Editing Wisconsin (section)

===Taxation===
{{main|Sales taxes in the United States|Property tax in the United States|State income tax}}
[[File:Wisconsin Budget (2021).webp|thumb|upright=1.25|Wisconsin Budget (2021)]]

Wisconsin collects personal [[income tax]]es which range from 4% to 7.65% based on five [[income bracket]]s. The state [[sales tax|sales]] and [[use tax]] rate is 5.0%. Fifty-nine counties have an additional sales/use tax of 0.5%.<ref>{{cite web|url=http://www.revenue.wi.gov/esd/cotax07.html|title=County Sales Tax Distribution-2007|access-date=March 24, 2007|date=March 6, 2007|publisher=Wisconsin Department of Revenue|url-status=dead|archive-url=https://web.archive.org/web/20080513134039/http://www.revenue.wi.gov/esd/cotax07.html|archive-date=May 13, 2008}}</ref>

The most common property tax assessed on Wisconsin residents is the real [[property tax]], or their residential property tax. Wisconsin does not impose a property tax on vehicles, but does levy an annual registration fee. Property taxes are the most important tax revenue source for Wisconsin's local governments, as well as major methods of funding school districts, vocational-technical colleges, special purpose districts and tax incremental finance districts. Equalized values are based on the full market value of all taxable property in the state, except for agricultural land. To provide property tax relief for farmers, the value of agricultural land is determined by its value for agricultural uses, rather than for its possible development value. Equalized values are used to distribute state aid payments to counties, municipalities, and technical colleges. Assessments prepared by local assessors are used to distribute the property tax burden within individual municipalities.

Wisconsin does not assess a tax on [[intangible property]]. Wisconsin does not collect [[inheritance tax]]es. Until January 1, 2008, Wisconsin's [[estate tax]] was decoupled from the federal estate tax laws; therefore the state imposed its own estate tax on certain large estates.<ref>{{cite web|url=http://www.revenue.wi.gov/faqs/ise/estate.html#ret3|title=Wisconsin Department of Revenue|publisher=Revenue.wi.gov|access-date=July 25, 2010|archive-url=https://web.archive.org/web/20100722063948/http://www.revenue.wi.gov/faqs/ise/estate.html#ret3|archive-date=July 22, 2010|url-status=dead}}</ref>

There are no [[toll road]]s in Wisconsin; highway construction and maintenance are funded in part by [[motor fuel tax]] revenues, and the remaining balance is drawn from the State General Fund. Non-highway road construction and maintenance are funded by local governments (municipalities or counties).