The Department of Revenue (DOR) filed an emergency rule this week related to the collection of online sales taxes. The rule will allow DOR to collect Wisconsin’s 5 percent sales tax from online sellers without a physical presence in the state beginning on Oct. 1, 2018.
The emergency rule aims to bring Wisconsin into conformity with the recent U.S. Supreme Court decision in South Dakota v. Wayfair that ruled states may collect online sales tax from sellers with no physical presence in the state. The rule includes an exception consistent with Wayfair for sellers with less than $100,000 in sales or less than 200 transactions in the state.
Gov. Scott Walker approved the scope statement for the rule in July.