
marketplace provider or marketplace seller is eligible to claim
a deduction under section 166 of the Internal Revenue Code
for the worthless amount of the transaction. A marketplace
seller cannot claim a bad debt deduction for the same sales
transaction.
Line 5. Other: Enter the total amount of any other allowable
subtractions. Examples include:
• State and county sales tax charged to customers which is
included in line 1, but only if you inform your customers that
you charged sales tax. (For example, you separately list the
sales tax on the receipts you give to your customers.) This
information should be obtained from your records, not by
multiplying the amount on line 1 by the tax rate.
• Wisconsin tax‑paid purchases resold as taxable sales. (For
example, Company A buys materials, paying Wisconsin sales
tax. Before making any use of the materials, Company A
makes a taxable sale of the materials. Company A must in‑
clude this sale on line 1 “Total sales,” but it may subtract its
purchase price of the materials, less tax, on line 5.) Note: Do
not take credit for tax‑paid purchases resold as nontaxable
sales on this line. You must request a refund from your supplier
or file a Buyer’s Claim for Refund.
• Sales through a marketplace provider
• Bingo gross receipts tax
• Local exposition taxes (room, food and beverage, rental car)
and premier resort area taxes
• Rental vehicle fee
• Police and fire protection fee
• Low income assistance fee
• Land line 911 charge
• State USF fee
Step B Sales Tax – County and Stadium
Your sales of tangible personal property, digital goods, and services
that are subject to the 5% state sales or use tax are also subject
to the following sales and use taxes if the sale is sourced/made
to a location in which the county imposes a county tax and/or the
city imposes a city tax:
• 0.5% county (not including Milwaukee County)
• 0.9% Milwaukee County only
• 2.0% city of Milwaukee only
If sales of property and services are exempt from the 5% state tax,
they are also exempt from the county and city tax. See our website
for additional rate information:
• Sales Tax Rate Chart
• Wisconsin State and Local Sales Tax Rate Lookup – by address
Lines 9 through 11: For the period covered by your sales and
use tax return:
• Complete Schedule CT on pages 3 and 4. Report taxable
sales to locations in the counties listed in the schedule. Enter
total from Schedule CT, column 1 on line 9a. Multiply that
amount by .005 and enter the result on 9b.
• Report taxable sales to locations in Milwaukee County on line
10 as applicable. Multiply that amount by the appropriate tax
rate and enter the result.
• Report taxable sales to locations in the city of Milwaukee on
line 11a. Multiply that amount by 2% (.02) and enter the result
on line 11b.
Line 12. Baseball stadium district taxable sales: Important!
For sales made after March 31, 2020, do not report baseball
stadium tax. Enter the portion of your sales subject to state
sales tax (line 7) that occurred in Milwaukee, Ozaukee, Racine,
Washington, or Waukesha counties prior to April 1, 2020, on
line 15a. Multiply that amount by 0.1% (.001) and enter the result
on line 12b.
Note: For periods beginning after March 31, 2020, use this
line only when amounts on lines 2 and 4 result in a refund
of baseball stadium tax previously reported and paid on
sales prior to April 1, 2020.
Step C Sales Tax Before Discount
Line 13. Total sales tax: Add the tax amounts from lines 8, 9b,
10b, 10d, 11b, and 12b. Enter the total on line 13.
Step D Discount and Net Sales Tax
Line 14. Total sales tax: Fill in the amount from line 13.
Line 15. Discount:
For taxes payable on or after October 1, 2023, the retailer’s
discount is computed as follows:
• If line 14 is $0 to $10, the discount is the amount on line 14.
• If the amount on line 14 is $10 to $1,333, the discount is $10.
• If the amount on line 14 is greater than $1,333, the discount is
the amount on line 14 times .0075, but not exceeding $8,000.
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For taxes payable on or prior to September 30, 2023, the re‑
tailer’s discount is computed as follows:
• If line 14 is $0 to $10, the discount is the amount on line 14.
• If the amount on line 14 is $10 to $2,000, the discount is $10.
• If the amount on line 14 is greater than $2,000, the discount is
the amount on line 14 times .005, but not exceeding $1,000.
The discount is allowed on timely reported sales tax if paid by
the due date or before the expiration of any extension period,
if one has been granted. A return that is mailed is considered
timely filed and the tax timely paid only when all of the following
conditions are met: it is mailed in a properly addressed envelope
with sufficient postage; the envelope is postmarked on or before
the due date; and it is received by the department 5 days or less
after the due date.
Line 16. Net sales tax: Subtract line 15 from line 14 and enter
the result.
Step E Use Tax – State
Caution: Failure to report use tax is the most common error
made on sales and use tax returns and the leading cause of
tax, interest, and penalty assessments in audits.
Use tax is the counterpart of sales tax. You owe use tax on
your total purchase price of taxable tangible personal property,
taxable digital goods or taxable services that you used, stored,
or consumed in Wisconsin, upon which you have not previously
paid Wisconsin sales or use tax. Examples of reasons you may
1. You bought property without paying sales tax from a seller
outside Wisconsin. You would have paid sales tax if you
bought the property from a Wisconsin seller.
2. You bought property without paying sales tax for resale (to sell
to others) or for a nontaxable use. You then used the property
in a taxable manner.
3. You bought property without paying sales tax and later gave
the property away free to your customers.
Examples of purchases subject to use tax:
» Asset additions, including:
• Office furniture, equipment, and computers
• Counters, shelving, and other business equipment
• Materials used in constructing or remodeling a building
• Dealers’ motor vehicles not held for sale (tax owed on sales
price of vehicle to dealer)
» Repair and supply items, including:
• Repair parts used to repair your taxable equipment
• Office or cleaning supplies
• Tools
» Other items, including:
• Calendars, pens, etc., to be given away to customers
• Christmas or grand opening gifts
• Color cards distributed by a paint dealer
• Materials used to construct a prototype for a research and
development contract
• Prewritten computer software
• Motor vehicles with dealer or regular plates held for sale
by licensed dealers and assigned to specific employees
subject to withholding or owners who actively participate in
the business. From January 1, 2024 through December 31,
2024, the amount subject to Wisconsin use tax is $197 per
plate per month. This amount is subject to change annu‑
ally. See Use Tax on Motor Vehicle Dealer Plates on our
website for the most current information.
• Motor vehicles with dealer or regular plates held for sale by
licensed dealers and not assigned to specific employees
subject to withholding or owners who actively participate
in the business. The amount subject to state use tax is the
“lease value” of the vehicle.
Credit for state and local sales or use tax paid in another
state
Wisconsin sales and use tax law provides a credit for sales or
use taxes that are properly due and paid to another state and/
or local unit of government on property or services purchased
outside Wisconsin and subsequently stored, used or consumed
in Wisconsin. The credit is allowed against (but not in excess
of) the total of Wisconsin state and county use taxes imposed
on the same property or services purchased in the other state.
A special computation is required to claim credit for the tax paid
in the other state.
Note: When the combined state and local taxes paid to the other
state equals or exceeds the combined Wisconsin state and local
use tax, no entry is required on the Wisconsin sales and use tax
return to report the purchase or the credit for tax paid to the other
state on the same purchase.
The following examples include various situations persons may
encounter with respect to Wisconsin state and county sales
and use taxes, if they purchase items outside Wisconsin and
are required to pay sales or use taxes to the other state. The
examples show how to use the amount of sales tax paid to the
other state as a credit against Wisconsin state and county taxes
imposed and how to compute and report the Wisconsin state
and county taxes due.
Facts: Company A, located in Wisconsin, purchases office
equipment for $10,000 from a supplier in State B. Company A
takes possession of the equipment in State B. Company A is
properly charged State B’s 4% state sales tax ($400) and State B’s
0.5% local sales tax ($50). Company A brings the equipment into
Wisconsin for use in the following locations.
Example 1 – Only the 5% state use tax is due.
Company A brings the equipment into Wisconsin for use in a
county which does not impose a county sales and use tax and
in a municipality that does not impose a city sales and use
tax. Company A can determine the Wisconsin state use tax
as follows:
1. Purchase price .................................................... $ 10,000
2. 5% Wisconsin use tax ($10,000 x .05) ..... $ 500
3. Less 4.5% use tax paid to
State B ($10,000 x .045) .......................... 450
4. Net use tax due to Wisconsin .................. $ 50
5. Measure of tax ($50 ÷ .05 tax rate) ..................... $ 1,000
Company A should include the $1,000 on line 17a.
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S-114 (R. 1-24)
Line 17. Purchases subject to state use tax: Enter your total
purchases subject to state use tax on line 17a, multiply by 5%
(.05), and enter the result on line 17b. Note: If you paid another
state’s sales or use tax on your purchase, see “Credit for state and
local sales or use tax paid in another state” beginning on page 4.
Step F Use Tax – County, City, and Stadium
The county and/or city use tax is imposed on the purchase price
of tangible personal property, taxable digital goods, or taxable
services (1) you used, stored, or consumed in a county that has
adopted the county sales and use tax (taxable county) or in a
city that has adopted a city sales and use tax (taxable city), and
(2) upon which you did not pay the county and/or city tax to the
seller. Note: If you paid another state’s sales or use tax on your
purchase, see “Credit for state and local sales or use tax paid
in another state” on page 3. Exception – You do not owe county
use tax on tangible personal property, taxable digital goods, or
taxable services you purchased in a Wisconsin county that has
not adopted the tax and later brought to a taxable county where
you stored, used, or consumed it. The same exception applies
for city use tax purposes. However, this exception does not apply
to certain registered or titled items and construction materials
used in real property construction.
Example 2 – The 5% state and 0.5% county use tax is due.
Company A brings the equipment into Wisconsin for use in
a county which imposes the 0.5% county sales and use tax.
Company A can determine the Wisconsin state and county use
tax as follows:
1. Purchase price .................................................... $ 10,000
2. 5.5% Wisconsin use tax
($10,000 x .055) ....................................... $ 550
3. Less 4.5% use tax paid to
State B ($10,000 x .045) .......................... 450
4. Net use tax due to Wisconsin .................. $ 100
5. Measure of tax ($100 ÷ .055 tax rate) ................ $1,818.18
Company A should include the $1,818.18 on line 17a and
Schedule CT.
Motor vehicle dealers who reported state use tax for motor
vehicles on line 17 must also report (1) county use tax on the
vehicles, if the vehicles were customarily kept in one of the tax‑
able counties, and (2) city use tax on the vehicles if the vehicles
were customarily kept in a taxable city.
Contractors: Include the purchase price of tangible personal
property which becomes a component part of real property lo‑
cated in (1) a taxable county, unless a Wisconsin county tax was
paid on the tangible personal property or an exemption applies
and (2) a taxable city, unless a Wisconsin city tax was paid on
the tangible personal property or an exemption applies.
Note: Contractors performing real property activities in
Milwaukee County and the city of Milwaukee may be subject to
additional taxes. See article in WTB #224.
Lines 18 through 20. For the period covered by your sales and
use tax return:
• Complete Schedule CT on pages 3 and 4. Report purchases
subject to use tax in the counties listed on the schedule. Enter
the total from Schedule CT, column 2 on line 18a. Multiply that
amount by .005 and enter the result on 18b.
• Report purchases subject to Milwaukee County use tax on line
19 as applicable. Multiply that amount by the appropriate rate
and enter the result.
• Report purchases subject to city of Milwaukee use tax on line
20a. Multiply that amount by .02 and enter the result on 20b.
Line 21. Baseball stadium district taxable purchases: Enter
the portion of your purchases subject to state use tax (line 21a)
that you (1) used, stored, or consumed in Milwaukee, Ozaukee,
Racine, Washington, or Waukesha counties, prior to April 1,
2020, and (2) upon which you did not pay the baseball stadium
tax to the seller on line 21a. Multiply that amount by 0.1% (.001)
and enter the result on line 21b. Note: If you paid another state’s
sales or use tax on your purchase, see “Credit for state and local
sales or use tax paid in another state” on page 3.
Exception – You do not owe baseball stadium use tax on tangible
personal property, taxable digital goods, or taxable services that
you purchased in a Wisconsin county not in the baseball stadium
district and later brought to a county in the baseball stadium dis‑
trict where you used, stored, or consumed it. This exception does
not apply to certain registered or titled items and construction
materials used in real property construction prior to April 1, 2020.
Motor vehicle dealers who reported state use tax for motor
vehicles on line 17 must also report baseball stadium use tax on
the vehicles, if the vehicles were customarily kept in the baseball
stadium district prior to April 1, 2020.
Contractors: For purchasers prior to April 1, 2020, include the
purchase price of tangible personal property which becomes a
component part of real property located in the baseball stadium
district unless you have paid the Wisconsin baseball stadium
sales tax on your purchase of the property.
Step G Total Amount Due
Line 22. Total sales and use taxes: Add the tax amounts from
lines 16, 17b, 18b, 19b, 19d, 20b, and 21b. This is the total of the
sales and use taxes due on this return.
Example 3 – The 5% state and 0.9% Milwaukee County, and
2% city tax is due.
Company A brings the equipment into Wisconsin for use in the
city of Milwaukee at a location in Milwaukee County. Milwaukee
County tax is 0.9% and city of Milwaukee tax is 2%. Company
A can determine the Wisconsin state, county, and city use tax
as follows:
1. Purchase price .................................................... $ 6,000
2. 7.9% Wisconsin use tax
($6,000 x .079) ......................................... $ 474
3. Less 4.5% use tax paid to
State B ($6,000 x .045) ............................ 270
4. Net use tax due to Wisconsin .................. $ 204
5. Measure of tax ($204 ÷ .079 tax rate) ................ $2,582.28
Company A should include the $2,582.28 on lines 17a, 19a
and 20a.
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S-114 (R. 1-24)
Line 23. Interest: If your return is not filed by the due date,
you are subject to interest on the amount on line 22 (total sales
and use taxes due) at the rate of 1.5% per month from the due
date of the return to the date the tax is paid. Fill in the amount
of interest on line 23.
Line 24. Late filing fee ($20) and negligence penalty: Returns
filed after the due date are subject to a $20 late filing fee, and a
negligence penalty equal to 5% of the amount on line 22 (total
sales and use taxes due) for each month or fraction of a month
the return is late, up to a maximum penalty of 25%.
Note: The late filing fee and negligence penalty may be waived
in the case of death of the person required to file the return, and
in cases where a reasonable explanation exists for the late filing.
Line 25. Total amount due: Add the amounts on lines 22, 23,
and 24. This is the total amount due with this return. Payment
may be made by electronic funds transfer (EFT) or by credit card.
See Make a Payment at revenue.wi.gov for payment options.
Amending Previously Filed Sales and Use Tax Returns
Note: Amended returns may be filed online through My Tax
Account.
1. Select the amended return option. Leave the due date box
blank.
2. Complete lines 1 through 22 of the ST‑12 (also complete
Schedule CT, if necessary) using the correct figures, including
those that did not change.
Line 15: If this amended return increases your total sales
tax, enter the discount from your original return (or as sub‑
sequently adjusted). Do not calculate a discount on the
additional amount due.
If this amended return decreases your total sales tax, the
discount must be recomputed.
3. The total amount due is calculated as provided on the follow‑
ing worksheet.
4. Attach a letter explaining the reason(s) for amending your
return(s). Include copies of applicable exemption certificates,
invoices, credit memos, and workpapers. Do not take credit
for any overpayments on future returns.
CAUTION: If the sales or use tax being refunded was collected
from buyers, you must return the tax and related interest to the
buyers from whom the tax was collected. If you are unable to
return the tax and interest to the buyers, you must return the
refund (tax and interest) to DOR. Failure to return the tax and
interest may result in a penalty.
1. Fill in amount from line 22, of your
amended return .............. 1. _____________
2. Fill in the total sales and use tax
amount from your original return
(or subsequently adjusted return) 2. _____________
3. If line 2 is more than line 1,
subtract line 1 from line 2. This is the
amount you overpaid. STOP HERE.
We will calculate the amount of your
refund including interest. ................. 3. ______________
4. If line 2 is less than line 1, subtract
line 2 from line 1. Fill in here .............. 4. ______________
5. Compute interest on the amount on
line 4 at 12% per year from the due date
of the original return to the date you pay
the additional tax. Fill in here and on
line 23, on the amended return ............ 5. ______________
6. Add lines 4 and 5. Fill in here and pay this
amount with the amended return .......... 6. ______________
Worksheet to Figure Refund or
Amount Due on an Amended Return
Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in eect as of January 1, 2024: Ch. 77,
Wis. Stats,, and sec. Tax 11, Wis. Adm. Code.
