Short-Term Lodging Marketplaces Must Obtain a License to Collect Wisconsin Taxes

Under 2017 Wisconsin Act 59, a lodging marketplace providing short-term residential lodging must register with the Wisconsin Department of Revenue (DOR) for a license to collect taxes imposed by the state related to a short-term rental and to collect room taxes imposed by a Wisconsin municipality.

The application for the license, Form 231, Lodging Marketplace Application, is available on our website at revenue.wi.gov (search "Form 231"). See page two of the application for definitions.

If the lodging marketplace is engaged in business in Wisconsin, it must also:

  • Register for a seller's permit at tap.revenue.wi.gov/btr, if it does not already have one
  • Contact each Wisconsin municipality in which it makes short-term rentals to determine if additional registration is required
  • Collect Wisconsin sales and use taxes from the occupant and forward to DOR
  • Collect applicable Wisconsin municipal room taxes from the occupant and forward to the municipality
  • Notify the owner of the short-term rental that the taxes have been collected and forwarded

A list of lodging marketplaces licensed by DOR will be posted on our website.

November 3, 2017