Exemption
Wis. Stat. § 77.9815
in effectAny retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year.
Source: WI Statutes (Official Site)URL: https://docs.legis.wisconsin.gov/document/statutes/77.9815Fetched: 10/7/2026
