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Wisconsin puts end to baseball stadium tax

Feb 18, 2020

Overview

The Wisconsin Department of Revenue has announced that, beginning April 1, retailers will no longer be permitted to collect the state’s baseball stadium sales tax. This tax, which has been in effect since 1996, was imposed to help finance the construction and operation of Miller Park.  

Baseball stadium sales tax repeal

In March 2019, members of the board that oversees the Southeast Wisconsin Professional Baseball Park District voted to proceed with plans to end the baseball stadium tax by March 2020. In November 2019, the Wisconsin Legislature enacted 2019 Wis. Act. 28 to reinforce that the baseball stadium tax will end on March 31.

The following sales tax rates apply to taxable sales and taxable purchases in the five Wisconsin counties that comprise the baseball stadium district: 

Wisconsin County

Rate for taxable sales made prior to April 1, 2020:

Rate for taxable sales made on or after April 1, 2020:

Milwaukee

5.6% (incl. 0.5% county tax and 0.1% baseball stadium tax)

5.5% (includes 0.5% county tax)

Ozaukee

5.6% (incl. 0.5% county tax and 0.1% baseball stadium tax)

5.5% (includes 0.5% county tax)

Washington

5.6% (incl. 0.5% county tax and 0.1% baseball stadium tax)

5.5% (includes 0.5% county tax)

Racine

5.1% (incl. 0.1% baseball stadium tax)

5.0%

Waukesha

5.1% (incl. 0.1% baseball stadium tax)

5.0%

 

Baseball stadium use tax repeal

In addition to the baseball stadium sales tax, the five counties in the baseball stadium district have also historically imposed a baseball stadium use tax. This use tax is imposed upon purchasers of items used, stored or consumed in counties that impose the baseball stadium district tax. Baseball stadium use tax must be paid when baseball stadium sales tax is not charged and no exemption applies. Under 2019 Wis. Act 28, purchasers will no longer owe the baseball stadium use tax effective April 1, 2020.

Author(s)

Austin DeMoss, MBA
Manager, State and Local Tax
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