Between May 15 and July 2, the Wisconsin Department of Revenue will accept claims for $100 per child! It is a $100 rebate for all of the sales and use tax paid on purchases raising a dependent child in 2017. Apply here: Common questions: Special tax note on rebate: The rebate is being treated as an additional Wisconsin income tax refund, so the $100 per child will be taxable on your 2018 federal income tax return if you itemized in 2017. Upcoming: WI sales tax holiday August 1-5