Wyoming House Bill HB0025

Wyoming 2022 Regular Session

• Failed: 2/18/22

Caption

Lodging sales tax-exemption.

Impact

If enacted, HB0025 would amend existing state tax law to exempt specific lodging services from the excise tax imposed under Wyoming statutes. The exemption aims to attract more tourists and outdoor enthusiasts to the state, encouraging recreational activities that rely on these services. Businesses offering guided tours and related lodging options would benefit from reduced costs, potentially leading to increased patronage and investment in tourism-related infrastructure.

Summary

House Bill 0025 is a legislative proposal aimed at providing a sales tax exemption for certain lodging services, particularly those offered by guides or outfitters. The bill defines 'lodging services' to include sleeping accommodations and various forms of temporary structures like tents and snow shelters, thus promoting the tourism and outdoor recreation industries. The intended effect of this bill is to reduce the operational costs for businesses involved in guiding and outfitting, consequently stimulating economic activity in these sectors.

Contention

The bill's discussions may spark debates around the implications of tax exemptions for the state’s revenue base. Supporters of HB0025 argue that the economic benefits from increased tourism will outweigh any short-term loss in tax revenue. However, opponents might raise concerns about fairness and the precedent set for similar exemptions in other sectors, stressing the need for careful evaluation of how such tax breaks could impact overall state funding for public services.