Wisconsin Bulletin Clarifies Tariffs as Part of Taxable Sales and Purchase Prices

• Tariffs passed from importers to consumers are part of the sales price.
• If the product is subject to Wisconsin sales or use tax, the entire sales price including tariffs is taxable.
• Listing tariffs separately on invoices does not change tax treatment.
• If importers do not collect sales tax, consumers are liable for use tax on the purchase price including tariffs.
• If consumers pay tariffs directly to customs, these tariffs are not subject to sales or use tax.
• Consumers are liable for use tax on the purchase price excluding tariffs paid to customs.

Source: deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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