Rental Vehicle Fee
- What is the rental vehicle fee?
- Who is subject to the rental vehicle fee?
- How do I register for the rental vehicle fee?
- How do I report my rental vehicle or limousine rental fee?
- What is the deadline for filing my Wisconsin Rental Vehicle Fee Return?
- Are extensions available if I can't file my Wisconsin Rental Vehicle Fee Return on time?
- Are there any exemptions from the rental vehicle fee if my business is primarily engaged in the short-term rental of Type 1 automobiles?
- What is the rental vehicle fee?
A 5% fee is imposed on the gross receipts from the lease or rental of certain vehicles and a 5% fee is imposed on the gross receipts from providing limousine service. Prior to October 1, 2005, the rate imposed on the gross receipts from the lease or rental of vehicles was 3%.
- Who is subject to the rental vehicle fee?
If your primary business is the rental or lease of vehicles without drivers for 30 days or less, you are subject to the 5% rental vehicle fee. The following types of vehicles are covered by this fee: automobiles, station wagons, mobile homes, motor homes, recreational vehicles, and camping trailers.
If you provide limousine service, you are subject to the 5% rental vehicle (limousine service) fee. A limousine is a passenger automobile which has a capacity of 10 or fewer persons, excluding the driver, with 5 or more seats behind the driver, that is operated for hire, on an hourly basis, and is directed by the person hiring the limousine. It does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned or operated without charge or remuneration by a business entity for its own purposes, vehicles used in carpools or van pools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under sec. 106.26, Wis. Stats., ambulances, or any vehicle that is used exclusively in the business of funeral directing.
- How do I register for the rental vehicle fee?
Businesses registering for a Wisconsin seller's permit or a Wisconsin employer identification number should complete Part D, Question 4 and/or 5 of the Application for Business Tax Registration (Form BTR-101) to indicate the need to register for the rental vehicle fee and/or the limousine fee. Limousine companies registering for the limousine fee that are not required to register for a seller's permit or a Wisconsin employer identification number should complete a Registration for Rental Vehicle and Limousine Fee Accounts (Form RV-101). These forms can be ordered by contacting the Department at (608) 266-2776, by downloading them from the Internet, or an online application may be completed.
- How do I report my rental vehicle or limousine rental fee?
Report the rental vehicle fee or the limousine rental fee on the Wisconsin rental vehicle fee return (Form RV-012).
Note: Do not report the rental vehicle fee on a Wisconsin Sales and Use Tax Return (Form ST-12).Form RV-114, Instructions for Wisconsin Rental Vehicle Fee Return, may be downloaded or may be ordered by calling (608) 266-2776.
The "period covered" will be indicated on each return you receive. A return must be filed for each "period covered," even if there are no fees due for that period. Your filing frequency will begin as quarterly. You will be mailed a full year's supply of quarterly returns in July each year for the 3rd and 4th quarters of the current year and the 1st and 2nd quarters of the following year. At some future date, the Wisconsin Department of Revenue may notify you in writing that the returns must be filed monthly or annually.
If you do not have a return to use for a "reporting period" you may download Form RV-12 from our website.
Beginning in February 2009, the rental vehicle fee or the limousine rental fee may also be reported using "My Tax Account," a new online service.
To use "My Tax Account," you will need to apply for and obtain a logon ID and password from the Department of Revenue. Please watch the Department of Revenue’s web site at www.revenue.wi.gov for more details on the transition to this new service, including information about how to obtain your logon ID and password.
- What is the deadline for filing my Wisconsin Rental Vehicle Fee Return?
Each return will be preprinted with the due date by which the return must be filed. Returns for a quarterly period must be filed by the last day of the month following the end of the quarter. You must file a return for each "reporting period" even if no tax is due for that period.
To be considered timely, a return filed electronically via "My Tax Account" using an Electronic Funds Transfer (EFT) ACH Debit method of payment must be filed prior to 4:00 p.m. (CST) on the due date.
A return filed electronically via "My Tax Account" is considered timely if e-filed on or before the due date.
"My Tax Account" is a new online service that will be available in February 2009. Please watch the Department of Revenue’s web site at www.revenue.wi.gov for more details on the transition to this new service.
A mailed paper return is considered filed by the due date if:
- The return is mailed in a properly addressed envelope with the postage duly prepaid, and
- The envelope containing the return is postmarked on or before the due date, and
- The Department of Revenue receives the return within 5 days of the due date.
Note: When the regular due date falls on a weekend or legal holiday, the tax due date is extended to the next business day immediately following the weekend or holiday.
- Are extensions available if I can't file my Wisconsin Rental Vehicle Fee Return on time?
If you cannot file your return by the due date, you should write to the Wisconsin Department of Revenue, Registration Unit, P.O. Box 8949, Madison, WI 53708-8949, before the due date of the return and request an extension of time to file. You may fax your request for an extension to the Registration Unit at (608) 267-1030 by the due date of the return.
Beginning in February 2009, you may request an extension to file using "My Tax Account," a new online service.
To use "My Tax Account," you will need to apply for and obtain a logon ID and password from the Department of Revenue. Please watch the Department of Revenue’s web site at www.revenue.wi.gov for more details on the transition to this new service, including information about how to obtain your logon ID and password.
The Department may grant you an additional month from the original due date of the return to file the return. However, if the liability is not paid by the original due date, the fee will be subject to 1% interest per month during the extension period.
- Are there any exemptions from the rental vehicle fee if my business is primarily engaged in the short-term rental of Type 1 automobiles?
Yes. The rental vehicle fee does not apply to the rental of Type 1 automobiles without drivers if the vehicle is being used as a replacement during the service or repair of another vehicle. To claim this exemption, the lessee must present a properly completed Certificate of Exemption for Rental Vehicles (Form RV-207) to the lessor for retention as part of the lessor's records.
Other exemptions from the rental vehicle fee include:
- Rentals not in Wisconsin,
- Rerentals,
- Rentals to the U.S. government,
- Rentals to nonprofit organizations that hold a certificate of exempt status (CES) number, and
- Rentals to public or private elementary or secondary schools.
FOR MORE INFORMATION PLEASE CONTACT
WISCONSIN DEPARTMENT OF REVENUE
Customer Service and Education Bureau
Mail Stop 5-77
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608)
261-6261
Fax: (608) 267-1030
E-Mail Additional Questions
Last updated January 21, 2009