Wyoming 2023 Regular Session

Wyoming House Bill HB0166

Introduced
1/19/23  

Caption

Lodging sales tax-exemption.

Impact

The impact of HB 0166 on state law is significant, particularly in terms of revenue generation for the state through lodging taxes. By instituting a sales tax exemption, the state may experience reduced tax revenue from lodging services, which could affect funding for public services. However, proponents argue that the increase in tourist numbers and related spending in other areas of the economy would compensate for the loss. The potential for job creation in the hospitality sector is also seen as a positive outcome, contributing to local and state economic growth.

Summary

House Bill 0166 proposes a sales tax exemption for lodging, a measure aimed at benefiting the hospitality and tourism sectors in the state. This bill is designed to attract more visitors by lowering the cost of lodging, potentially increasing occupancy rates in hotels and motels across the state. By exempting sales tax on these services, the bill seeks to enhance the competitiveness of local accommodations in attracting tourists, which is vital for the state's economy, particularly in regions heavily reliant on tourism.

Contention

There are several points of contention surrounding HB 0166. Supporters assert that the bill would invigorate struggling local economies by encouraging more tourist traffic and boosting occupancy rates at hotels. However, critics argue that such tax exemptions could lead to significant shortfalls in state revenue and may not guarantee increased tourism as anticipated. There are also concerns about the fairness of tax exemptions, with some opponents highlighting that they could disproportionately benefit larger hotel chains over smaller, local accommodations, raising questions about equity and competitiveness in the industry.

Companion Bills

No companion bills found.

Previously Filed As

WY HB0025

Lodging sales tax-exemption.

WY SF394

A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.

WY HF544

A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.

WY HF419

A bill for an act exempting from the state sales and use tax the sales price of lodging supplies sold to a lodging provider.

WY SF0037

Sales tax exemptions-certify eligibility.

WY HB105

Transient occupancy tax, lodging tax, further exemptions for certain registered vehicles

WY HB161

Extend sales, use and local lodging taxes to short-term rentals

WY HB555

Provides with respect to the exclusions and exemptions applicable to sales and use tax

WY SB024

Local Lodging Tax Reporting on Sales Return

WY HB2743

Revenue and taxation; sales tax exemption; sales tax exemption for nonprofit entity; effective date.

Similar Bills

No similar bills found.