Lodging Marketplace License

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:

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 15, 2020: Section 66.0615, Wis. Stats., and Ch. 77, Wis. Stats.

Laws enacted and in effect after October 15, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 15, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.


The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100143

October 15, 2020