Online Lodging Marketplace

All online lodging marketplaces (OLM) are required to register to file and pay on all online lodging transactions with the Arizona Department of Revenue. An online lodging marketplace is any digital platform that provides, at a cost, an unaffiliated third party with a platform to rent lodging accommodations. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here. (23)

Additional Information:

Arizona Department of Revenue: Online Lodging Marketplace