Wisconsin Option and Site Lease (Telecommunication Facilities)
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FAQ
The sale, lease, or license of computer software, except custom computer software, in Wisconsin is subject to Wisconsin sales or use tax unless an exemption applies, regardless of how it is delivered to the customer (diskette vs. electronically).
SaaS sales tax rates for every state Alabama. AL. 4.00% Yes. No. Alaska. AK. 0.00% Yes. Yes, locally. Arizona. AZ. 5.60% Yes. Yes. Arkansas. AR. 6.50% Yes. No. California. CA. 7.25% Yes. No. Colorado. CO. 2.90% Yes. Yes, locally. Connecticut. CT. 6.35% No. Yes. Delaware. DE. 0.00% No. No.
Generally speaking, Wisconsin does not tax SaaS, but does tax a wide variety of digital goods and services. It is important to note that the taxation of digital products is a complex issue that varies from state to state.
The tax shall be reported on the accrual basis, except when the department is satisfied that an undue hardship would exist and authorizes reporting on some other basis.
California is one of the few states to tax only physical goods. This means that digital goods and services, including SaaS, are generally not taxable in the state, unless the service includes creating a physical item. The way digital products are categorized can change from state to state and city to city.
NOT TAXED: ?Live Digital Online Educational Services? are not taxed.
