Wisconsin Sales and Use Tax Bond Overview
- Purpose: To guarantee payment of all state taxes, interest and penalties
- Who Needs It: Any business required to pay taxes on gross receipts in Wisconsin
- Regulating Body: The Wisconsin Department of Revenue
- Bond Amount: Two times the monthly tax liability
- Minimum Price: $100 for up to $10k coverage
What Is a Wisconsin Sales and Use Tax Bond?
Wisconsin law requires certain individual and business licensees file a surety bond to guarantee they'll pay their taxes promptly when due.
The Wisconsin sales and use tax bond guarantees tax payments for the following products and state license types:
- Alcohol beverages
- Tobacco/vapor products
- Cigarettes
- Fuel
- Sales and use
- Nonresident entertainer
How Much Do Tax Bonds Cost in Wisconsin?
Your Wisconsin sales tax bond cost will depend on your bond amount and potentially your personal credit history.
- Bonds up to $10,000 coverage cost $20 per $1,000 with a $100 minimum.
- Bonds greater than $10,000 start at $200 but require an application to get exact pricing.
You can also select a multi-year term to save 25% on your annual premium. Submit a quick, online application form now to get started.
SuretyBonds.com offers the lowest available rates from our nationwide provider network with no added fees.
How Does a Wisconsin Sales and Use Tax Bond Work?
This type of surety bond creates a legally-binding contract between three parties: the principal, obligee and surety provider.
| Bond Party | Description |
|---|---|
| 1) Principal | The retailer remitting sales taxes and filing the bond |
| 2) Obligee | The Wisconsin Department of Revenue |
| 3) Surety | The surety provider issuing the bond |
The bond form holds principles liable for upholding Chapters 66, 71, 77, 78, and 139, of the Wisconsin Statutes. If you break the bond terms, the DOR can file bond claims to recover taxes, fines or penalties.

How Do I Get a Sales and Use Tax Bond in Wisconsin?
If your bond amount is $10,000 or less, you can purchase your Wisconsin sales and use tax bond online 24/7.
If your bond amount is more than $10,000, you can apply online 24/7. You'll need to provide your information for a soft credit preview.
Once you checkout, we’ll email your official bond form instantly.
How Do I File My Bond?
We’ll email you the official bond form, but you must mail it to the appropriate DOR address based on the specific business permit type.
Alcohol, Cigarette, Fuel, and Tobacco/Vapor Products
Excise Tax Unit
Wisconsin Department of Revenue
PO BOX 8900
Madison WI 53708-8900
Sales and Use Tax Bond
Special Procedures Unit 4-SPU
Wisconsin Department of Revenue
PO BOX 8901
Madison WI 53708-8901
Entertainer's Bond
Wisconsin Department of Revenue 3-164
PO BOX 8966
Madison WI 53708-8966
Do I Need to Renew My Bond?
Yes, you'll need to renew your sales tax bond before its current term expires. All you need to do is pay your SuretyBonds.com renewal invoice to keep your state tax bond active for your next business license term.
