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Wisconsin Consumer Tax Laws


More Information on Consumer Tax Laws

Sales Tax5% §§77.52
Cigarette Tax38.5 mills* per cigarette §139.31(1)
Gasoline Tax per GallonVaries annually according to formula §§78.01,.015, .017
Use Tax5% §77.53
Liquor TaxBeer $2 per barrel; Wine <14% 6.605¢per liter, 14-21% 11.89¢ per liter; All other 85.86¢ per liter; administrative fee on all beverages >21% 3¢ per gal.; Other intoxicating liquor 85.86¢ per liter §§139.02, 03
Gambling Tax Racetrack admission 50¢/person; 1-82/3% total amount wagered §§562.08, 562.065

*Here the term "mills" means one one-thousandth of a dollar, so 10 mills = 10 one-thousandths of a dollar, or .01.

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