Wisconsin Contractor Sales Tax 2026
Wisconsin sales tax for contractors 2026. Labor taxable? Materials? Real rules from state revenue department.
Wisconsin sales tax rate for contractors
- Combined rate: 5% + 0.5% county (~5.4% combined avg)
- Construction labor taxable: NO - real property labor is exempt
- Tax authority: Wisconsin Department of Revenue
How Wisconsin treats contractor labor
Real property labor exempt. County tax of 0.5% in most counties.
Wisconsin-specific rules
Construction labor exempt. Premier resort areas (Wisconsin Dells) have additional tax. DCC + DCQ required for residential.
Wisconsin mechanics lien rights
Beyond sales tax, Wisconsin contractor billing must respect the mechanics lien deadline of 6 months from last work. Preliminary notice: Notice of Furnishing required within 60 days of first furnishing.
Wisconsin contractor licensing
Wisconsin Department of Safety and Professional Services (DSPS) - required for licensed work. Dwelling Contractor Certification $25 + Dwelling Contractor Qualifier $30. Board: https://dsps.wi.gov.
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