Sales of Internet access services are no longer subject to Wisconsin sales and use tax effective July 1, 2020. This means that you should not be charged Wisconsin sales tax on internet access services, so check your statements/invoices for July services to make sure they are accurate.


The Internet Tax Freedom Act (ITFA) is federal legislation banning states and local governments from imposing sales tax on Internet access. The ITFA was set to expire on October 1, 2016 but the ban was made permanent on February 24, 2016. The ITFA allowed for certain states to be grandfathered in, allowing states, like Wisconsin, to continue to impose sales tax on Internet access. However, the permanent extension of ITFA includes a provision that bans grandfathered states from taxing Internet access services after June 30, 2020. Therefore, charges for Internet access services in Wisconsin will not be taxable as of July 1, 2020.

Internet Sales Are Still Subject to Sales & Use Tax!

While “Internet Tax Freedom Act” sounds like all internet sales are free from tax, that is not the case. Please beware that your online sales and purchases may still be subject to Wisconsin sales and use tax. The change in tax treatment is solely for Internet access services.