Wisconsin Statewide Rule

Wisconsin Lodging and Room Tax Rules for Rentals

Some RestrictionsApplies statewide across Wisconsin (2026)

Wisconsin requires short-term rental hosts to collect state sales tax and any local room tax. Wis. Stat. § 66.0615 governs municipal room taxes and caps maximum rates absent grandfathered authority.

Key Facts

State Sales Tax: 5%
Room Tax Cap: 8% generally
Statute: Wis. Stat. § 66.0615
Tourism Allocation: 70% minimum
Marketplace Collects: State sales tax

Source: Wisconsin State Legislature

Full Breakdown

Wisconsin imposes a 5% state sales tax on lodging under Wis. Stat. § 77.52 plus any applicable county or stadium tax. Wis. Stat. § 66.0615 authorizes municipalities and tourism zones to levy a room tax on transient lodging, generally capped at 8% absent pre-1994 grandfathered higher rates, with at least 70% of revenue dedicated to tourism promotion. Marketplace providers like Airbnb and Vrbo are required under Wis. Stat. § 77.52(3m) to collect and remit state sales tax on behalf of hosts. Hosts must register for a Wisconsin seller's permit through the Department of Revenue before accepting bookings.

Violations & Penalties

Failure to collect or remit room or sales tax can result in tax assessments, interest, penalties, and revocation of the seller's permit.

Frequently Asked Questions

What taxes apply to a short-term rental in Wisconsin?

Wisconsin's 5% state sales tax applies, plus any county sales tax and any local room tax authorized under Wis. Stat. § 66.0615, generally capped at 8%.

Does Airbnb collect Wisconsin taxes for me?

Marketplace providers must collect state and county sales taxes under Wis. Stat. § 77.52(3m), but local room taxes are often the host's responsibility unless an agreement exists.

Sources

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Full Breakdown

Frequently Asked Questions

What taxes apply to a short-term rental in Wisconsin?

Wisconsin's 5% state sales tax applies, plus any county sales tax and any local room tax authorized under Wis. Stat. § 66.0615, generally capped at 8%.

Does Airbnb collect Wisconsin taxes for me?

Marketplace providers must collect state and county sales taxes under Wis. Stat. § 77.52(3m), but local room taxes are often the host's responsibility unless an agreement exists.