On May 5, 2022, the Wisconsin Department of Revenue (DOR) published in a notice that marketplace providers are responsible for the collection and remittance of the state of Wisconsin’s premier resort taxes. Wisconsin has eight premier resort areas that impose a premier resort area tax. The following municipalities are the eight premier resort areas according to the Wisconsin, “Village of Ephraim, Village of Sister Bay, City of Rhinelander, Village of Stockholm, City of Eagle River, City of Bayfield, City of Wisconsin Dells, Village of Lake Delton.” Every seller that is subject to the 5% sales tax is also subject to the premier resort area tax if the sale is made in one of the eight premier resort areas and if the seller is classified in the listed specific Standard Industrial Classification (SIC) codes. Sales that are subject to the premier resort tax include sales, licenses, leases, and rentals of tangible personal property, certain leased property affixed to realty, certain stamps and coins, specified digital goods, and specified services. While the premier resort area tax is imposed on the seller instead of the buyer, the seller may pass the tax on to the buyer. The DOR addresses the sourcing of sales through its General Sourcing Rules which utilize a hierarchy to determine the location of the sale for specified transaction types. If the seller or marketplace provider is responsible for remitting the premier resort area tax, they must register with Wisconsin DOR using the online portal or Form BTR101 and file the appropriate return as instructed by the DOR. (Wisconsin Department of Revenue, Premier Resort Area Tax, effective May 5, 2022).