Lodging Marketplace License

Who must register for a lodging marketplace license?

An entity that (1) provides a platform through which others offer to rent short-term residential lodging and (2) collects consideration from the occupant for the rental, must register with the Wisconsin Department of Revenue (DOR) for a lodging marketplace license if the entity has nexus with Wisconsin.

If you are required to apply for a lodging marketplace license, you must:

  • Complete the lodging marketplace application, Form S-231.
  • Register for a Wisconsin seller’s permit with the department if you do not have one.
  • Collect Wisconsin sales and use taxes from the occupant and forward to DOR.
  • Contact each Wisconsin municipality in which you make short-term rentals to determine if additional registration is required.
  • Collect applicable Wisconsin municipal room taxes from the occupant and forward to the municipality.
  • Notify the owner of a short-term rental that you have collected and forwarded the tax.

December 27, 2017