Taxation without Representation

Just received this reminder from the Wisconsin Department of Revenue:

Sales or Use Tax Due on Snowmobiles or ATVs Registered in Wisconsin by Nonresidents – If a person who is not a resident of Wisconsin registers or titles or is required to register or title their snowmobile or ATV in Wisconsin in order to obtain a trail pass from the Wisconsin Department of Natural Resources, that person also owes the applicable Wisconsin sales or use tax on their purchase of that snowmobile or ATV. For more information see the article titled “Registration of Snowmobiles and ATV’s in Wisconsin by Nonresidents” at: http://www.revenue.wi.gov/taxpro/news/101220a.html.

Yes, if you want to get a snowmobile trail pass from the DNR, you first have to register your snowmobile here, which requires that you pay Wisconsin sales tax on the purchase price of your snowmobile.  Boats navigating Wisconsin waters also have the same requirement to be registered and sales taxes paid. 

Illinois has tollways for cars.  Wisconsin has the Wisconsin Department of Revenue for tourists.