Certain types of retailers must report premier resort area taxes on taxable sales that take place in a premier resort area. Premier resort area taxes are reported on
Form PRA-012, Premier Resort Area Tax Return, which may be electronically filed through the department’s electronic filing system,
My Tax Account. Generally, a sale takes place in a premier resort area if the purchaser receives the product or makes first use of a service at a location within the premier resort area. For a listing of the types of retailers that must report premier resort area tax, see
Publication 403, Premier Resort Area Tax.
Current premier resort areas include:
- City of Bayfield
- City of Wisconsin Dells
- Village of Sister Bay
- City of Eagle River
- Village of Lake Delton
- Village of Stockholm
- City of Rhinelander
Retailers operating outside a premier resort area may be required to report
A seller that is required to collect Wisconsin sales and use taxes is required to collect premier resort area taxes if classified under one of the industry codes in Publication 403, regardless of whether the seller is engaged in business in the premier resort area. The premier resort area tax is administered in the same manner as county and stadium taxes (sec. 77.9941(4), Wis. Stats.).
Beginning October 1, 2018, all remote sellers (out-of-state retailers with no physical presence or activity in Wisconsin) must begin collecting Wisconsin sales or use tax. Remote sellers classified under one of the industry codes listed in Publication 403, must also report premier resort area tax if the seller makes taxable sales in a premier resort area.
- Small seller exception - An out-of-state seller with no physical presence or activities in Wisconsin who qualifies for the small seller exception is not required to collect the premier resort area tax. See
Remote Seller Common Question (Question #3) for information on the small seller exception.
- Orbitz decision – An online travel company serving as an intermediary between travelers and hotels, as described in Orbitz, LLC vs. Wisconsin Department of Revenue (Wisconsin Tax Appeals Commission, May 14, 2014), was not furnishing rooms or lodging to transients and, therefore, was not subject to Wisconsin sales tax on the consideration received for its services. This court decision still applies. However, an online travel company providing services as described in the Orbitz decision that meets the definition of "lodging marketplace," must obtain a lodging marketplace license and collect and remit tax on short-term residential lodging that it facilitates, unless an exception applies.
Lodging marketplace law
Beginning September 23, 2017, a lodging marketplace that provides a platform through which an unaffiliated third party offers a short-term residential rental and collects the consideration for the rental from the occupant, must register with the Wisconsin Department of Revenue for a lodging marketplace license. After obtaining a Wisconsin lodging marketplace license, the lodging marketplace must register for a Wisconsin seller's permit and collect applicable taxes, including premier resort area taxes. For the specific requirements, see
Lodging Marketplace License on our website.
The requirement that certain retailers outside a premier resort area must collect premier resort area tax even if they are not engaged in business in Wisconsin was communicated in Publication 403 beginning March 2012.
While the Premier Resort Area Tax Common Questions were similarly revised, a note within the common questions stated the tax was only imposed on certain retailers "operating within" the premier resort areas. This reference was removed October 4, 2018. Therefore, retailers that are not engaged in business in a premier resort area who failed to properly report premier resort area tax must begin reporting the tax by February 1, 2019.
February 15, 2019