Wisconsin Rental / transient occupancy tax

Rental / transient occupancy tax in Wisconsin

Wisconsin charges its 5% state sales tax on furnishing rooms or lodging to transients (guests staying less than one month) by hotels, motels and others who offer accommodations to the public. Local room taxes may add to it. Statute text: "The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public" (Wis. Stat. § 77.52(2)(a)1.).

Verified Source: Wis. Stat. § 77.52(2)(a)1. · last checked 2026-10-17