I need to wire a 220 air compressor 75 to 100ft from a 100 amp service panel with available double space breaker. What wire and breaker size should be used? Thank you

Depends on the unit.
240V is only the voltage, which has nothing to do with wire size. We need to know the amperage or HP of the motor.

It's a 5 hp

Is it a true 5hp or a Craftsman/Rigid/etc 5HP?

If it is a true 5HP motor then the rating would be ~28A @ 240v single phase.
This circuit can be wired with #10cu and have a branch circuit breaker of up to 70A. Typical would probably be a 40A breaker.

Turns out to be a true 5hp. Think I'll follow your advice. Thanks!!