Hotels, Motels, and Other Lodging Providers Publication 219
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• If the hotel "controls" or is the "operator" of self-service photocopy machines, its receipts from such
machines are taxable. It does not matter whether the machines are coin-operated or activated by tokens or
magnetic cards. See Part 3.E., titled Vending Machines, Video Games, and Amusement Devices, for
additional information.
K. Admissions to Amusement, Athletic, Entertainment, and Recreational Facilities
Charges for providing access to amusement, athletic, entertainment, and recreational facilities, places or events,
(e.g., bars, night clubs, swimming pools, golf courses, driving ranges, and horseback riding) are taxable, except
when one of the following apply:
(1) The person uses the facility for a nonrecreational type of event (religious meeting, political meeting, trade
show, educational seminar, swimming lessons). The hotel should document why this sale is not taxable on
the copy of the invoice that it retains for its records.
(2) The organization paying for the use of the facility is exempt from tax (e.g., a church that holds a CES number).
See Part 3.B. for information about documentation needed.
(3) The facility will be used for a recreational, amusement, entertainment, or athletic event, but the person
renting the facility, sells admission to the event to the public. The person renting the facility may claim the
resale exemption for the admissions by providing the hotel with a fully completed Wisconsin Sales or Use
Tax Exemption Certificate (Form S-211 or the electronic exemption certificate, S-211E) or Streamlined Sales
and Use Tax Exemption Certificate – Wisconsin version (Form S-211-SST) claiming resale.
A tax release published on pages 15 to 17 of Wisconsin Tax Bulletin #78 (July 1992), titled" Admissions to Athletic
or Recreational Events or Places," provides additional information on what charges relating to the use of athletic
and health club facilities are taxable.
Example 1 – Separate and optional charge for admission to waterpark operated by hotel: Hotel has a
waterpark within its hotel. Hotel charges $10 per person to use the waterpark. Hotel's $10 charge for admission
to the waterpark is taxable.
Example 2 – Admission to waterpark operated by hotel included with lodging services: Same as Example 1,
except that Hotel includes the use of the waterpark allows persons staying at its hotel to use the waterpark for
no additional charge. Persons not staying at the hotel must still pay $10 per person to use the waterpark. For
persons staying at the hotel, Hotel does not have any receipts from admission to the waterpark. For persons
not staying at the hotel, Hotel's $10 charge for admission to the waterpark is taxable.
Example 3 – Separate and optional charge for admission to waterpark operated by third party: Hotel provides
lodging services for $100 per night. Persons staying at the hotel are given the option to purchase an admission
to a waterpark operated by a third party for $15. Hotel's $100 charge to its customer for the lodging service and
the $15 charge for admission to the waterpark are taxable. Hotel's purchases of the admissions to the waterpark
from the third party that Hotel resells to its customers are not taxable because they are for resale.
Example 4 – Admission to waterpark operated by third party included with lodging services: Hotel charges
$125 per night for lodging services. Included in the $125 per night charge are passes to a waterpark operated
by a third party that Hotel purchased from the third party. A customer who does not want the waterpark passes
is not given a discount from the $125 per night charge. Hotel's $125 per night charge to its customer is taxable.
Hotel's purchases of the waterpark passes from the third party are taxable since the hotel is the consumer of
the waterpark admissions that it provides as part of its lodging services.