Wisconsin Resale Certificate Guide 2026: How to Get Yours

Wisconsin's economy is built on manufacturing, agriculture, healthcare, and a strong small business sector. The state imposes a 5% state sales tax, and most counties add an additional 0.5% county tax, bringing the typical combined rate to 5.5%. A few counties impose a slightly higher rate of up to 0.6%, for a maximum combined rate of 5.6%. Wisconsin is also a member of the Streamlined Sales Tax (SST) agreement, which simplifies multi-state compliance. This guide covers everything about Form S-211, Wisconsin's exemption certificate, for 2026.

Wisconsin Sales Tax Basics

State and Local Rates

The Wisconsin state sales tax rate is 5%. Most of Wisconsin's 72 counties impose an additional 0.5% county sales tax. A small number of counties have adopted a higher rate of 0.5% to 0.6%. The combined rate in most locations is 5.5%.

Unlike states with complex city-level taxes, Wisconsin keeps its local tax structure simple. Only counties can impose additional sales tax, and the rates are narrow. This makes compliance much easier than in states like Colorado or Missouri.

Use Tax

Wisconsin imposes a 5% use tax (plus applicable county tax) on goods purchased from out-of-state sellers when sales tax is not collected. Items purchased for resale are exempt from use tax.

What Is Taxable in Wisconsin?

• Most tangible personal property is taxable
• Groceries (unprepared food) are exempt
• Prescription drugs are exempt
• Clothing is fully taxable (no clothing exemption)
• Certain digital goods are taxable (downloaded music, movies, books, software)
• Some services are taxable, including landscaping, telecommunications, and lodging
• Prepared food is taxable at the full rate

What Form Do You Need?

Wisconsin uses Form S-211, the Wisconsin Sales and Use Tax Exemption Certificate. This form is issued by the Wisconsin Department of Revenue (WI DOR).

About Form S-211

Form S-211 is a general-purpose exemption certificate used for all sales and use tax exemptions in Wisconsin, including resale. When claiming a resale exemption, the buyer checks the appropriate box and provides their seller's permit number.

Key fields include:

• Purchaser's name, address, and phone number
• Wisconsin seller's permit number or use tax certificate number
• Reason for exemption (select "Resale")
• Description of property or services being purchased
• Purchaser's signature and date

Where to Get the Form

Form S-211 is available as a free download from the WI DOR website. The form is two pages, including instructions on the second page.

Who Needs a Wisconsin Resale Certificate?

Any business purchasing tangible personal property or taxable services for resale needs a Wisconsin exemption certificate. This includes:

Retailers buying inventory to sell through stores, websites, craft fairs, farmers markets, or other channels.

Wholesalers and distributors purchasing goods from manufacturers or importers for redistribution.

Online sellers registered in Wisconsin who purchase inventory for resale through Amazon, eBay, Etsy, Shopify, or other platforms.

Manufacturers purchasing raw materials, components, and packaging that become part of a product manufactured for sale.

Restaurants and food service businesses buying food ingredients that will be prepared and sold as meals.

Who Does NOT Qualify

• Consumers purchasing for personal use
• Businesses buying supplies, equipment, or tools for internal operations
• Contractors purchasing materials for installation into real property (with limited exceptions)

How to Apply for a Wisconsin Resale Certificate

Step 1: Register for a Wisconsin Seller's Permit

You need a Wisconsin seller's permit before you can issue a valid Form S-211 for resale purposes. Registration is handled through the WI DOR.

What you need to register:

• Federal EIN or SSN (for sole proprietors)
• Business legal name and DBA
• Business address
• Type of business entity
• Description of business activities
• Expected start date of sales
• Estimated monthly taxable sales

Registration is free. Apply online through the WI DOR's electronic registration system.

Processing time: Online applications are typically processed within 5 to 10 business days.

Step 2: Complete Form S-211

Download the form and enter your business details. Check "Resale" as the exemption reason. Enter your Wisconsin seller's permit number and describe the items you will purchase for resale.

Step 3: Provide the Certificate to Your Suppliers

Give the completed S-211 to each vendor you want to purchase from without paying sales tax. The vendor retains the form as documentation.

Want help with the process? We handle everything from registration to certificate completion.

Get Your Resale Certificate -->

Multi-State Considerations

Wisconsin is a member of the Streamlined Sales Tax (SST) agreement, which is a significant advantage for businesses operating across state lines.

SST Membership

As an SST member, Wisconsin accepts the Streamlined Sales and Use Tax Agreement Certificate of Exemption. Businesses registered through the SST system can use the SST certificate when purchasing goods in Wisconsin for resale.

This is especially useful for businesses operating in multiple SST states. One certificate format works across all member states, reducing paperwork and simplifying vendor relationships.

Out-of-State Sellers

Wisconsin's economic nexus threshold is $100,000 in gross sales to Wisconsin buyers in the current or prior calendar year. There is no separate transaction count threshold. Meeting this threshold requires registration, collection, and remittance of Wisconsin sales tax.

Marketplace Facilitator Rules

Wisconsin requires marketplace facilitators to collect and remit sales tax on behalf of third-party sellers when the facilitator meets the economic nexus threshold. If you sell exclusively through a marketplace, the marketplace handles your Wisconsin obligations. If you also sell directly, you need your own seller's permit.

For more on multi-state compliance, see our multi-state resale certificate guide.

Wisconsin-Specific Rules You Should Know

Manufacturing Exemptions

Wisconsin offers a broad exemption for machinery and equipment used exclusively and directly in manufacturing. This includes machines, tools, dies, jigs, and patterns. The exemption also covers repair parts and supplies consumed in the manufacturing process.

If you both manufacture and sell products, the manufacturing exemption covers your production equipment, while the resale exemption on Form S-211 covers your raw materials and components.

Computer and Software Exemptions

Wisconsin provides exemptions for custom software and certain software-related services. Prewritten (canned) software sold in tangible form or downloaded is taxable. Custom software created for a specific buyer is generally exempt.

Farming and Agriculture

Agricultural products, farm machinery, and supplies used in farming operations are exempt from Wisconsin sales tax. Farmers selling their products at retail still need a seller's permit and should use Form S-211 for their inventory purchases.

Temporary Seller Events

If you sell at craft fairs, farmers markets, or other temporary events in Wisconsin, you still need a seller's permit. Wisconsin does not issue temporary permits; your regular seller's permit covers all locations in the state. You must collect the correct combined rate (state plus county) based on the event location.

Audit Practices

The WI DOR audits businesses on a rotating basis. Having properly completed S-211 forms on file for every tax-exempt purchase protects you during an audit. The standard lookback period is 4 years.

Common Mistakes with Wisconsin Resale Certificates

Mistake 1: Using the Certificate for Personal or Business-Use Items

Buying office supplies, personal items, or business equipment with a resale certificate is the most common violation. Auditors compare exempt purchases against your reported taxable sales.

Mistake 2: Not Collecting the Correct County Tax

Wisconsin's county taxes vary. Make sure your point-of-sale system applies the correct county rate based on the delivery location. Undercollecting by 0.5% across hundreds of transactions creates liability.

Mistake 3: Forgetting to Provide Certificates to Out-of-State Vendors

If you buy inventory from vendors in other states and have it shipped to Wisconsin, provide those vendors with a Form S-211 or SST certificate. Without documentation, you may owe use tax on those purchases.

Mistake 4: Assuming the SST Certificate Replaces State Registration

The SST certificate simplifies multi-state exemption claims, but you still need to register for a Wisconsin seller's permit if you have nexus in the state. The SST certificate is a documentation tool, not a substitute for registration.

How Much Can You Save?

Wisconsin's combined rates produce solid savings with a resale certificate.

Use our savings calculator to calculate your exact savings.

Wisconsin Resale Certificate FAQs

Q: Does the Wisconsin resale certificate expire? A: Form S-211 does not have an expiration date when used as a blanket certificate. However, the certificate is only valid while your seller's permit is active. Vendors may request updated certificates periodically.

Q: Is there a fee for a Wisconsin seller's permit? A: No. Wisconsin does not charge a fee for seller's permit registration.

Q: Can I use the SST certificate instead of Form S-211? A: Yes. Wisconsin is an SST member state and accepts the SST certificate of exemption. Either form is valid.

Q: Can out-of-state businesses use Form S-211? A: Yes. An out-of-state business purchasing goods in Wisconsin for resale can provide a completed S-211. Include your home state's registration number.

Q: Are digital goods taxable in Wisconsin? A: Yes. Wisconsin taxes specified digital goods including downloaded music, movies, books, and software.

Get Started with Your Wisconsin Resale Certificate

Wisconsin's simple county-based tax structure and SST membership make the resale certificate process straightforward. Register for your seller's permit, complete Form S-211, and start saving on every inventory purchase.

• Expert registration guidance
• Help completing Form S-211 or SST certificate
• Ongoing compliance support

Get Your Resale Certificate -->

For more details on Wisconsin's requirements, visit our Wisconsin state page.

Wisconsin's low combined rate and predictable county-level taxes make compliance manageable. Get your seller's permit, document your exemptions, and keep good records for audit protection.

Related Articles

• What Is a Resale Certificate? - Start with the fundamentals if you are new to resale certificates.
• Resale Certificate for Amazon Sellers - Wisconsin sellers on Amazon have specific considerations.
• Understanding Sales Tax Nexus - Learn when you are required to register in Wisconsin and other states.