Wisconsin Lodging and Room Tax Rules for Rentals

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.

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