Lodging sales tax-exemption.

HB 25 exempts certain lodging services provided by licensed guides and outfitters from Wyoming's sales tax. Specifically, it removes the tax on temporary accommodations like tents, snow shelters, base camps, and other temporary shelters used by these licensed businesses. The exemption applies to services distributed through existing tax codes (W.S. 39-15-211(a)(ii)) and covers all forms of temporary lodging they provide. This change directly affects Wyoming-based guide and outfitter businesses operating under W.S. 23-2-407. The bill took effect July 1, 2022.