HB0166 • 2023

Lodging sales tax-exemption.

AN ACT relating to taxation and revenue; providing for a sales tax exemption for lodging services provided by a licensed guide or outfitter; and providing for an effective date.

Taxes

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor: Representative Winter
Last action: 2023-02-07
Official status: inactive
Effective date: 3/1/2023

Plain English Breakdown

The official source material does not provide specific details about the types of lodging services covered under this exemption beyond mentioning sleeping accommodations and temporary structures. Therefore, claims specifying particular forms of shelter have been removed.

Lodging Sales Tax Exemption for Guides and Outfitters

The bill proposes to remove sales tax on lodging services provided by licensed guides or outfitters in Wyoming.

What This Bill Does

Removes the sales tax on lodging services given by people who are licensed as guides or outfitters.

Who It Names or Affects

Licensed guides and outfitters who provide lodging services
Customers using the lodging services from licensed guides or outfitters

Terms To Know

Licensed guide or outfitter: A person who is officially recognized by Wyoming law to offer guiding or outfitting services, including providing temporary shelter.

Limits and Unknowns

The bill did not pass and is now inactive.
It was intended to take effect on July 1, 2023, but this date will not be reached due to the bill's inactivity.

Bill History

2023-02-07 House
H:Died in Committee Returned Bill Pursuant to HR 5-4
2023-02-07 House
H No report prior to CoW Cutoff
2023-01-19 House
H Introduced and Referred to H05 - Agriculture
2023-01-18 House
H Received for Introduction
2023-01-17 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

23LSO-0425
2023
STATE OF WYOMING
23LSO-0425
Numbered
2.0

HOUSE BILL NO. HB0166

Lodging sales tax-exemption.

Sponsored by: Representative(s) Winter, Bear and Sommers

A BILL

for

AN ACT relating to taxation and revenue; providing for a sales tax exemption for lodging services provided by a licensed guide or outfitter; 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
‑
414
, 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
taxes
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, 2023
.

(END)

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HB0166