The Wisconsin Department of Revenue reminds retailers about the adoption of a .5% premier resort area tax in the city of Sturgeon Bay starting July 1.
Residents voted to adopt this premier resort area tax as a local retail sales tax in 2018 with authorization by the Wisconsin Legislature for 2026. Generally, proceeds from a premier resort area tax may only be used by the local government to pay for infrastructure expenses within the jurisdiction of that premier resort area.
Effective July 1, certain sellers must collect the 0.5% premier resort area tax on taxable sales made to customers in the city of Sturgeon Bay.
Sales subject to Wisconsin sales tax are also subject to the premier resort area tax if both of the following conditions are met:
(1) The sale, license, lease or rental takes place in a premier resort area, and
(2) The seller is classified in the Standard Industrial Classification Manual, 1987 edition, under one of the SIC codes referenced in Publication 403, Premier Resort Area Tax.
There are currently eight other premier resort areas: village of Lake Delton, city of Wisconsin Dells, city of Bayfield, city of Eagle River, village of Stockholm, city of Rhinelander, village of Sister Bay and village of Ephraim. The town of Minocqua will also adopt a premier resort tax effective July 1, 2026.
Additional information can be found on the Department of Revenue’s Premier Resort Area Tax common questions webpage.
