Lodging sales tax-exemption.

Wyoming's HB 166 creates a sales tax exemption for lodging services provided by licensed guides or outfitters. Specifically, it removes the state sales tax on temporary lodging like sleeping accommodations, tent placements, snow shelters, base camps, and other temporary shelters offered by businesses holding a guide or outfitter license under Wyoming law. This exemption applies to services distributed through the state's tax system (W.S. 39-15-211) and aims to support these tourism-related businesses as an economic incentive. The bill took effect on July 1, 2023.