Dear WH&LA Lodging Member:
As a WH&LA Lodging Member benefit, we have some important new resources just recently updated that you may want to retain, to be able to reference anytime.
New DOR Lodging Providers Sales Tax Guide
This Guide definitely should be retained in a retrievable location at every lodging property, as it addresses, in simple, (non-statutory) language, such topics as:
- Who must collect and remit sales taxes at the state, county, and local levels (i.e. Room Tax)
- What components of the guests bill are taxable and what is not
- Very specifically which of your guests are eligible to be exempt from sales & room tax, what documentation they must provide to you to earn the exemption, and what documentation you must save (in the event of a DOR sales tax audit)
- Which of your purchases are taxable, and which are exempt
- Much more, in the 28 page guide specifically for the lodging industry
The WH&LA office frequently receives questions from members on every one of those components, so we do suggest that this guide would be nice to keep handy.
New in this edition, the DOR has inserted on page 5 a section addressing Short Term lodging providers and lodging marketplaces to address the obligations for tax collections and remittances.
And to make this resource even more valuable, they have added a new 5-page "Quick Reference Guid for Exempt Sales of Lodging" starting on page 24 that will make it easier for identifying guests claiming tax exemption status and the steps involved, which could even be shown, if necessary, to a guest challenging your interpretation at the front desk.
WH&LA Overview Diagram on Short-Term Rentals Law
The WH&LA has just updated our Short Term Rentals Overview Diagram explaining not only the components of the new law passed in 2017, but now to also reflect the impact of the U.S. Supreme Court South Dakota vs Wayfair ruling released this summer. This diagram is intended for both those who have been licensed as a lodging provider for a while, but also those not yet licensed who are renting out residential dwellings, to give a visual to what the law requires in Wisconsin.
WH&LA's Collaborative Guide to Short Term Rentals
This Guide to Renting Out Your Property For Overnight Stays was updated back in March, with sections remitted from DATCP on licensing, from the insurance industry and from the League of Municipalities and Counties Association, however we thought it may be helpful for you to have to share with those who do not know what is entailed once they enter into the short term rentals business. Too many owners are not aware of what they must know and do to enter this marketplace, hearing only that it is a way to generate money. Others who may simply be ignoring the law may also benefit by seeing a guide like this that is available to the public.
We hope that you find these resources helpful and of benefit to you and your property.
