Wisconsin Taxation Related to Native Americans Publication 405
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partnership, estate, or trust, must pay a withholding tax on distributable income which is allocable to a non-
Wisconsin resident shareholder, partner, member, or beneficiary.
For more information, visit the department’s website at revenue.wi.gov, call the Department of Revenue at
(608) 266-2772, or write to Wisconsin Department of Revenue, Customer Service Bureau, PO Box 8949,
Madison WI 53708-8949.
Unemployment and Worker’s Compensation: For more information on these taxes write to Wisconsin
Department of Workforce Development, PO Box 7901, Madison, WI 53708-7901.
Local Exposition Taxes: Persons selling lodging, food, or beverages or renting automobiles in
municipalities located wholly or partially in Milwaukee County are subject to local exposition taxes.
Exception: If the sale qualifies for exemption from the 5% Wisconsin state sales and use tax, because the
sale is to a Native American, the sale also qualifies for exemption from the local exposition tax. Use the chart
in Part 7.A. of this publication, to determine if a sale to a Native American qualifies for exemption.
For more information, obtain Publication 410, Local Exposition Taxes.
Dry Cleaner Fees: A fee of 2.8% of the previous quarter’s gross receipts from dry cleaning is required to be
paid to the Wisconsin Department of Revenue by any person operating a dry cleaning facility in Wisconsin.
In addition, a fee of $5 per gallon of perchloroethylene sold, and $0.75 per gallon of any dry cleaning product
sold, other than perchloroethylene, is imposed on each person who sells a dry cleaning solvent to a dry
cleaning facility.
Additional information on dry cleaner fees is available on the department's website on the "Other Taxes and
Fees" page under the Business Tab from the department's home page.
Premier Resort Area Taxes: Persons selling taxable products or services in the Village of Lake Delton, City
of Wisconsin Dells, the City of Bayfield, the City of Eagle River, the Village of Stockholm, and the City of
Rhinelander are subject to the premier resort area tax on such sales if the persons are classified in the
Standard Industrial Classification manual (1987 Edition) under certain industry numbers.
The rate of the premier resort area tax for the City of Bayfield, the City of Eagle River, the Village of
Stockholm, and the City of Rhinelander is 0.5%.
The rate of the premier resort area tax for the City of Wisconsin Dells and the Village of Lake Delton is 1.25%.
Exception: If the sale qualifies for exemption from the 5% Wisconsin state sales and use tax, the sale also
qualifies for exemption from the premier resort tax.
For more information, obtain Publication 403, Premier Resort Area Taxes.
Real Estate Transfer Return Fee: The transfer of an interest in land, that is located within the boundaries
of a reservation, by the tribe or a Native American who resides on their reservation is exempt from Wisconsin
real estate transfer tax.
Rental Vehicle and Limousine Fees: Persons primarily engaged in the business of short-term rentals of
vehicles without drivers for a period of 30 days or less, are subject to a 5% rental vehicle fee on rentals in
Wisconsin of the following:
• Type 1 automobiles, automobiles as defined in sec. 340.01(4)(a), Wis. Stats.
• Recreational vehicles, as defined in sec. 340.01(48r), Wis. Stats.
• Mobile homes, as defined in sec. 340.01(29), Wis. Stats.
• Camping trailers, as defined in sec. 340.01(6m), Wis. Stats.
Persons providing limousines with drivers in Wisconsin are subject to a 5% limousine fee.