BTR-101 Instructions
BTR-114 (R. 11-16) Wisconsin Department of Revenue
5
Form Instructions
Part E. Business Location Information (cont’d.)
nLimousine Rental Fee Appliesifyouprovidelimousineservice(i.e.,limousinewithadriver).Alimousine is a
passengerautomobilewiththecapacityof10orfewerpersons,excludingthedriver,thatisoperatedforhire,on
an hourly basis, and is directed by the person hiring the limousine.
nDry Cleaning Facility Fee Appliesifyourbusinessperformsdrycleaningservices.Thefeeisbasedonyourdry
cleaning receipts. A dry cleaning business is a facility that dry cleans apparel or household fabrics for the general
public.
EXCEPTIONS:Thefollowingarenot considereddrycleaningfacilities:
• Coin-operatedfacilities
• FacilitieslocatedonU.S.militaryinstallations
• Industriallaundries
• Commercial laundries
• Linen supply facilities
• Facilitiesataprisonorotherpenalinstitution
• Facilitiesatanonprofithospitaloratanonprofithealthcareinstitution
• FacilitiesonpropertyownedbytheU.S.governmentorbytheStateofWisconsin
• Formalwearrentalfirms
nDry Cleaning Products Fee Applies to the sale of dry cleaning solvents to dry cleaning facilities. Dry cleaning
solventisachlorine-basedorhydrocarbon-basedproductusedasaprimarycleaningagentindrycleaningfacilities.
nPolice and Fire Protection Fee Applies to sales of phone cards for prepaid wireless plans, voice communication
services with an assigned telephone number or prepaid wireless telecommunication plans.
nPremier Resort Area Tax Applies to the retail sales, leases, or rentals of taxable products or taxable services
that are subject to the Wisconsin state sales tax if you meet bothofthefollowing:
1. Yoursaleorrentaltakesplaceinapremierresortarea.
2. Yourprimarybusinessactivityisoneofthefollowing:
• Amusement and recreational services, not
elsewhere classified
• Amusement parks
•Bands,orchestras,actors,andother
entertainers and entertainment groups
•Bookstores
• Camera and photographic supply stores
• Candy, nut, and confectionary stores
• Children’s and infants’ wear stores
•Coin-operatedamusementdevices
• Dairy product stores
• Department stores
• Drinking places
• Drug stores and proprietary stores
•Eatingplaces
•Familyclothingstores
•Florists
• Gasoline service stations
• Gift, novelty, and souvenir shops
• Hobby, toy, and game shops
• Hotels and motels
•Jewelrystores
• Liquor stores
• Luggage and leather goods stores
• Membership sports and recreation clubs
• Men’s and boy’s clothing and accessories stores
• Miscellaneous apparel and accessory stores
• Miscellaneous food stores
• Miscellaneous general merchandise stores
• Miscellaneous retail stores
•Newsdealersandnewsstands
•Physicalfitnessfacilities
•Publicgolfcourses
• Racing, including track operation
• Recreational vehicle parks and campsites
• Retail bakeries
•Sewing,needlework,andpiecegoodsstores
•Shoestores
•Sportingandrecreationalcamps
•Sportinggoodsstoresandbicycleshops
•Stationerystores
•Theatricalproducers(exceptmotionpicture)and
miscellaneous theatrical services
•Tobaccostoresandstands
• Variety stores
• Women’s accessory and specialty stores
• Women’s clothing stores
Formoreinformation,visitourwebsite,revenue.wi.govandsearchkeyword“premierresortareatax.”