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

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INSTRUCTIONS FOR PREMIER RESORT AREA TAX RETURN
GENERAL INSTRUCTIONS
This return is to be used by persons selling tangible personal
you should write to the Department’s Registration Unit
property or taxable services in premier resort areas.
(see the address in the SPECIAL INSTRUCTIONS section
below) before the due date of the return and request an
THREE STEPS TO FILING YOUR RETURN
extension of time to file. The department may grant you an
additional month from the original due date of the return to
1. Read these instructions and enter the requested infor-
file the return. However, if the tax liability is not paid by
mation and amounts on the Premier Resort Area Tax
the original due date, the tax will be subject to interest at
Return for the correct reporting period. NOTE: Keep
the rate of 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 the
tax due on this return. To obtain a refund of your overpay-
2. Check over your return.
ment, send a written request to Wisconsin Department
• Have you reported the total taxable receipts from
of Revenue, PO Box 8946, Madison WI 53708-8946.
sales made by your business?
Information on filing a claim for refund may be obtained
• Have you checked your computation of the tax
from any Department of Revenue office.
owed?
Any Questions? Contact any Department of Revenue
• Have you signed and dated your return?
office or:
3. Mail the return and your check or money order to:
• Write: Wisconsin Department of Revenue, PO Box 8949,
Madison WI 53708-8949
PREMIER RESORT TAX PROCESSING
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@revenue.wi.gov
This return must be filed when due, even if you have no
• Visit our web site:
tax to report. If you cannot file your return by the due date,
SPECIAL INSTRUCTIONS
Amended Returns: See Publication 403, Premier Resort
There is a single Premier Resort Area Tax Return that allows
Area Tax, Part XI, available at .
combined reporting for each of the premier resort areas.
At the time these instructions were written, the following
Account Changes: If you have a change in name, address,
communities had imposed the premier resort area tax: City
of Bayfield, City of Eagle River, Village of Lake Delton,
or ownership or other account change, please send the
and City of Wisconsin Dells. If any community imposes the
information to:
tax in the future, the Wisconsin Department of Revenue will
Registration Unit
notify retailers in that area. If you have a filing requirement
Wisconsin Department of Revenue
in more than one premier resort area, make sure you are
PO Box 8902
reporting the receipts on the appropriate line.
Madison WI 53708-8902
If you are completing a return and do not have a tax account
Be sure to include your tax account number in all
number assigned by the Department of Revenue, fill in
correspondence.
your federal employer identification number (FEIN) or
If your business operates at more than one location, please
social security number (SSN). Also fill in your real and
specify which location(s) had an ownership, name or
business name, address, and period covered (beginning
address change.
and ending dates).
Note: Some account changes can be made on the return
Reporting Period: It is important that you verify you
itself.
are using the return for the proper reporting period when
reporting your premier resort area tax.
PRA-114 (R. 9-10)
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