Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

Wisconsin

Physical Nexus in Wisconsin

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state, including Amazon FBA
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in Wisconsin

A business is considered to have economic nexus in Wisconsin if it made $100,000 or more in sales in the previous or current calendar year based on remote seller’s taxable year for federal income tax purposes.

What’s included?

  • Gross sales of tangible personal property into the state
  • Gross sales of services into the state
  • Exempt sales
  • Exempt services

Businesses that only make nontaxable sales in Wisconsin are not required to register for a sales tax account.