Under 2017 Wisconsin Act 59, a lodging marketplace that offers short-term residential lodging must register with the Wisconsin Department of Revenue for a license to collect sales and use taxes and to collect room taxes imposed by a Wisconsin municipality if the marketplace has nexus with Wisconsin. A lodging marketplace required to register for a license must also register for a Wisconsin seller's permit if it does not have a Wisconsin seller's permit.
“Lodging marketplace” means an entity that provides a platform through which an unaffiliated 3rd party offers to rent a short−term rental to an occupant and collects the consideration for the rental from the occupant.
The application for a lodging marketplace license is available on our website along with a listing of licensees. See the lodging marketplace license common questions for examples.
February 7, 2018