What computer hardware, software, and services are taxable?
There are two major sales and use tax provisions that relate to the sales and use tax treatment of computer software and services: The sale of tangible personal property is subject to Wisconsin sales tax, unless an exemption applies. Tangible personal property is defined to include computer software, except custom computer software. Therefore the sale, lease or license of computer hardware and computer software, except custom computer software, is subject to Wisconsin sales or use tax. The repair, service, alteration, fitting, cleaning, painting, coating, towing, maintenance, and inspection of tangible personal property is also subject to Wisconsin sales or use tax. Taxable Sales Charges to customers for the following services are subject to Wisconsin sales or use tax: Installation and setup of computer hardware Installation of hardware devices (including printers, hard drives, modems, monitors, etc.) Installation of canned software Configuration of canned software Online or on-site tr
