PDF document

- 1 -

                        Important Rate Changes! 
                        • Racine County tax begins April 1, 2025 
                        • Manitowoc County tax begins January 1, 2025 
                        • Milwaukee County tax increases January 1, 2024 
                        • City of Milwaukee tax begins January 1, 2024 

                        See the Sales Tax Rate Chart for more information. 
   
 Premier Resort  

 Area Tax 
  
 For Certain Sellers Making Taxable Sales in a Premier Resort Area 
  
 Publication 403 (5/22)

- 2 -

Enlarge image

                                         TABLE OF CONTENTS 
                                                           Page 

  1.  INTRODUCTION ...........................................................................................................................................3 

  2.  WHO MAY IMPOSE A PREMIER RESORT AREA TAX? ......................................................................................3 

  3.  WHICH SALES ARE SUBJECT TO THE TAX ?......................................................................................................3                               

  4.  WHO IS SUBJECT TO THE PREMIER RESORT AREA TAX?..................................................................................4 
      A.  Which Sellers are Subject to the Tax? .............................................................................................................. 4 
      B.  Buyers............................................................................................................................................................... 5 
      C.  Where Does a Sale Take Place? ....................................................................................................................... 6 

  5.  WHAT TYPES OF PRODUCTS AND SERVICES ARE TAXABLE? ...........................................................................8 

  6.  TRANSITIONAL PROVISIONS .........................................................................................................................8 
      A. Adoption of Premier Resort Area Tax .............................................................................................................. 8                   
      B. Change in Premier Resort Area Tax Rate ......................................................................................................... 9                     

  7.  REGISTRATION ........................................................................................................................................... 10 

  8.  COMPUTING THE TAX ................................................................................................................................ 10 
      A. Tax Is Imposed on Sales Price ........................................................................................................................ 10              
      B. Collecting the Tax from Customers ................................................................................................................ 11                  
      C. Computing the Tax ......................................................................................................................................... 11         

  9.  ACCOUNTING METHODS ............................................................................................................................ 13 

  10. FILING RETURNS AND PAYING THE TAX ........................................................................................................ 13 
      A. Reporting Premier Resort Area Tax ............................................................................................................... 13                   
      B. How Often Is the Tax Reported? .................................................................................................................... 13                 
      C. Due Date for Filing ......................................................................................................................................... 13       
      D. Seasonal Sellers .............................................................................................................................................. 13 
      E. Obtaining an Extension of Time to File .......................................................................................................... 14                   
      F. Payment of Tax .............................................................................................................................................. 14       

  11. INTEREST AND PENALTIES .......................................................................................................................... 14 
      A. Interest ........................................................................................................................................................... 14 
      B. Penalties ......................................................................................................................................................... 14 

  12. CORRECTING AN ERROR ............................................................................................................................. 14 

  13. RECORDKEEPING ....................................................................................................................................... 15 

  14. YOU MAY BE AUDITED ............................................................................................................................... 15 

  15. IF YOU HAVE QUESTIONS OR NEED ASSISTANCE ......................................................................................... 15

- 3 -

Enlarge image

Premier Resort Area Tax Publication 403

I M P O R T AN T CH AN G E S
The Village of Ephraim adopts the premier resort area tax. Effective January 1, 2022, the 0.5% premier resort area
tax applies to sales occurring in the Village of Ephraim.

Marketplace providers are responsible for collecting premier resort area tax. A marketplace provider must collect
and remit premier resort area tax on sales sourced to a premier resort area and facilitated on behalf of a seller that is
classified under one of the Standard Industrial Classification (SIC) codes listed in this publication. Page 6.

1. INTRODUCTION

This publication provides information about the premier resort area tax, including who is subject to the tax, which
sales are subject to the tax, and how to report the tax. The Wisconsin Department of Revenue is responsible for
administering the premier resort area tax and distributing the tax to the municipalities or counties that adopt the
tax.

2. WHO MAY IMPOSE A PREMIER RESORT AREA TAX?

Wisconsin law permits a municipality or county to impose a premier resort area tax if the municipality or county
meets certain criteria. The premier resort area tax rate is 0.5% except for the village of Lake Delton and the City of
Wisconsin Dells whose tax rate is 1.25%.

In order to impose a premier resort area tax, a municipality or county must enact an ordinance or resolution
declaring itself to be a premier resort area. However, a municipality or county may not declare itself to be a
premier resort area unless at least 40% of the equalized value of the taxable property within the municipality or
county is used by tourism-related retailers.

Exception: A municipality or county may impose a premier resort area tax even if less than 40% of the equalized
assessed value of the taxable property within the municipality or county is used by tourism-related retailers, if
authorized by the legislature.

The following municipalities impose a premier resort area tax:

Municipality Effective Date of Tax
Village of Ephraim January 1, 2022
Village of Sister Bay July 1, 2018
City of Rhinelander January 1, 2017
Village of Stockholm October 1, 2014
City of Eagle River October 1, 2006
City of Bayfield January 1, 2003
City of Wisconsin Dells July 1, 1998
Village of Lake Delton April 1, 1998

3. WHICH SALES ARE SUBJECT TO THE TAX?

Sales, licenses, leases, and rentals of tangible personal property, certain coins and stamps, certain leased property
affixed to realty, certain digital goods, and certain services are subject to the Wisconsin state sales tax.

Every retailer (i.e., seller) making sales subject to the 5% Wisconsin state sales and use tax must also collect and
remit the applicable 0.5% county tax for taxable sales that take place in a county that has adopted county sales

3
Back to Table of Contents

- 4 -

Enlarge image

Premier Resort Area Tax Publication 403

tax. Sellers must also collect premier resort area tax if both conditions in Part 4.A. are met. This applies regardless
of whether the seller is "engaged in business" in the county or premier resort area in which the sale takes place.

For more information about taxable products and services, see Publication 201, Wisconsin Sales and Use Tax
Information, or What is Taxable? common questions.

4. WHO IS SUBJECT TO THE PREMIER RESORT AREA TAX?

A. Which Sellers are Subject to the Tax?

Every seller making sales of products or services that are subject to the 5% Wisconsin state sales tax, is also
subject to the premier resort area tax on such sales if both of the following conditions are met:
(1) The sale, license, lease, or rental takes place in a premier resort area, and

(2) The seller is classified in the Standard Industrial Classification (SIC) Manual, 1987 Edition, published by the
U.S. Office of Management and Budget, under one of the following industry numbers (SIC codes):

5311 – Department stores.
5331 – Variety stores.
5399 – Miscellaneous general merchandise stores.
5441 – Candy, nut, and confectionary stores.
5451 – Dairy product stores.
5461 – Retail bakeries.
5499 – Miscellaneous food stores.
5541 – Gasoline service stations.
5611 – Men’s and boys’ clothing and accessory stores.
5621 – Women’s clothing stores.
5632 – Women’s accessory and specialty stores.
5641 – Children’s and infants’ wear stores.
5651 – Family clothing stores.
5661 – Shoe stores.
5699 – Miscellaneous apparel and accessory stores.
5812 – Eating places.
5813 – Drinking places.
5912 – Drug stores and proprietary stores.
5921 – Liquor stores.
5941 – Sporting goods stores and bicycle shops.
5942 – Bookstores.
5943 – Stationery stores.
5944 – Jewelry stores.
5945 – Hobby, toy, and game shops.
5946 – Camera and photographic supply stores.

4
Back to Table of Contents

- 5 -

Enlarge image

Premier Resort Area Tax Publication 403

5947 – Gift, novelty, and souvenir shops.
5948 – Luggage and leather goods stores.
5949 – Sewing, needlework, and piece goods stores.
5992 – Florists.
5993 – Tobacco stores and stands.
5994 – News dealers and newsstands.
5999 – Miscellaneous retail stores.
7011 – Hotels and motels.
7032 – Sporting and recreational camps.
7033 – Recreational vehicle parks and campsites.
7922 – Theatrical producers (except motion picture) and miscellaneous theatrical services.
7929 – Bands, orchestras, actors, and other entertainers and entertainment groups.
7948 – Racing, including track operation.
7991 – Physical fitness facilities.
7992 – Public golf courses.
7993 – Coin-operated amusement devices.
7996 – Amusement parks.
7997 – Membership sports and recreation clubs.
7999 – Amusement and recreational services, not elsewhere classified.

Note 1: Any seller that would have been classified in one of the industry numbers above, except for the fact that it
is a retail outlet for a manufacturer or wholesaler, will be considered to be classified in one of the industry numbers
above for purposes of the premier resort area tax.

Note 2: A description of each of the above industry classifications is available on the Department of Revenue’s
Premier Resort Area Tax common questions. If there is a dispute as to the proper classification of a seller's business,
the Department of Revenue’s decision on the proper classification is final.

Note 3: No seller is liable for the premier resort area tax on a transaction in which the seller charged and collected
the incorrect amount of premier resort area tax on the sale of a product that was shipped to the purchaser's location
within a premier resort area, until a database identifying the addresses subject to each premier resort area tax is
available to all sellers. This relief from liability does not apply to transactions which are sourced to the seller's place
of business.

Note 4: A marketplace provider must collect premier resort area taxes on taxable sales the marketplace provider
facilitates on behalf of a marketplace seller that is classified under one of the SIC codes listed in this publication. A
marketplace provider is a person who facilitates a retail sale on behalf of a seller by listing or advertising the seller's
products and services, and who processes the purchaser's payment.

B. Buyers

The premier resort area tax is imposed on the seller, not the buyer. However, the seller may pass the tax on to
the buyer.

5
Back to Table of Contents

- 6 -

Enlarge image

Premier Resort Area Tax Publication 403

The buyer does not become liable to the Department of Revenue for the premier resort area tax if the seller
fails to charge the tax to the buyer.

Example: A jewelry store located outside Wisconsin, classified under SIC code 5944, sells jewelry to an individual
and ships the jewelry to the individual’s home in the City of Eagle River. The store does not collect the premier
resort area tax on the sale. The individual is not liable for the City of Eagle River premier resort area tax.

C. Where Does a Sale Take Place?

The General Sourcing Rules uses a hierarchy to determine the location of a sale with the following exceptions:

• Leases, licenses, and rentals – Please refer to (2) – (4) below.
• Direct mail – Please refer to sec. Tax 11.945(3), Wis. Adm. Code.

• Telecommunications services – Please refer to sec. Tax 11.66(3), Wis. Adm. Code.

• Retail florists – Please refer to sec. Tax 11.945(5), Wis. Adm. Code.
(1) General Sourcing Rules

Generally, a sale is sourced to the location where the purchaser receives the product or service.

Receive means:

• Taking possession of the tangible personal property,

• Making first use of services, or

• Taking possession or making first use of digital goods, whichever comes first.
Receive does not include a shipping company taking possession of the property on a
purchaser’s behalf.

Under the general sourcing rules, a sale is sourced as follows:

(a) Seller's Location. If the purchaser receives the product at the seller’s business location, the sale is
sourced to that business location. (Exception for county tax: Sales of motor vehicles, boats, recreational
vehicles as defined in sec. 340.01(48r), Wis. Stats., and aircraft are sourced to the county where the
item will be customarily kept.)

Example 1 - General: A person buys a bicycle for $200 from a bicycle shop in the Village of Lake Delton
premier resort area. The bicycle shop is classified under SIC code 5941. The buyer takes possession of
the bicycle at the seller’s business location in the Village of Lake Delton and then takes the bicycle home
to Oshkosh. The sale is sourced to the Village of Lake Delton (the place where the buyer took possession
of the bicycle). The sale is subject to the 1.25% Village of Lake Delton premier resort area tax since the
bicycle shop is classified under SIC code 5941. The sale is also subject to the 5% state tax and the 0.5%
Sauk County tax.

Example 2 - Snowmobiles, trailers, semi-trailers, and all-terrain vehicles: A person who lives in Ashland
County (not a premier resort area) purchases a snowmobile from a seller located in the City of Bayfield
(a premier resort area) in Bayfield County. The seller is primarily engaged in the business of selling
sporting goods and is classified under SIC code 5941. The buyer picks up the snowmobile at the seller’s
location in the City of Bayfield. The snowmobile is customarily kept in Ashland County.

6
Back to Table of Contents

- 7 -

Enlarge image

Premier Resort Area Tax Publication 403

The seller is subject to the 5% state sales tax, the 0.5% Bayfield County tax, and the 0.5% City of Bayfield
premier resort area tax on this sale. The seller is subject to the Bayfield County tax because the buyer
received the snowmobile in Bayfield County. The seller is also subject to the City of Bayfield premier
resort area tax because the buyer received the snowmobile in the City of Bayfield and the seller is
classified under SIC code 5941.

Example 3 - Motor vehicles, boats, recreational vehicles as defined in sec. 340.01(48r), Wis. Stats.,
and aircraft: A seller operates a hotel in the City of Wisconsin Dells and is classified under SIC code 7011.
The seller sells a motor vehicle that it used in its hotel business to an individual, who lives in Milwaukee.
The individual receives the vehicle in the City of Wisconsin Dells and will customarily keep the vehicle
in Milwaukee County. The seller is subject to a combined tax rate of 6.75% on this sale. This is comprised
of the 5% state sales tax, the 0.5% Milwaukee County use tax, and the 1.25% City of Wisconsin Dells
premier resort area tax. The seller must collect the Milwaukee County use tax because the buyer will
customarily keep the vehicle in Milwaukee County. The seller is subject to the 1.25% City of Wisconsin
Dells premier resort area tax because the buyer received the vehicle in the City of Wisconsin Dells and
the seller is classified under SIC code 7011.

(b) Delivery Address. If (a) does not apply, the sale is sourced to the location where the purchaser, or the
purchaser’s designated donee, receives the product, including the location indicated by the instructions
known to the seller for delivery to the purchaser or the purchaser’s designated donee.

Example: A person buys clothing from a clothing store in Madison, Wisconsin. The clothing store is
classified under SIC code 5621. The store hires a shipping company to deliver the clothing to the buyer
in the Village of Lake Delton. The store is subject to the 5% state sales tax, the 0.5% Sauk County tax,
and the 1.25% Village of Lake Delton premier resort area tax on its sale of the clothing.

(c) Purchaser's Billing Address. If (a) and (b) do not apply, the sale is sourced to the purchaser’s address as
indicated by the seller’s business records, if the records are maintained in the ordinary course of the
seller’s business and if using that address to establish the location of a sale is not in bad faith.

(d) Purchaser's Other Address. If (a), (b), and (c) do not apply, the sale is sourced to the purchaser’s address
as obtained during the consummation of the sale, including the address indicated on the purchaser’s
payment instrument, if no other address is available and if using that address is not in bad faith.

(e) Shipped From Location. If the location of a sale cannot be determined under (a), (b), (c), and (d), the
sale is sourced to the location from which the product is shipped. Exception:

• If the item sold is a digital good or computer software delivered electronically and the location of
the sale cannot be determined under (a), (b), (c), and (d), the sale is sourced to the location from
which the digital good or computer software was first available for transmission by the seller, not
including any location that merely provided the digital transfer of the computer product sold.
• If a service is sold and the location of the sale cannot be determined under (a), (b), (c), and (d), the
service is sourced to the location from which the service was furnished.

(2) Sourcing Leases, Rentals, and Licenses of Tangible Personal Property, Certain Coins and Stamps, Certain
Leased Property, and Certain Digital Goods.

(a) The first or only payment on the lease, rental, or license is sourced to the location where the purchaser
or the purchaser's donee receives the product.
(b) Subsequent periodic payments on the lease, license, or rental are sourced to the product's primary
location, as indicated by an address for the product that is provided by the lessee and that is available

7
Back to Table of Contents

- 8 -

Enlarge image

Premier Resort Area Tax Publication 403

to the lessor in records that the lessor maintains in the ordinary course of the lessor’s business, if the
use of such an address does not constitute bad faith. The location as determined under this paragraph
is not altered by any intermittent use of the product at different locations.

(3) Exception for the Sourcing of Leases, Rentals, and Licenses of Motor Vehicles, Trailers, Semitrailers, and
Aircraft that are not "Transportation Equipment."

(a) Only one payment required. With regard to a lease, rental, or license of a motor vehicle, trailer,
semitrailer, or aircraft, that is not "transportation equipment," and that requires only one payment, the
lease, rental, or license is sourced to the location where the purchaser receives the equipment.
(b) More than one payment required. The lease, rental, or license of a motor vehicle, trailer, semitrailer, or
aircraft, that is not "transportation equipment," is sourced to the primary location of such motor
vehicle, trailer, semitrailer, or aircraft as indicated by an address for the property that is provided by
the lessee and that is available to the lessor in records that the lessor maintains in the ordinary course
of the lessor’s business, if the use of such an address does not constitute bad faith. The location of a
lease, license, or rental as determined under this paragraph is not altered by any intermittent use of the
property, item, or good at different locations.

(4) Exception for the Sourcing of Leases, Rentals, and Licenses of "Transportation Equipment."

The lease, rental, or license of transportation equipment is sourced to the location determined using the
general sourcing rules.

"Transportation equipment" means any of the following:

(a) Locomotives and railcars that are used to carry persons or property in interstate commerce.
(b) Trucks and truck tractors that have a gross vehicle weight rating of 10,001 pounds or greater, trailers,
semitrailers, and passenger buses, if such vehicles are registered under the international registration
plan under sec. 341.405, Wis. Stats., and operated under the authority of a carrier that is authorized by
the federal government to carry persons or property in interstate commerce.
(c) Aircraft that are operated by air carriers that are authorized by the federal government or a foreign
authority to carry persons or property in interstate or foreign commerce.
(d) Containers that are designed for use on "transportation equipment" and component parts attached to
or secured on such vehicles.

5. WHAT TYPES OF PRODUCTS AND SERVICES ARE TAXABLE?

If a seller is required to collect a premier resort area tax, the same products and services that are subject to the
Wisconsin state sales tax are also subject to the premier resort area tax. The premier resort area tax may not be
imposed on any products or services that are not subject to the Wisconsin state sales tax.

If the products or services are exempt from the Wisconsin sales tax, they are also exempt from the premier resort
area tax.

6. TRANSITIONAL PROVISIONS

A. Adoption of Premier Resort Area Tax

(1) When a Sale, Lease, Rental, or License Occurs.

8
Back to Table of Contents

- 9 -

Enlarge image

Premier Resort Area Tax                                                                                Publication 403 

         (a) Sales of tangible personal, certain coins and stamps, and certain leased property affixed to realty are 
             subject to the premier resort area tax if the sale occurs on or after the effective date of the premier 
             resort area tax. A sale of such products takes place when the seller or the seller’s agent transfers 
             possession of the product to the buyer or the buyer’s agent, regardless of when the product was 
             ordered, billed, or paid for. A common carrier or the U.S. Postal Service is considered to be an agent of 
             the seller for purposes of determining when the transfer of possession occurs. 

         (b) The sale of a taxable digital good is subject to the premier resort area tax if the sale occurs on or after 
             the effective date of the premier resort area tax. The sale of a digital good is completed at the time 
             when possession is transferred by the seller or the seller’s agent to the purchaser or the purchaser’s 
             agent, or when the digital good is first used, whichever comes first, except that, in the case of a digital 
             good sold by subscription, the sale of the digital good is completed at the time when the payment for 
             the subscription is due to the seller. Subscription means an agreement with a seller that grants the 
             consumer the right to obtain products transferred electronically from within one or more product 
             categories having the same tax treatment, in a fixed quantity or for a fixed period of time, or both. 

         (c) The lease, rental, or license of taxable products and taxable services are subject to the premier resort 
             area tax beginning with the first billing period starting on or after the effective date of the premier resort 
             area tax regardless of whether the service is furnished or the product is leased, rented, or licensed to 
             the customer before or after that date. 

     Exception: Sales, licenses, leases, or rentals of products that a seller is unconditionally obligated to furnish at a 
     fixed price under a contract entered into before the effective date of the premier resort area tax are not subject 
     to the premier resort area tax. However, once the contract is terminated, extended, renewed or modified on or 
     after the effective date of the premier resort area tax, the sales price from the sale, license, lease or rental from 
     that time forward are subject to the premier resort area tax. 

     Example: The City of Rhinelander enacted an ordinance declaring itself to be a premier resort area and imposed 
     the 0.5% premier resort area tax effective as of January 1, 2017. A seller located in the City of Rhinelander and 
     classified under SIC code 5311 entered into a  contract  with an individual on  December 15,  2016, to 
     unconditionally sell the individual a television at a  fixed price of  $527.50, which included the applicable 
     Wisconsin state and county sales tax. The television set was not available until January 6, 2017. The individual 
     picked up the television set at the seller’s store on January 6, 2017. Since the seller entered into the contract to 
     sell the television prior to the date that the seller was first subject to the City of Rhinelander premier resort area 
     tax, and the contract was not terminated, extended, renewed, or modified on or after the effective date of the 
     City of Rhinelander premier resort area tax, the seller’s receipts from the sale of this television set are not 
     subject to the City of Rhinelander premier resort area tax. 

  B. Change in Premier Resort Area Tax Rate 

     (1) For sales of taxable products, a change (whether an increase or decrease) in the rate of a premier resort 
         area tax applies as of the effective date of the change in the rate of the tax. 

         •   The sale of a taxable product, other than a digital good, takes place when the seller or the seller’s agent 
             transfers possession of the product to the buyer or the buyer’s agent, regardless of when the product 
             was ordered, billed, or paid for. A common carrier or the U.S. Postal Service is considered to be an agent 
             of the seller for purposes of determining when the transfer of possession occurs. 

         •   The sale of a taxable digital good is subject to the premier resort area tax if the sale occurs on or after 
             the effective date of the premier resort area tax. The sale of a digital good is completed at the time 
             when possession is transferred by the seller or the seller’s agent to the purchaser or the purchaser’s 
             agent, or when the good is first used, whichever comes first.  

                                                                                                                   9 
Back to Table of Contents

- 10 -

Enlarge image

Premier Resort Area Tax Publication 403

• The sale of a digital good sold by subscription is completed at the time when the payment for the
subscription is due to the seller. Subscription means an agreement with a seller that grants the
consumer the right to obtain products transferred electronically from within one or more product
categories having the same tax treatment, in a fixed quantity or for a fixed period of time, or both.

Example – Sale of Tangible Personal Property: (Note: The Village of Lake Delton premier resort area tax
increased from 1.0% to 1.25% effective July 1, 2014.) On June 28, 2014, a customer places an order for a
book from a bookstore located in the Village of Lake Delton that is classified under SIC code 5942. On
June 30, 2014, the bookstore notifies the customer that the book arrived and is available to be picked up.
On July 1, 2014, the customer goes to the bookstore and picks up the book. The sale of the book is subject
to the 1.25% Village of Lake Delton premier resort area tax because the sale occurred on July 1, 2014 when
possession of the book transferred to the customer.

(2) For sales of taxable services or the lease, rental, or license of a taxable product, an increase in the rate of a
premier resort area tax is effective with the first billing period starting on or after the date of the rate
change, regardless of whether the service is furnished or the product is leased, rented, or licensed to the
customer before or after that date.

A decrease in the rate of a premier resort area tax is effective for bills rendered on or after the effective
date of the rate change, regardless of whether the service is furnished or the product is leased, rented, or
licensed to the customer before or after that date.

Example 1 – Sale of a Service: (Note: The City of Wisconsin Dells premier resort area tax increased from
1.0% to 1.25% effective July 1, 2014.) A customer rents space in an RV park and campground in the City of
Wisconsin Dells. The RV park and campground is classified under SIC code 7033. The customer does not use
the park as his primary residence. The billing period is on an annual basis from May 1 through April 30. The
admission charged by the park to the customer for the period of May 1, 2014 to April 30, 2015 is subject to
the 1.0% City of Wisconsin Dells premier resort area tax. The admission charged by the park to the customer
for the period of May 1, 2015 to April 30, 2016 is subject to the 1.25% City of Wisconsin Dells premier resort
area tax.

Example 2 – Sale of a Service: (Note: The City of Wisconsin Dells premier resort area tax increased from
1.0% to 1.25% effective July 1, 2014.) Same facts as Example (1), except the contract period is annually
May 1 through April 30, and the billing period is on a calendar month basis. The bill for the period June 1
through June 30, 2014 is subject to the 1.0% City of Wisconsin Dells premier resort area tax. The bill for the
period July 1 through July 31, 2014 is subject to the 1.25% City of Wisconsin Dells premier resort area tax.

7. REGISTRATION

If you are responsible for remitting the premier resort area tax, you must register with us online from the My Tax
Account webpage or mail Form BTR 101, Application for Business Tax Registration.

8. COMPUTING THE TAX

A. Tax Is Imposed on Sales Price

A premier resort area tax is imposed on a seller’s sales price. Sales price is the total amount the seller receives
for its sales of taxable products and taxable services, whether received in money or something other than
money. If the buyer is charged by the seller for the delivery of products or services, the transportation charges
must also be included in the sales price subject to the premier resort area tax.

Sales price is computed in the same manner for Wisconsin sales tax and premier resort area tax purposes.

10
Back to Table of Contents

- 11 -

Enlarge image

Premier Resort Area Tax                                                                Publication 403 

     Example: A camera store located in the City of Eagle River, classified under SIC code 5946, sells a camera for $90 
     plus a delivery charge of $10. The customer takes possession of the camera in the City of Eagle River premier 
     resort area. The store computes the sales tax due on the camera as follows: 

          Selling price of camera                $   90.00 
          Delivery charge                              10.00 
          Sales price subject to tax               $100.00 
          State sales tax due ($100 x 5%)              5.00 
          Vilas County sales tax 
              due ($100 x 0.5%)                        0.50 
          City of Eagle River premier resort 
              area sales tax due ($100 x 0.5%)           0.50 
          Total due                                $106.00 

  B. Collecting the Tax from Customers 

     The premier resort area tax imposed on a seller may be passed on to and collected from the customer. The seller 
     is responsible for the premier resort area tax even if the tax is not collected from the customer. 

  C. Computing the Tax 

     The following bracket systems represent the straight mathematical computations and may be used by sellers in 
     computing the amount of the Wisconsin state, county, and premier resort area taxes which may be collected 
     from the seller's customers. 

       Computing 6% Tax: 

     Amount of Taxable Sale                        6% Tax Collectible 
           $.01           to         $.08                     0 ȼ
              .09         to         .24                      1  ȼ
              .25         to         .41                      2  ȼ
              .42         to         .58                      3  ȼ
              .59         to         .74                      4 ȼ 
              .75         to          .91                     5  ȼ
              .92         to         1.08                     6  ȼ
        
       On sales exceeding $1.00, the tax equals 6 ȼfor each full dollar of sales, plus 
       the tax shown above for the applicable fractional part of a dollar. 
 
                                                                                                        11 
Back to Table of Contents

- 12 -

Enlarge image

Premier Resort Area Tax                                                          Publication 403 

      Computing 6.75% Tax (applies to certain sales after June 30, 2014 
      in the City of Wisconsin Dells and the Village of Lake Delton): 
     
      Amount of Taxable Sale                     6.75% Tax Collectible 
      $.01              to   $.07                0ȼ 
      .08               to   .22                 1 ȼ 
      .23               to   .37                 2 ȼ 
      .38               to   .51                 3 ȼ 
      .52               to   .66                 4 ȼ 
      .67               to    .81                5 ȼ 
      .82               to   .96                 6 ȼ 
      .97               to   1.11                7 ȼ 
      1.12              to   1.25                8 ȼ 
      1.26              to   1.40                9 ȼ 
      1.41              to   1.55                10 ȼ 
      1.56              to   1.70                11 ȼ 
      1.71              to   1.85                12  ȼ
      1.86              to   1.99                13  ȼ
      2.00              to   2.14                14  ȼ
      2.15              to   2.29                15  ȼ
      2.30              to   2.44                16  ȼ
      2.45              to   2.59                17 ȼ 
      2.60              to   2.74                18  ȼ
      2.75              to   2.88                19  ȼ
      2.89              to   3.03                20  ȼ
      3.04              to   3.18                21  ȼ
      3.19              to   3.33                22  ȼ
      3.34              to   3.48                23  ȼ
      3.49              to   3.62                24  ȼ
      3.63              to   3.77                25  ȼ
      3.78              to   3.92                26  ȼ
      3.93              to   4.00                27 ȼ 
      
     On sales exceeding $4.00, the tax equals 27ȼ for each $4 of sales, plus the 
     tax shown above for the applicable fractional part of $4. 
    
12                                                                                                         
                                                                                 Back to Table of Contents

- 13 -

Enlarge image

Premier Resort Area Tax Publication 403

Straight Mathematical Computation

A seller may determine the amount of tax due on a transaction either by multiplying the applicable premier
resort area tax rate times the sales price of each taxable item individually or by multiplying the applicable
premier resort area tax rate times the aggregate sales price of all taxable items sold in the transaction. The tax
collectible from the customer is rounded to the nearest $.01 by using the following rounding procedures:
(a) For amounts less than $.005, the amount shall be rounded down to the next lowest penny.

Example 1: Tax computed at $.0849999 is rounded down to $.08.

Example 2: Tax computed at $3.2549 is rounded down to $3.25.

(b) For amounts equal to or greater than $.005, the amount shall be rounded up to the next highest penny.

Example 1: Tax computed at $.0850000 is rounded up to $.09.

Example 2: Tax computed at $6.455001 is rounded up to $6.46.

9. ACCOUNTING METHODS

The accrual method of accounting must be used by all sellers to determine and report their receipts, with one
exception. The Department of Revenue may, if it is satisfied that an undue hardship would result from using the
accrual method, permit some other method such as the cash method of accounting. Before using some other
method, written approval must be obtained from the department. Written approval is not required to use the
accrual method .

10. FILING RETURNS AND PAYING THE TAX

A. Reporting Premier Resort Area Tax

Report and pay your premier resort area tax using My Tax Account.

B. How Often Is the Tax Reported?

After you register, we will notify you of your filing frequency. You must file a premier resort area tax return for
each reporting period even if no premier report area tax is due for that period.

C. Due Date for Filing

Sellers who file annually, quarterly, or monthly must file by the last day of the first month following the end of
the reporting period.

D. Seasonal Sellers

If a seller is open for business only part of the year, the seller may be allowed to file returns on a seasonal basis.
To file on a seasonal basis, submit a written request to: Premier Resort Area Taxes, Wisconsin Department of
Revenue, Attn: Registration Unit, P.O. Box 8902, Madison, WI 53708-8902. Your request should include the legal
business name, address, tax account number, the beginning month of operation, and closing month of
operation.

13
Back to Table of Contents

- 14 -

Enlarge image

Premier Resort Area Tax                                                                                 Publication 403 

    E. Obtaining an Extension of Time to File 

       If a seller cannot file the return by the due date, the seller may request an extension of time to file before the 
       due date through My Tax Account, on the premier resort area tax page. 

       The department may grant an additional month from the due date of the return to file. The department will 
       notify the seller if the extension is granted. If the tax is not paid by the unextended due date, the tax will be 
       subject to 1% interest per month during the extension period and 1.5% interest per month thereafter. 

    F. Payment of Tax 

       My Tax Account offers you the following payment options: direct debt, credit card, and payment voucher. 

11. INTEREST AND PENALTIES 

    A. Interest 

       (1) Refunds 

           Refunds of the premier resort area tax bear interest at the rate of 3% per year. 

       (2) Amounts due 

           Additional premier resort area taxes due as a result of an audit by the Wisconsin Department of Revenue or 
           as a result of filing an amended return will be subject to interest at the rate of 12% per year until such tax is 
           paid or becomes delinquent. Premier resort area tax that is delinquent is subject to interest at the rate of 
           18% per year. 

    B. Penalties 

       If a seller does not file returns, does not pay the tax by the due date of the return, or files incorrect returns, the 
       following civil penalties may be imposed (this list is not all inclusive): 
       (1) Failure to File or Pay by the Due Date 

           •    Late filing fee - $20 charge for not filing a return by the due date. 

           •    Negligence penalty - 5% of the tax due for each month (or part of a month) the return is filed after the 
                due date because of negligence. The maximum negligence penalty for late filing is 25% of the tax due. 

           •    Fraud penalty - 50% of the tax not paid if there was intent to defeat or evade the tax. 

       (2) Filing Incomplete or Incorrect Returns 

           •    Negligence penalty - 25% of the additional taxes due if there was negligence in filing the return. 
           •    Fraud penalty - 50% of the additional taxes due if there was intent to defeat or evade the taxes. 

    In addition, criminal penalties relating to the premier resort area tax may also apply. 

12. CORRECTING AN ERROR 

    If a seller files a premier resort area tax return and determines the return was not correct, the seller must file an 
    amended return. 

14                                                                                                                             
                                                                                            Back to Table of Contents

- 15 -

Enlarge image

Premier Resort Area Tax Publication 403

Amended returns must be filed using My Tax Account. Exception: Those sellers not required to file returns
electronically may file an amended premier resort area tax return. See the return instructions for more information.

If you are amending a return and claiming a refund, please see Publication 216, Filing Claims for Refund of Sales or
Use Taxes. The same time limitations and other conditions for Wisconsin sales and use tax apply to filing a claim for
refund of premier resort area tax due.

13. RECORDKEEPING

A seller required to file premier resort area tax returns must keep adequate records of transactions to enable the
seller and the Wisconsin Department of Revenue to determine the correct premier resort area tax due.

14. YOU MAY BE AUDITED

Persons subject to the premier resort area tax may be audited by the Wisconsin Department of Revenue. A per-son
will be contacted prior to any audit so that a convenient time can be arranged to examine the records. A person is
required to make available the records for the premier resort area tax as well as records for other taxes.

The requirements that apply for Wisconsin sales and use tax purposes, relating to exemption certificates or other
documentation that a sale is exempt, also apply to the premier resort area tax. See Publication 201, Wisconsin Sales
and Use Tax Information, Part9.B., for additional information.

15. IF YOU HAVE QUESTIONS OR NEED ASSISTANCE

If you have a question about premier resort area tax, you may contact us as follows:

Website . . . revenue.wi.gov
Email . . . DORSalesandUse@wisconsin.gov
Write . . . Wisconsin Department of Revenue
Mail Stop 5-77
P.O. Box 8949
Madison, WI 53708-8949

Telephone . . . (608) 266-2776
Fax . . . (608) 267-1030

Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of May 5, 2022:
secs. 66.1113, 77.994, and 77.9941, Wis. Stats., and ch. Tax 11, Wis. Adm. Code.
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the
interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document
is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

15
Back to Table of Contents

PDF file checksum: 3070415208

(Plugin #1/10.13/13.0)