What is the rental vehicle fee?
A 5% fee is imposed on the sales price from the lease or rental of certain vehicles and a 5% fee is imposed on the sales price from providing limousine service.
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. Vehicles covered by this fee are: Type 1 automobiles, motor homes, recreational vehicles, and camping trailers.
- A marketplace provider that facilitates the rental or lease of certain vehicles (as described in the bullet above) on behalf of an establishment whose primary business is the rental or lease of vehicles without drivers for 30 days or less. See
Marketplace Providers and Sellers.
- If you provide limousine service, you are subject to the 5% rental vehicle (limousine service) fee.
A limousine is a passenger automobile having a capacity of 10 or fewer persons, excluding the driver, with 5 or more seats behind the driver, operated for hire, on an hourly basis, and is directed by the person hiring the limousine.
"Limousine" 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 and/or limousine fee?
online application or Form BTR-101, Application for Business Tax Registration.
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 Form RV-101,
Registration for Rental Vehicle and Limousine Fee Accounts.
How do I report my rental vehicle or limousine rental fee?
My Tax Account, the department's online filing system to report the rental vehicle fee or the limousine rental fee on the Wisconsin Rental Vehicle Fee Return. To use
My Tax Account, you will need a username and password. See our
Using My Tax Account guide.
A return must be filed for each period, even if there are no fees due for the period. You may download
What is the deadline for filing my Wisconsin Rental Vehicle Fee Return?
Returns filed via
My Tax Account and payments made using an ACH Debit must be received by 4:00 p.m. (CST) on the due date.
Returns for a quarterly period are due the last day of the month following the end of the quarter. A return must be filed for each period, even if no tax is due for the period.
Note: When the regular due date falls on a weekend or legal holiday, the due date is extended to the business day immediately following the weekend or legal holiday.
Are extensions available if I can't file my Wisconsin Rental Vehicle Fee Return on time?
You may request an extension of time to file through
My Tax Account, or by writing the Wisconsin Department of Revenue, Sales Unit, Mail Stop 3-14, PO Box 8902, Madison WI 53708-8902.
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,
- Rentals to the U.S. government,
- Rentals to nonprofit organizations holding a certificate of exempt status (CES) number, and
- Rentals to public or private elementary or secondary schools.
Note: A marketplace seller is not required to collect and remit the state rental vehicle fee if the rental or lease is facilitated by a marketplace provider. See #12 of the Marketplace Seller Common Questons.