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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Wisconsin contractor resources by trade