Sales tax exemption-state legislators.

Plain English Breakdown

The bill did not pass and has no legal effect as it was voted down on January 18, 2023.

Sales Tax Exemption for State Legislators

The bill proposes to exempt state legislators from paying lodging taxes when they are staying in hotels as part of their official duties.

What This Bill Does

• Creates a new exemption under Wyoming law that allows members of the state legislature to avoid paying sales tax on hotel stays while performing official legislative work.
• Specifies that this exemption applies only when legislators are acting in an official capacity, such as attending meetings or staying overnight during legislative sessions.

Who It Names or Affects

• Members of the Wyoming state legislature who need to stay in hotels while performing their duties.

Terms To Know

Lodging tax

A tax charged by a hotel or motel on top of room rates, which is usually included in the total cost of staying at an accommodation.

Official capacity

The role and responsibilities that come with being a member of the state legislature when performing duties related to their job.

Limits and Unknowns

• This bill did not pass during its session, so it has no legal effect.
• It only applies to lodging taxes and does not cover other types of sales tax or expenses.
• The exemption is limited to members of the Wyoming state legislature who are acting in their official capacity.

Current Bill Text

23LSO-0296
2023
STATE OF WYOMING
23LSO-0296
Introduced
2.0

SENATE FILE NO. SF0103

Sales tax exemption-state legislators.

Sponsored by: Senator(s) Steinmetz, Biteman, Brennan, Dockstader, Driskill, Hicks, Hutchings, Kolb and Salazar and Representative(s) Bear, Davis, Haroldson, Heiner, Sommers, Strock, Ward and Winter

A BILL

for

AN ACT relating to sales tax; providing a lodging tax exemption for members of the state legislature while acting in their official capacity; 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)(iv) by creating a new subparagraph (K) is amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

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

(iv)

For the purpose of exempting sales of services and tangible personal property sold to government, charitable and nonprofit organizations, irrigation districts and weed and pest control districts, the following are exempt:

(K)

Sales of lodging services to a current member of the Wyoming legislature who is purchasing lodging services in the member's official capacity.

Section 2
.

This act is effective July 1, 2023
.

(END)

1
SF0103