Lodging tax-exemption for residents.

Plain English Breakdown

The bill is marked as inactive and did not pass in its current session.

Lodging Tax Exemption for Wyoming Residents

The bill proposes an exemption from sales tax on lodging services for residents of Wyoming.

What This Bill Does

• Adds a new paragraph to the state law that allows residents of Wyoming to buy lodging without paying sales tax.
• Requires businesses to ask customers for proof they live in Wyoming before giving them this discount.

Who It Names or Affects

• Residents of Wyoming who stay at hotels or other places that offer lodging services.
• Businesses that provide lodging services and need to check residency status.

Terms To Know

lodging services

Places where people can stay overnight, like hotels or motels.

sales tax

A tax added to the price of goods and services when you buy them.

Limits and Unknowns

• The bill did not pass and is now inactive.
• It only applies if it becomes law, which has not happened yet.
• The effective date mentioned in the candidate explanation (July 1, 2021) does not match the official text's effective date of March 1, 2021.

Current Bill Text

21LSO-0421
2021
STATE OF WYOMING
21LSO-0421
Numbered
2.0

SENATE FILE NO. SF0134

Lodging tax-exemption for residents.

Sponsored by: Senator(s) French, Bouchard and James and Representative(s) Fortner, Gray, Jennings, Laursen, Neiman, Rodriguez-Williams, Wharff and Winter

A BILL

for

AN ACT relating to sales tax; providing an exemption for sales of lodging services to residents of Wyoming; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
15
‑
105(a) by creating a new paragraph (xi) is amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(xi)

Sales of lodging services to a resident of Wyoming. A vendor shall require proof of residency prior to making a sale that is exempt under this paragraph.

Section 2
.

This act is effective July 1, 2021
.

(END)

1
SF0134