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               Instructions for Wisconsin Sales and Use Tax Return, Form ST-12,
                    and County Sales and Use Tax Schedule, Schedule CT

 General Instructions
                                                                        Steps to Filing Your Return
 As part of the Wisconsin Department of Revenue’s                       1.  Verify that the tax account number, name, address, and 
 (DOR) efforts to become more efficient, DOR                             reporting period are correct. Notify the department of changes 
 has notified businesses of their requirement to                         to your name or mailing address. If your business operates 
 electronically file their sales and use tax returns.                    at more than one location, specify which location(s) had an 
 Businesses have a number of e‑file and e‑pay options                    ownership, name, or address change.
 at revenue.wi.gov  (i.e., My Tax Account, TeleFile, e‑file              If you do not have a tax account number from the Wisconsin 
 transmission). Payments may be made through ACH                         Department of Revenue, complete the online business tax
 Debit, ACH Credit or by credit card.                                    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.
This return and schedule are for reporting (or amending 
previously filed) state, county, and city sales and use taxes.          3.  Submit the return to the department. Include your tax account 
This return must be filed when due, even if you have no tax              number on all correspondence and payments.
to report or pay.                                                       4.  Keep a copy of your return for at least four years.
If you are engaged in business at more than one location, you           Do not take credit for previous overpayments on this return, except 
must file one consolidated sales and use tax return. Include            for subtractions allowable on lines 2 and 4. Amend the period the 
information and totals of all your business locations on this return.   tax was originally reported in for all other overpayments.
                                                                        Amended Returns – See page 5 of instructions.
Before  filing,  read  the  latest  “Wisconsin  Tax  Bulletin”  on  our 
website.  This  quarterly  newsletter  contains  information  that      Closing Your Account – Your return and payment are due within 
could  affect the filing of your return. To receive email alerts        30 days of closing your business or cancelling your permit.
of important sales and use tax information, subscribe to DOR            Any Questions?   Contact any DOR office, write to Wisconsin 
E‑News at revenue.wi.gov/Pages/HTML/lists.aspx.                         Department of Revenue, PO Box 8949, Madison WI 53708‑
                                                                        8949,  call  (608)  266‑2776,  fax  (608)  267‑1030,  email 
                                                                        DORSalesandUse@wisconsin.gov, or visit our website.

 Step-by-Step Instructions

Note: Persons holding a consumer’s use tax certificate should           •  Sales to federal and Wisconsin governmental units
begin filling in their return with line 17. All others should begin     •  Certain sales to holders of a Wisconsin direct pay permit
filling in their return with line 1.
                                                                        Include sales reported as taxable on a previously filed return 
 Step A  Sales Tax – State                                              when you receive a valid exemption certificate after the sale. The 
                                                                        deduction is claimed on the return for the period in which you 
Line 1. Total Sales:  Enter the total amount of all cash, credit,       receive the exemption certificate. You may claim the deduction 
and conditional sales, including all sales tax charged. Include         only if all of the following apply:
(a) sales, licenses, leases, and rentals of taxable and exempt 
                                                                        •  You paid the tax to DOR.
tangible personal property, digital goods, and services, and (b) 
transportation charges collected from customers. Do not reduce          •  You have  returned  to the buyer, in cash or  credit, all  tax 
the amount on this line for sales returns and allowances.                previously paid by the buyer.
                                                                        •  The sales tax return on which you will claim the deduction is in 
IMPORTANT:  You must use the accrual method of accounting                the same taxable year (for income or franchise tax purposes) 
to report your sales, unless  DOR (a) determines this method             in which you previously reported the sale and paid the tax.
causes undue hardship, and (b) gives you written permission to 
use another method.                                                     Line 3. Sales of exempt property and services:  Enter the 
                                                                        total amount of sales of exempt property and services that do 
Line 2. Sales for which you received exemption certificates:            not require exemption certificates. Examples include:
Enter sales that are exempt from tax because you accepted an 
exemption certificate. Examples include:                                •  Sales where you furnished services outside Wisconsin, 
                                                                         transferred property to customers outside Wisconsin, or 
•  Sales for resale                                                      turned property over to a shipping company for delivery out‑
•  Sales of certain machines to farmers                                  side Wisconsin.
•  Sales of certain machinery to manufacturers

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• Sales of real property, newspapers, prescription drugs, Step B Sales Tax – County and Stadium
corrective eyeglasses, caskets, crutches, wheelchairs,
hearing aids, artificial teeth, and charges for certain Your sales of tangible personal property, digital goods, and services
professional services such as legal, accounting, or medical that are subject to the 5% state sales or use tax are also subject
services, and lottery ticket sales. to the following sales and use taxes if the sale is sourced/made
• Sales of food and food ingredients for human consumption. to a location in which the county imposes a county tax and/or the
Do not include alcoholic beverages, tobacco products, candy, city imposes a city tax:
soft drinks, dietary supplements, and prepared foods. • 0.5% county (not including Milwaukee County)
• 35% of the selling price of certain new manufactured homes. • 0.9% Milwaukee County only
• 2.0% city of Milwaukee only
• Sales of motor fuel (gas and clear diesel), alternate fuel, or
general aviation fuel subject to the Wisconsin motor vehicle
If sales of property and services are exempt from the 5% state tax,
fuel tax.
they are also exempt from the county and city tax. See our website
for additional rate information:
Line 4. Sales returns, allowances, and bad debts: Enter the
total amount of the following: • Sales Tax Rate Chart
• Trade‑in allowances and cash discounts on taxable sales. • Wisconsin State and Local Sales Tax Rate Lookup – by address

• Refunds or credits for returned merchandise, if the sale of such Lines 9 through 11: For the period covered by your sales and
merchandise was reported as a taxable sale on a prior return use tax return:
or on this return, and the tax was refunded to the purchaser.
• Complete Schedule CT on pages 3 and 4. Report taxable
• Bad debts on taxable sales, charged off for income tax or sales to locations in the counties listed in the schedule. Enter
franchise tax purposes, if the sales were reported as taxable total from Schedule CT, column 1 on line 9a. Multiply that
sales on a prior return or on this return, and if your sales are amount by .005 and enter the result on 9b.
reported on the accrual basis. Note: If a marketplace provider
collects and remits Wisconsin sales or use tax on behalf of • Report taxable sales to locations in Milwaukee County on line
a marketplace seller, the marketplace provider is allowed to 10 as applicable. Multiply that amount by the appropriate tax
claim a bad debt deduction on the sales transaction if either the rate and enter the result.
marketplace provider or marketplace seller is eligible to claim • Report taxable sales to locations in the city of Milwaukee on
a deduction under section 166 of the Internal Revenue Code line 11a. Multiply that amount by 2% (.02) and enter the result
for the worthless amount of the transaction. A marketplace on line 11b.
seller cannot claim a bad debt deduction for the same sales
transaction. Line 12. Baseball stadium district taxable sales: Important!
For sales made after March 31, 2020, do not report baseball
Line 5. Other: Enter the total amount of any other allowable stadium tax. Enter the portion of your sales subject to state
subtractions. Examples include: sales tax (line 7) that occurred in Milwaukee, Ozaukee, Racine,
• State and county sales tax charged to customers which is Washington, or Waukesha counties prior to April 1, 2020, on
included in line 1, but only if you inform your customers that line 15a. Multiply that amount by 0.1% (.001) and enter the result
you charged sales tax. (For example, you separately list the on line 12b.
sales tax on the receipts you give to your customers.) This
information should be obtained from your records, not by Note: For periods beginning after March 31, 2020, use this
multiplying the amount on line 1 by the tax rate. line only when amounts on lines 2 and 4 result in a refund
of baseball stadium tax previously reported and paid on
• Wisconsin tax‑paid purchases resold as taxable sales. (For sales prior to April 1, 2020.
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‑ Step C Sales Tax Before Discount
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 Line 13. Total sales tax: Add the tax amounts from lines 8, 9b,
not take credit for tax‑paid purchases resold as nontaxable 10b, 10d, 11b, and 12b. Enter the total on line 13.
sales on this line. You must request a refund from your supplier
or file a Buyer’s Claim for Refund. Step D Discount and Net Sales Tax
• Sales through a marketplace provider
Line 14. Total sales tax: Fill in the amount from line 13.
• Bingo gross receipts tax
• Local exposition taxes (room, food and beverage, rental car) Line 15. Discount:
and premier resort area taxes For taxes payable on or after October 1, 2023, the retailer’s
• Rental vehicle fee discount is computed as follows:
• If line 14 is $0 to $10, the discount is the amount on line 14.
• Police and fire protection fee
• If the amount on line 14 is $10 to $1,333, the discount is $10.
• Low income assistance fee
• If the amount on line 14 is greater than $1,333, the discount is
• Land line 911 charge the amount on line 14 times .0075, but not exceeding $8,000.
• State USF fee

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For taxes payable on or prior to September 30, 2023, the re‑ • Prewritten computer software
tailer’s discount is computed as follows: • Motor vehicles with dealer or regular plates held for sale
• If line 14 is $0 to $10, the discount is the amount on line 14. by licensed dealers and assigned to specific employees
• If the amount on line 14 is $10 to $2,000, the discount is $10. subject to withholding or owners who actively participate in
the business. From January 1, 2024 through December 31,
• If the amount on line 14 is greater than $2,000, the discount is 2024, the amount subject to Wisconsin use tax is $197 per
the amount on line 14 times .005, but not exceeding $1,000. plate per month. This amount is subject to change annu‑
ally. See Use Tax on Motor Vehicle Dealer Plates on our
The discount is allowed on timely reported sales tax if paid by website for the most current information.
the due date or before the expiration of any extension period,
if one has been granted. A return that is mailed is considered • Motor vehicles with dealer or regular plates held for sale by
timely filed and the tax timely paid only when all of the following licensed dealers and not assigned to specific employees
conditions are met: it is mailed in a properly addressed envelope subject to withholding or owners who actively participate
with sufficient postage; the envelope is postmarked on or before in the business. The amount subject to state use tax is the
the due date; and it is received by the department 5 days or less “lease value” of the vehicle.
after the due date.
Credit for state and local sales or use tax paid in another
Line 16. Net sales tax: Subtract line 15 from line 14 and enter state
the result. Wisconsin sales and use tax law provides a credit for sales or
use taxes that are properly due and paid to another state and/
Step E Use Tax – State or local unit of government on property or services purchased
outside Wisconsin and subsequently stored, used or consumed
Caution: Failure to report use tax is the most common error in Wisconsin. The credit is allowed against (but not in excess
made on sales and use tax returns and the leading cause of of) the total of Wisconsin state and county use taxes imposed
tax, interest, and penalty assessments in audits. on the same property or services purchased in the other state.
A special computation is required to claim credit for the tax paid
Use tax is the counterpart of sales tax. You owe use tax on in the other state.
your total purchase price of taxable tangible personal property, Note: When the combined state and local taxes paid to the other
taxable digital goods or taxable services that you used, stored, state equals or exceeds the combined Wisconsin state and local
or consumed in Wisconsin, upon which you have not previously use tax, no entry is required on the Wisconsin sales and use tax
paid Wisconsin sales or use tax. Examples of reasons you may return to report the purchase or the credit for tax paid to the other
owe use tax: state on the same purchase.
1. You bought property without paying sales tax from a seller
outside Wisconsin. You would have paid sales tax if you The following examples include various situations persons may
bought the property from a Wisconsin seller. encounter with respect to Wisconsin state and county sales
and use taxes, if they purchase items outside Wisconsin and
2. You bought property without paying sales tax for resale (to sell are required to pay sales or use taxes to the other state. The
to others) or for a nontaxable use. You then used the property examples show how to use the amount of sales tax paid to the
in a taxable manner. other state as a credit against Wisconsin state and county taxes
3. You bought property without paying sales tax and later gave imposed and how to compute and report the Wisconsin state
the property away free to your customers. and county taxes due.

Examples of purchases subject to use tax: Facts: Company A, located in Wisconsin, purchases office
equipment for $10,000 from a supplier in State B. Company A
» Asset additions, including:
takes possession of the equipment in State B. Company A is
• Office furniture, equipment, and computers properly charged State B’s 4% state sales tax ($400) and State B’s
• Counters, shelving, and other business equipment 0.5% local sales tax ($50). Company A brings the equipment into
Wisconsin for use in the following locations.
• Materials used in constructing or remodeling a building
• Dealers’ motor vehicles not held for sale (tax owed on sales Example 1 – Only the 5% state use tax is due.
price of vehicle to dealer) Company A brings the equipment into Wisconsin for use in a
» Repair and supply items, including: county which does not impose a county sales and use tax and
in a municipality that does not impose a city sales and use
• Repair parts used to repair your taxable equipment tax. Company A can determine the Wisconsin state use tax
• Office or cleaning supplies as follows:
• Tools 1. Purchase price .................................................... $ 10,000
» Other items, including: 2. 5% Wisconsin use tax ($10,000 x .05) ..... $ 500
• Calendars, pens, etc., to be given away to customers 3. Less 4.5% use tax paid to
State B ($10,000 x .045) .......................... 450
• Christmas or grand opening gifts
4. Net use tax due to Wisconsin .................. $ 50
• Color cards distributed by a paint dealer
5. Measure of tax ($50 ÷ .05 tax rate) ..................... $ 1,000
• Materials used to construct a prototype for a research and
development contract Company A should include the $1,000 on line 17a.
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Example 2 – The 5% state and 0.5% county use tax is due. Motor vehicle dealers who reported state use tax for motor
vehicles on line 17 must also report (1) county use tax on the
Company A brings the equipment into Wisconsin for use in vehicles, if the vehicles were customarily kept in one of the tax‑
a county which imposes the 0.5% county sales and use tax. able counties, and (2) city use tax on the vehicles if the vehicles
Company A can determine the Wisconsin state and county use were customarily kept in a taxable city.
tax as follows:
Contractors: Include the purchase price of tangible personal
1. Purchase price .................................................... $ 10,000 property which becomes a component part of real property lo‑
2. 5.5% Wisconsin use tax cated in (1) a taxable county, unless a Wisconsin county tax was
($10,000 x .055) ....................................... $ 550 paid on the tangible personal property or an exemption applies
3. Less 4.5% use tax paid to and (2) a taxable city, unless a Wisconsin city tax was paid on
State B ($10,000 x .045) .......................... 450 the tangible personal property or an exemption applies.
4. Net use tax due to Wisconsin .................. $ 100 Note: Contractors performing real property activities in
Milwaukee County and the city of Milwaukee may be subject to
5. Measure of tax ($100 ÷ .055 tax rate) ................ $1,818.18
additional taxes. See article in WTB #224.
Company A should include the $1,818.18 on line 17a and
Schedule CT. Lines 18 through 20. For the period covered by your sales and
use tax return:
Example 3 – The 5% state and 0.9% Milwaukee County, and • Complete Schedule CT on pages 3 and 4. Report purchases
2% city tax is due. subject to use tax in the counties listed on the schedule. Enter
the total from Schedule CT, column 2 on line 18a. Multiply that
Company A brings the equipment into Wisconsin for use in the amount by .005 and enter the result on 18b.
city of Milwaukee at a location in Milwaukee County. Milwaukee
County tax is 0.9% and city of Milwaukee tax is 2%. Company • Report purchases subject to Milwaukee County use tax on line
A can determine the Wisconsin state, county, and city use tax 19 as applicable. Multiply that amount by the appropriate rate
as follows: and enter the result.
• Report purchases subject to city of Milwaukee use tax on line
1. Purchase price .................................................... $ 6,000 20a. Multiply that amount by .02 and enter the result on 20b.
2. 7.9% Wisconsin use tax
($6,000 x .079) ......................................... $ 474 Line 21. Baseball stadium district taxable purchases: Enter
3. Less 4.5% use tax paid to the portion of your purchases subject to state use tax (line 21a)
State B ($6,000 x .045) ............................ 270 that you (1) used, stored, or consumed in Milwaukee, Ozaukee,
Racine, Washington, or Waukesha counties, prior to April 1,
4. Net use tax due to Wisconsin .................. $ 204
2020, and (2) upon which you did not pay the baseball stadium
5. Measure of tax ($204 ÷ .079 tax rate) ................ $2,582.28 tax to the seller on line 21a. Multiply that amount by 0.1% (.001)
Company A should include the $2,582.28 on lines 17a, 19a and enter the result on line 21b. Note: If you paid another state’s
and 20a. sales or use tax on your purchase, see “Credit for state and local
sales or use tax paid in another state” on page 3.

Line 17. Purchases subject to state use tax: Enter your total Exception – You do not owe baseball stadium use tax on tangible
purchases subject to state use tax on line 17a, multiply by 5% personal property, taxable digital goods, or taxable services that
(.05), and enter the result on line 17b. Note: If you paid another you purchased in a Wisconsin county not in the baseball stadium
state’s sales or use tax on your purchase, see “Credit for state and district and later brought to a county in the baseball stadium dis‑
local sales or use tax paid in another state” beginning on page 4. trict where you used, stored, or consumed it. This exception does
not apply to certain registered or titled items and construction
Step F Use Tax – County, City, and Stadium materials used in real property construction prior to April 1, 2020.
The county and/or city use tax is imposed on the purchase price
Motor vehicle dealers who reported state use tax for motor
of tangible personal property, taxable digital goods, or taxable
services (1) you used, stored, or consumed in a county that has vehicles on line 17 must also report baseball stadium use tax on
adopted the county sales and use tax (taxable county) or in a the vehicles, if the vehicles were customarily kept in the baseball
city that has adopted a city sales and use tax (taxable city), and stadium district prior to April 1, 2020.
(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 Contractors: For purchasers prior to April 1, 2020, include the
purchase, see “Credit for state and local sales or use tax paid purchase price of tangible personal property which becomes a
in another state” on page 3. Exception – You do not owe county component part of real property located in the baseball stadium
use tax on tangible personal property, taxable digital goods, or district unless you have paid the Wisconsin baseball stadium
taxable services you purchased in a Wisconsin county that has sales tax on your purchase of the property.
not adopted the tax and later brought to a taxable county where
you stored, used, or consumed it. The same exception applies Step G Total Amount Due
for city use tax purposes. However, this exception does not apply
to certain registered or titled items and construction materials Line 22. Total sales and use taxes: Add the tax amounts from
used in real property construction. lines 16, 17b, 18b, 19b, 19d, 20b, and 21b. This is the total of the
sales and use taxes due on this return.

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Line 23. Interest:  If your return is not filed by the due date,      3.  The total amount due is calculated as provided on the follow‑
you are subject to interest on the amount on line 22 (total sales      ing worksheet.
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    4.  Attach a letter explaining the reason(s) for amending your 
of interest on line 23.                                                return(s). Include copies of applicable exemption certificates, 
                                                                       invoices, credit memos, and workpapers. Do not take credit 
Line 24. Late filing fee ($20) and negligence penalty:  Returns        for any overpayments on future 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        CAUTION:  If the sales or use tax being refunded was collected 
sales and use taxes due) for each month or fraction of a month        from buyers, you must return the tax and related interest to the 
the return is late, up to a maximum penalty of 25%.                   buyers from whom the tax was collected. If you are unable to 
                                                                      return the tax and interest to the buyers, you must return the 
Note:  The late filing fee and negligence penalty may be waived       refund (tax and interest) to DOR. Failure to return the tax and 
in the case of death of the person required to file the return, and   interest may result in a penalty.
in cases where a reasonable explanation exists for the late filing.
Line 25. Total amount due:  Add the amounts on lines 22, 23,                            Worksheet to Figure Refund or
and 24. This is the total amount due with this return. Payment                Amount Due on an Amended Return
may be made by electronic funds transfer (EFT) or by credit card.       1. Fill in amount from line 22, of your
See Make a Payment at revenue.wi.gov for payment options.               amended return ..............  1. _____________
                                                                        2. Fill in the total sales and use tax
                                                                        amount from your original return
Amending Previously Filed Sales and Use Tax Returns                     (or subsequently adjusted return)   2. _____________
Note:  Amended returns may be filed online through    My Tax            3. If line 2 is more than line 1,
                                                                        subtract line 1 from line 2. This is the
Account.                                                                amount you overpaid. STOP HERE.
1.  Select the amended return option. Leave the due date box            We will calculate the amount of your
 blank.                                                                 refund including interest. .................  3. ______________
                                                                        4. If line 2 is less than line 1, subtract
2.  Complete  lines  1  through  22  of  the  ST‑12  (also  complete    line 2 from line 1. Fill in here ..............  4. ______________
 Schedule CT, if necessary) using the correct figures, including 
 those that did not change.                                             5. Compute interest on the amount on
                                                                        line 4 at 12% per year from the due date
 Line 15:  If this amended return increases your total sales            of the original return to the date you pay
 tax, enter the discount from your original return (or as sub‑          the additional tax. Fill in here and on
 sequently adjusted). Do not calculate a discount on the                line 23, on the amended return ............  5. ______________
 additional amount due.                                                 6. Add lines 4 and 5. Fill in here and pay this
                                                                        amount with the amended return   ..........  6. ______________
 If this amended return decreases your total sales tax, the 
 discount must be recomputed.

                                              Applicable Laws and Rules
 This document provides statements or interpretations of the following laws and regulations in effect as of January 1, 2024:  Ch. 77, 
 Wis. Stats,, and sec. Tax 11, Wis. Adm. Code.

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