Form Pra-114 Instructions - Premier Resort Area Tax Return

INSTRUCTIONS FOR PREMIER RESORT AREA TAX RETURN

GENERAL INSTRUCTIONS

This return is to be used by persons selling tangible personal

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

property or taxable services in premier resort areas.

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

you should write to the Department's Registration Unit (see

THREE STEPS TO FILING YOUR RETURN

the address in the SPECIAL INSTRUCTIONS section

below) before the due date of the return and request an

1. Read these instructions and enter the requested infor-

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

mation and amounts on the Premier Resort Area Tax

additional month from the original due date of the return

Return for the correct reporting period. NOTE: You

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

should keep a copy of your completed return for your

the original due date, the tax will be subject to interest at

records for at least four years.

the rate of 1% per month during the extension period.

2. Check over your return.

Do not take credit for previous overpayments against the

tax due on this return. To obtain a refund of your overpay-

• Have you reported the total taxable receipts from

ment, send a written request to Wisconsin Department of

sales made by your business?

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

• Have you checked your computation of the tax

mation on filing a claim for refund may be obtained from

owed?

any Department of Revenue office.

• Have you signed and dated your return?

Any Questions? Contact any Department of Revenue office

or:

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

• Write: Wisconsin Department of Revenue, PO Box 8949,

PREMIER RESORT TAX PROCESSING

Madison WI 53708-8949

WISCONSIN DEPARTMENT OF REVENUE

• Telephone: (608) 266-2776, TTY (608) 267-1049

PO BOX 8992

• Fax: (608) 267-1030

MADISON WI 53708-8992

• E-mail: sales10@dor.state.wi.us

• Visit our website:

SPECIAL INSTRUCTIONS

There is a single Premier Resort Area Tax Return that

allows combined reporting for each of the premier resort

Account Changes: If you have a change in name, address,

areas. At the time these instructions were written, the

or ownership or other account change, please send the

following communities had imposed the premier resort area

information to:

tax: City of Bayfield, City of Eagle River (effective

Registration Unit

10-01-06), Village of Lake Delton, and City of Wisconsin

Wisconsin Department of Revenue

Dells. If any community imposes the tax in the future, the

PO Box 8949

Wisconsin Department of Revenue will notify retailers in

Madison WI 53708-8949

that area. If you have a filing requirement in more than one

premier resort area, make sure you are reporting the re-

Be sure to include your tax account number in all corre-

ceipts on the appropriate line.

spondence.

If your business operates at more than one location, please

Reporting Period: It is important that you verify you are

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

using the return for the proper reporting period when

address change.

reporting your premier resort area tax.

Note: Some account changes can be made on the return

itself.

PRA-114 (R. 9-06)

Form Pra-114 Instructions - Premier Resort Area Tax Return - 2006

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