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Statewide lodging tax figures cited to the state revenue department.
Certain sales and purchases by hotels are subject to the 5% Wisconsin state sales and use tax. In this publication, hotel includes hotels, motels, bed and breakfasts, resorts, lodges, inns, and others providing lodging accommodations to the public.
Hotel sales subject to the 5% state tax may also be subject to a 0.5% or 0.9% county sales and use tax, a 2% city of Milwaukee sales and use tax, local exposition taxes, a 0.5% premier resort area tax in listed municipalities, or a 1.25% premier resort area tax in the city of Wisconsin Dells and the village of Lake Delton.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Certain sales and purchases by hotels are subject to the 5% Wisconsin state sales and use tax. In this publication, hotel includes hotels, motels, bed and breakfasts, resorts, lodges, inns, and others providing lodging accommodations to the public. Wisconsin Department of Revenue, Publication 219, Hotels and Motels. As of 2026-10-09. |
| Local lodging taxes | Hotel sales subject to the 5% state tax may also be subject to a 0.5% or 0.9% county sales and use tax, a 2% city of Milwaukee sales and use tax, local exposition taxes, a 0.5% premier resort area tax in listed municipalities, or a 1.25% premier resort area tax in the city of Wisconsin Dells and the village of Lake Delton. Wisconsin Department of Revenue, Publication 219, Hotels and Motels. As of 2026-10-09. |
Rates are from the Wisconsin revenue department, retrieved 2026-10-09. Primary sources: https://www.revenue.wi.gov/DOR%20Publications/pb219.pdf.
Certain sales and purchases by hotels are subject to the 5% Wisconsin state sales and use tax. In this publication, hotel includes hotels, motels, bed and breakfasts, resorts, lodges, inns, and others providing lodging accommodations to the public. Source: Wisconsin Department of Revenue, Publication 219, Hotels and Motels, https://www.revenue.wi.gov/DOR%20Publications/pb219.pdf, as of 2026-10-09.
Hotel sales subject to the 5% state tax may also be subject to a 0.5% or 0.9% county sales and use tax, a 2% city of Milwaukee sales and use tax, local exposition taxes, a 0.5% premier resort area tax in listed municipalities, or a 1.25% premier resort area tax in the city of Wisconsin Dells and the village of Lake Delton. Source: Wisconsin Department of Revenue, Publication 219, Hotels and Motels, https://www.revenue.wi.gov/DOR%20Publications/pb219.pdf, as of 2026-10-09.
Estimates for planning; not tax/legal advice.