Form Pra-114s - Instructions For Premier Resort Area Tax Return

INSTRUCTIONS FOR PREMIER RESORT AREA TAX RETURN

GENERAL INSTRUCTIONS

For periods beginning on or after 10-1-2014

This return must be filed when due, even if you have no tax

This return is to be used by certain sellers of persons selling

tangible personal property or taxable services in premier

to report. If you cannot file your return by the due date, you

should write to the Department’s Registration Unit (see the

resort areas. See Publication 403, Premier Resort Area Tax,

address in the SPECIAL INSTRUCTIONS section below)

for additional information.

before the due date of the return and request an extension

THREE STEPS TO FILING YOUR RETURN

of time to file. The department may grant you an additional

month from the original due date of the return to file the

1. Read these instr uctions and enter the requested

return. However, if the tax liability is not paid by the original

information and amounts on the Premier Resort Area Tax

due date, the tax will be subject to interest at the rate of

Return for the correct reporting period. NOTE: Keep

1% per month during the extension period.

a copy of your completed return for your records for at

least four years.

Do not take credit for previous overpayments against tax

due on this return, except as explained in the instructions

2. Check over your return.

for lines 1a - 5a. Amend the period in which the tax was

• Have you reported the total taxable receipts from sales

overreported. See the SPECIAL INSTRUCTIONS section

below for information on filing amended returns.

made by your business?

• Have you checked your computation of the tax owed?

Any Questions? See Publication 403, Premier Resort Area

revenue.wi.gov

• Have you signed and dated your return?

Tax, at

or contact any Department of Revenue

office.

3. Mail the return and your check or money order to:

Wisconsin Department of Revenue

PO Box 8949

Wisconsin Department of Revenue

Madison WI 53708-8949

PO Box 8946

Madison WI 53708-8946

(608) 266-2776

(608) 267-1030 FAX

DORBusinessTax@revenue.wi.gov

SPECIAL INSTRUCTIONS

There is a single Premier Resort Area Tax Return that allows

Amended Returns: Amend your return online using

My Tax Account, the department’s online filing system at

combined reporting for each of the premier resort areas.

At the time these instructions were written, the following

revenue.wi.gov.

communities had imposed the premier resort area tax:

If you are not required to filing electronically, you may

City of Bayfield, City of Eagle River, Village of Lake Delton,

mail your amended return to the Wisconsin Department of

Village of Stockholm, and City of Wisconsin Dells. If any

Revenue, PO Box 8946, Madison WI 53708-8946.

community imposes the tax in the future, the Wisconsin

Department of Revenue will notify retailers in that area.

Ownership or Account Changes: If you have a change in

If you have a filing requirement in more than one premier

name, address, or ownership or other account change, please

resort area, make sure you are reporting the receipts on the

send the information, including your account number, to:

appropriate line.

Registration Unit

Wisconsin Tax Account Number: If you do not have a

Wisconsin Department of Revenue

tax account number from the Wisconsin Department of

PO Box 8902

Revenue, complete Form BTR-101 or the online business

Madison WI 53708-8902

tax registration at revenue.wi.gov (select Online Services).

If your business operates at more than one location, please

specify which location(s) had an ownership, name or address

Reporting Period: It is important that you use the correct

return for the proper period when reporting your premier

change.

resort area tax.

Note: Some account changes can be made on the return itself.

PRA-114S (N. 10-14)

Form Pra-114s - Instructions For Premier Resort Area Tax Return - 2014

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