This bill amends the existing tax code in Wyoming to provide a sales tax exemption for lodging services offered by licensed guides or outfitters. Specifically, it modifies W.S. 39-15-105(a)(viii)(G) to replace the phrase "known to the trade and public" with "licensed" and clarifies that these services are exempt from excise taxes imposed by W.S. 39-15-104(h) and 39-15-204(a)(ii). The exemption includes various forms of temporary shelter such as sleeping accommodations, tents, snow shelters, and base camps.

The bill is set to take effect on July 1, 2023, thereby providing economic incentives for the lodging services provided by licensed guides and outfitters in Wyoming. This change aims to support the outdoor recreation industry by reducing the tax burden on these services, potentially encouraging more tourism and outdoor activities in the state.

Statutes affected:
Introduced: 39-15-105