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How can I determine when a premier resort tax is imposed in a Wisconsin municipality?

Overview

If you are required to collect Wisconsin general sales and use tax, and your business is classified in one of the applicable industries, you are expected to collect the premier resort tax.

Premier resort tax municipalities in Wisconsin follow the same Department of Revenue product and service taxability laws as the general sales tax municipalities in Wisconsin. The primary difference between the two is that the premier resort tax is only imposed on retailers classified within certain industry types (this information can be found in Publication 403).

Generally, retailers are subject to the tax (although not all), while manufacturers, utility providers, wholesale traders, insurance providers, real estate service providers, financial service providers, and general service providers are not.

Additionally, these municipalities are subject to point of sale as well as use tax scenarios, meaning that if you are located outside a premier resort area, your sale into the area could be subject to tax if you are classified in one of the applicable industries. 

The premier resort tax municipalities are effective in AvaTax on January 1, 2020. Any transactions that are committed on or after this date can include this tax if the municipalities are selected for nexus. However, any transactions prior to this date will not include this tax because it is not yet available.

Resolution

Because this is not a general tax imposed upon all retailers and consumers, the seven premier resort municipalities are available as optional local nexus jurisdictions.To understand if your sales into a premier resort area are subject to its tax, please confirm with your tax adviser.

Instructions for updating your nexus configuration to include any one of the seven premier resort tax municipalities can be found here: Update where you collect and pay tax

Please visit the Wisconsin Department of Revenue website for information on the premier resort tax, as well as Publication 403 for detailed information about the municipalities and rates, which sales are subject to the tax, who is subject to it, registration, remittance, and associated penalties.