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To complete lines 9 through 12 (you had taxable sales in 4 or timely filed and the tax timely paid only when all of the following
fewer of the counties listed in the chart above): conditions are met: it is mailed in a properly addressed envelope
with sufficient postage; the envelope is postmarked on or before
a. Enter the two‑digit county code, from the chart, for each the due date; and it is received by the department 5 days or less
county in which you had taxable sales. (For example, if you after the due date.
had taxable sales in Milwaukee County, enter 40 in the first
twoLine 20. Net sales tax: Subtractboxeslineon line19 from9). line 18 and enter
b. Enter the first 5 letters of each county in which you had taxable the result.
sales. Capitalize, but ignore spaces and punctuation. (For
example, enter STCRO for St. Croix County and MILWA for Step E Use Tax – State
Milwaukee County.) EXCEPTION: Enter GLAKE for Green
Lake County. Caution: Failure to report use tax is the most common error
c. Enter the taxable sales for each county (the portion of your made on sales and use tax returns and the leading cause of
sales subject to state sales tax (line 7) that occurred in each tax, interest, and penalty assessments in audits.
county) on lines 9c, 10c, 11c and/or 12c.
Use tax is the counterpart of sales tax. You owe use tax on
Line 13. Total sales subject to county sales tax: Add any your total purchase price of taxable tangible personal property,
amounts you entered in the column titled “Sales Subject to taxable digital goods or taxable services that you used, stored,
County Sales Tax” for lines 9 through 12. Enter this total, or the or consumed in Wisconsin, upon which you have not previously
total from Schedule CT, page 2, Column 1, on line 13. Multiply paid Wisconsin sales or use tax. Examples of reasons you may
that amount by 0.5% (.005) and enter the result on line 14. owe use tax:
Line 15. Baseball stadium district taxable sales: Important! 1. You bought property without paying sales tax from a seller
For sales made after March 31, 2020, do not report baseball outside Wisconsin. You would have paid sales tax if you
stadium tax. Enter the portion of your sales subject to state bought the property from a Wisconsin seller.
sales tax (line 7) that occurred in Milwaukee, Ozaukee, Racine, 2. You bought property without paying sales tax for resale (to sell
Washington, or Waukesha counties prior to April 1, 2020, on to others) or for a nontaxable use. You then used the property
line 15a. Multiply that amount by 0.1% (.001) and enter the result in a taxable manner.
on line 15b. 3. You bought property without paying sales tax and later gave
the property away free to your customers.
Note: For periods beginning after March 31, 2020, use this
line only when amounts on lines 2 and 4 result in a refund of Examples of purchases subject to use tax:
baseball stadium tax previously reported and paid on sales
prior to April 1, 2020. » Asset additions, including:
• Office furniture, equipment, and computers
Line 16. Football stadium district taxable sales: Important!
For sales made after September 30, 2015, do not report football • Counters, shelving, and other business equipment
stadium tax. • Materials used in constructing or remodeling a building
• Dealers’ motor vehicles not held for sale (tax owed on sales
Step C Sales Tax Before Discount price of vehicle to dealer)
» Repair and supply items, including:
Line 17. Total sales tax: Add the tax amounts from lines 8, 14,
• Repair parts used to repair your taxable equipment
and 15b. Enter the total on line 17.
• Office or cleaning supplies
Step D Discount and Net Sales Tax • Tools
» Other items, including:
Line 18. Total sales tax: Fill in the amount from line 17.
• Calendars, pens, etc., to be given away to customers
Line 19. Discount: • Christmas or grand opening gifts
For taxes payable on or after October 1, 2023, the retailer’s • Color cards distributed by a paint dealer
discount is computed as follows: • Materials used to construct a prototype for a research and
• If line 18 is $0 to $10, the discount is the amount on line 18. development contract
• If the amount on line 18 is $10 to $1,333, the discount is $10. • Prewritten computer software
• If the amount on line 18 is greater than $1,333, the discount is • Motor vehicles with dealer or regular plates held for sale
the amount on line 18 times .0075, but not exceeding $8,000. by licensed dealers and assigned to specific employees
subject to withholding or owners who actively participate in
For taxes payable on or prior to September 30, 2023, the re‑ the business. From January 1, 2023 through December 31,
tailer’s discount is computed as follows: 2023, the amount subject to state use tax is $191 per plate
• If line 18 is $0 to $10, the discount is the amount on line 18. per month. This amount is subject to change annually. From
• If the amount on line 18 is $10 to $2,000, the discount is $10. January 1, 2022 through December 31, 2022, the amount
subject to state use tax is $175 per plate per month.
• If the amount on line 18 is greater than $2,000, the discount is
the amount on line 18 times .005, but not exceeding $1,000. • Motor vehicles with dealer or regular plates held for sale by
licensed dealers and not assigned to specific employees
The discount is allowed on timely reported sales tax if paid by subject to withholding or owners who actively participate
the due date or before the expiration of any extension period, in the business. The amount subject to state use tax is the
if one has been granted. A return that is mailed is considered “lease value” of the vehicle.
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