2023 23LSO-0425
STATE OF WYOMING
HOUSE BILL NO. HB0166
Lodging sales tax-exemption.
Sponsored by: Representative(s) Winter, Bear and Sommers
A BILL
for
1 AN ACT relating to taxation and revenue; providing for a
2 sales tax exemption for lodging services provided by a
3 licensed guide or outfitter; and providing for an effective
4 date.
5
6 Be It Enacted by the Legislature of the State of Wyoming:
7
8 Section 1. W.S. 39-15-105(a)(viii)(G) is amended to
9 read:
10
11 39-15-105. Exemptions.
12
13 (a) The following sales or leases are exempt from the
14 excise tax imposed by this article:
15
1 HB0166
 2023 STATE OF WYOMING 23LSO-0425
1 (viii) For the purpose of exempting sales of
2 services and tangible personal property as an economic
3 incentive, the following are exempt:
4
5 (G) Sales of lodging services provided by a
6 person known to the trade and public licensed as a guide or
7 outfitter under W.S. 23-2-414, including but not limited to
8 sleeping accommodations, placement of tents, snow shelters,
9 base camps, temporary structures which are dismantled or
10 abandoned after use and all other forms of temporary
11 shelter are exempt from the excise tax taxes imposed by
12 W.S. 39-15-104(h) and 39-15-204(a)(ii); as distributed by
13 W.S. 39-15-211(a)(ii);
14
15 Section 2. This act is effective July 1, 2023.
16
17 (END)
2 HB0166


Statutes affected:
Introduced: 39-15-105