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The Evolution of Tax Compliance for Online Lodging Marketplaces and Its Impact on the Industry

Since the 2018 Wayfair ruling, the online lodging industry, including short-term rentals (STRs) and online travel agencies (OTAs), has faced increasing tax compliance challenges. New regulations from state and local jurisdictions have created a complex and ever-evolving landscape, with growing enforcement targeting platforms and property managers.

This report, sponsored by Avalara, outlines the impact of these tax changes, the risks of non-compliance, and the critical need for businesses to adapt. As tax laws tighten and enforcement ramps up, staying compliant is essential for success in this expanding industry.


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