The Wisconsin Department of Revenue recently published updated guidance that states that marketplace providers are responsible for the collection and remittance of the Wisconsin premier resort taxes. For purposes of collection and remittance responsibilities, a marketplace provider in Wisconsin is a person who facilitates a retail sale on a seller’s behalf by listing or advertising the seller’s products and services, and who processes the payment. Wisconsin has eight premier resort areas, and every sale subject to the state sales tax is also subject the premier resort area tax if the sale takes place in one of those eight areas and the seller is classified under one of the listed Standard Industrial Classification (SIC) codes.