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Get Wisconsin Municipalities - Uwex

E Tax 1. Sales tax is imposed upon the gross receipts of sellers (such as governmental units, depart ment stores, restaurants, etc.) who sell or lease tangible personal property or taxable services at retail in Wisconsin. The seller is responsible for collection and payment of the sales tax. 2. Use tax is imposed upon the storage, use, or other consumption in Wisconsin of tangible personal property or taxable services that were not subject to the Wisconsin sales tax when originally purchased f.

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