Important - Effective October 1, 2021,
lodging marketplaces no longer need a lodging marketplace license. This requirement expires per
2021 Wis. Act 55. For more information, see "Local Room Tax Changes" in the July 2021 Wisconsin Tax Bulletin.
Who must register for a lodging marketplace license?
An entity that (1) provides a platform through which an unaffiliated third party offers 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 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.