Lodging sales tax-exemption.

Plain English Breakdown

The official source material does not provide a detailed summary or digest text for the bill.

Lodging Sales Tax Exemption

The bill proposes to exempt certain lodging services provided by licensed guides or outfitters from sales tax.

What This Bill Does

• Removes the sales tax on specific lodging services offered by licensed guides and outfitters, including sleeping accommodations, tent placement, snow shelters, base camps, temporary structures that are dismantled after use, and other forms of temporary shelter.

Who It Names or Affects

• Licensed guides and outfitters who provide lodging services as part of their business.
• Customers using these lodging services will benefit from not paying sales tax on them.

Terms To Know

Lodging Services

Services that include sleeping accommodations, tent placement, and other temporary shelter arrangements provided by licensed guides or outfitters.

Licensed Guides and Outfitters

Individuals or businesses who are legally permitted to provide guiding or outfitting services under Wyoming law.

Limits and Unknowns

• The bill did not pass in the session it was introduced.
• Since the bill did not pass, the specified effective date of July 1, 2022, is not relevant.

Current Bill Text

22LSO-0018
2022
STATE OF WYOMING
22LSO-0018
Numbered
2.0

HOUSE BILL NO. HB0025

Lodging sales tax-exemption.

Sponsored by: Representative(s) Sommers, Flitner, Western and Winter and Senator(s) Baldwin and Kinskey

A BILL

for

AN ACT relating to taxation and revenue; providing for a sales tax exemption for certain lodging services; 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)(viii)(G) is amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

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

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(G)

Sales of lodging services provided by a person
known to the trade and public
licensed
as a guide or outfitter
under W.S. 23-2-407
, including but not limited to sleeping accommodations, placement of tents, snow shelters, base camps, temporary structures which are dismantled or abandoned after use and all other forms of temporary shelter are exempt from the excise tax imposed by W.S.
39
‑
15
‑
104(h) and
39
‑
15
‑
204(a)(ii)
;
as distributed by W.S. 39
‑
15
‑
211(a)(ii);

Section 2
.

This act is effective July 1, 2022
.

(END)

1
HB0025