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LINE INSTRUCTIONS
Lines 1a - 8a. Enter the amount of taxable sales from the sale, license, lease or rental of taxable products or services
in the appropriate premier resort area. The types of products and services that are subject to the 5% Wisconsin state
sales tax are also subject to the premier resort area tax. Products or services that are exempt from state sales tax, are
also exempt from the premier resort area tax.
You may reduce taxable receipts in the current reporting period by sales reported as taxable on a previously filed return
when you receive a valid exemption certificate after the sale. You may claim the deduction if all of the following apply:
• you paid the tax to the department,
• you have returned to the buyer, in cash or credit, all tax previously paid by the buyer, and
• the sales tax return on which you will claim the deduction is in the same taxable year (for income or franchise tax
purposes) in which you reported the sale and paid the tax.
Lines 1b - 8b. Calculate the appropriate amount of the tax by multiplying the taxable sales by the proper resort area rate.
Line 10. Discount - To determine the amount of retailer’s discount that may be claimed, complete your sales and use tax
return prior to completing your premier resort area tax return. The retailer’s discount is only allowed on timely reported
and paid taxes.
The following worksheet will assist you in determining the retailer’s discount you may claim on your premier resort area
tax return:
a) State and county sales tax (line 17) on timely filed sales tax return .....
b) Premier resort area tax (line 9) on premier resort area tax return ....... +
c) Total state, county, and premier resort area tax .................... =
For taxes payable on or after October 1, 2023: If your total state, county, and premier resort area tax for the reporting
period is equal to or greater than $1,333, multiply the amount on line 9 times .0075. This is your allowable retailer’s discount
for purposes of the premier resort area tax. Note: The total discount for the state and county sales and use taxes, and
premier resort area taxes may not exceed $8,000 for the reporting period.
If your total state, county, and premier resort area tax for the reporting period is more than $10 but less than $1,333, your
retailer’s discount for purposes of the premier resort area tax is zero (0). You would have already claimed your allowable
$10 retailer’s discount on your sales tax return.
If your total state, county, and premier resort area tax for the reporting period is equal to or less than $10, your retailer’s
discount is equal to the tax shown on line 9.
For taxes payable on or prior to September 30, 2023: If your total state, county, and premier resort area tax for
the reporting period is equal to or greater than $2,000, multiply the amount on line 9 times .005. This is your allowable
retailer’s discount for purposes of the premier resort area tax. Note: The total discount for the state and county sales and
use taxes, and premier resort area taxes may not exceed $1,000 for the reporting period.
If your total state, county, and premier resort area tax for the reporting period is more than $10 but less than $2,000, your
retailer’s discount for purposes of the premier resort area tax is zero (0). You would have already claimed your allowable
$10 retailer’s discount on your sales tax return.
If your total state, county, and premier resort area tax for the reporting period is equal to or less than $10, your retailer’s
discount is equal to the tax shown on line 9.
Line 12. Interest and penalty - If you do not file a return on time, you are subject to interest at the rate of 1.5% per month
on the tax on line 11 from the due date to the date the return is filed. Include this amount on line 12.
In addition, late returns may be subject to (1) a $20 late filing fee, and (2) a negligence penalty of 5% per month, or portion
of month, the return is late, up to a maximum of 25%. If an additional amount is due, you will be notified.
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