Wisconsin Sales Tax Registration

In Wisconsin it is called the Seller's Permit. The Wisconsin Department of Revenue issues it.

Who has to register in Wisconsin, how to apply, what it costs, how long it takes, and what you file once you have it.

Wisconsin sales tax registration at a glance

What it is called: Seller's Permit; Full name: Seller's Permit (issued through Business Tax Registration). Number issued: Wisconsin seller's permit number / tax account number.
Who issues it: Wisconsin Department of Revenue; Apply online through Online Business Tax Registration (BTR); returns filed in My Tax Account. Paper form: Form BTR-101.
State fee: $20; A $20 Business Tax Registration fee covers two years. DOR may also require a security deposit of up to $15,000, most often when there is a history of delinquent taxes.
Processing time: Typically the same day; Online BTR applications are typically processed the same day. For a faxed BTR-101, DOR will call, email or fax the permit number on request. DOR advises applying at least three weeks before opening.
Remote seller threshold: $100,000 in sales; Measurement period: previous or current calendar year. In effect since February 20, 2021.
Filing frequency: Monthly, quarterly or annual; Generally quarterly unless DOR notifies the seller in writing to file monthly or annually. Sellers with more than $3,600 of tax a quarter may be told to file by the 20th. Returns must be filed electronically unless DOR grants a hardship waiver.
State rate: 5%; 0.5% county tax in most counties; Milwaukee County 0.9% and City of Milwaukee 2% since January 1, 2024 (7.9% combined in the city); premier resort area taxes in some municipalities.

How to register in Wisconsin

Where to apply: Apply online with the Wisconsin Department of Revenue. Online Business Tax Registration (BTR); returns filed in My Tax Account
Application form: Form BTR-101, Application for Business Tax Registration.
What you need: FEIN where the business has one; a new form of ownership or new FEIN requires a new seller's permit.
What the application covers: Seller's permit, use tax certificate, employer withholding registration and excise tax permits.
How long it takes: Online BTR applications are typically processed the same day. For a faxed BTR-101, DOR will call, email or fax the permit number on request. DOR advises applying at least three weeks before opening.
What it costs: A $20 Business Tax Registration fee covers two years. DOR may also require a security deposit of up to $15,000, most often when there is a history of delinquent taxes.
Renewal: Business Tax Registration renews every two years for $10. The BTR certificate shows the seller's permit expiration date.

After you register

How often you file: Monthly, quarterly or annual. Generally quarterly unless DOR notifies the seller in writing to file monthly or annually. Sellers with more than $3,600 of tax a quarter may be told to file by the 20th. Returns must be filed electronically unless DOR grants a hardship waiver.
Due date: Last day of the month after the period (the 20th for sellers DOR notifies).
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 5%. 0.5% county tax in most counties; Milwaukee County 0.9% and City of Milwaukee 2% since January 1, 2024 (7.9% combined in the city); premier resort area taxes in some municipalities. Sourcing: destination. Tax is based on where the buyer receives the product.
Late returns: Negligence penalty of 5% of the tax per month or part of a month, up to 25%; a $20 late filing fee; 18% annual interest on delinquent tax; and loss of the retailer's discount.

Wisconsin rules in plain English

In Wisconsin you need a seller's permit. The Wisconsin Department of Revenue issues it through Business Tax Registration. Apply online through DOR's Business Tax Registration, which is usually processed the same day. You can also fax or mail Form BTR-101, Application for Business Tax Registration. The fee is $20, which covers two years. Renewal costs $10 every two years. DOR can ask for a security deposit, usually only if there is a history of unpaid taxes. You need a permit for each business location, displayed there. Sellers outside Wisconsin must register once their sales into the state pass $100,000 in the current or previous calendar year. The state rate is 5%. Most counties add 0.5%, and the City of Milwaukee and Milwaukee County add more. Most sellers file quarterly unless DOR assigns monthly or annual filing. Returns are due the last day of the month after the period, and must be filed electronically. File a return every period, even with no sales. The mistake to avoid: letting your registration lapse. A seller's permit that expires because the $10 renewal was not paid leaves you selling without a valid permit.

Sources: Wisconsin Department of Revenue · Online Business Tax Registration (BTR); returns filed in My Tax Account

More Wisconsin facts

Since January 1, 2024 the City of Milwaukee charges a 2% city sales tax and Milwaukee County's rate rose to 0.9%, making 7.9% the combined rate in the city. Source
Racine County's 0.5% county tax began April 1, 2025, and Manitowoc County's began January 1, 2025. Source
A permit holder must file a return for every reporting period, even if no tax is due. Source
Wisconsin dropped the 200-transaction test for remote sellers on February 20, 2021; only gross sales over $100,000 now count. Source
Sellers can also register through the Streamlined Sales Tax registration system, since Wisconsin is an SST member state. Source

We register you in Wisconsin

Answer a few questions about your business. We prepare your Wisconsin Seller's Permit application, file it with the Department of Revenue (DOR), and send you the number. $199 per state. Any state fee is separate.

Start my Wisconsin registration

Wisconsin sales tax registration FAQ

Do I need to register for Wisconsin sales tax?

Every person selling, licensing, leasing or renting taxable products or services from a Wisconsin location or with a physical presence in the state must hold a seller's permit, with a separate permit for each business location (filed on one application). Sellers with no physical presence must register after $100,000 in sales in Wisconsin (measurement period: previous or current calendar year).

How long does it take to get a Wisconsin Seller's Permit?

Online BTR applications are typically processed the same day. For a faxed BTR-101, DOR will call, email or fax the permit number on request. DOR advises applying at least three weeks before opening. Source: DOR Business Tax Registration FAQ; Wisconsin Publication 201, Part 3.E.

What does a Wisconsin Seller's Permit cost?

A $20 Business Tax Registration fee covers two years. DOR may also require a security deposit of up to $15,000, most often when there is a history of delinquent taxes. Source: DOR Business Tax Registration FAQ; Wisconsin Publication 201, Part 3.G. Our fee to prepare and file the application is $199.

When do I file Wisconsin sales tax returns?

Filing frequency: monthly, quarterly or annual. Generally quarterly unless DOR notifies the seller in writing to file monthly or annually. Sellers with more than $3,600 of tax a quarter may be told to file by the 20th. Returns must be filed electronically unless DOR grants a hardship waiver. Due date: last day of the month after the period (the 20th for sellers DOR notifies). File a return every period, even with no sales. Source: Wisconsin Publication 201, Part 8.A and 8.F.

Do I need to register in Wisconsin as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Wisconsin (measurement period: previous or current calendar year). Since January 1, 2020 a marketplace provider must collect and remit Wisconsin tax on all taxable sales it facilitates for marketplace sellers, regardless of whether those sellers qualify for the small seller exception (2019 Wis. Act 10). Source: 2021 Wis. Act 1 (removed the 200-transaction test and moved to calendar years effective February 20, 2021); DOR Remote Sellers page.

What happens if I sell in Wisconsin without a Wisconsin Seller's Permit?

Operating as a seller without a permit, or after it is suspended, revoked or expired, is a misdemeanor for the seller and each officer or member who acts for it. Source: Wis. Stat. 77.52(12).

Nearby states

This page summarizes Wisconsin sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Wisconsin Department of Revenue or your tax adviser. State rules last checked October 2, 2026.