• According to the Wisconsin Department of Revenue, the state does not require out of state Internet businesses who sell goods and services in Wisconsin to pay taxes. However, Wisconsin does tax the buyers of these Internet goods if the sellers do not pay tax on them.
  
  

What Is Taxable

• All goods and services that would be subject to sales tax if sold in Wisconsin are subject to the use tax. This includes purchases made over the Internet, including Internet auctions. According to the Wisconsin Department of Revenue, examples of taxable goods are clothing, electronics, computers and software.
  
  

Tax Rate

• Generally, the use tax rate is 5 percent, but in counties that levy a county sales tax, you will have to pay an additional 0.1 to 0.5 percent.
  
  

Payment

• Out-of-state businesses may register to pay use tax, but they are not required to do so. If they do not, their customers must pay the tax. They can do this on either their Wisconsin income tax form or on a Wisconsin Form UT-5, the Consumer Use Tax Form.