Wyoming SF 134: Lodging tax-exemption for residents.

Bill Text

2021 STATE OF WYOMING
21LSO-0421
1 SF0134
SENATE FILE NO. SF0134
Lodging tax-exemption for residents.
Sponsored by: Senator(s) French, Bouchard and James and
Representative(s) Fortner, Gray, Jennings,
Laursen, Neiman, Rodriguez-Williams, Wharff
and Winter
A BILL
for
1 AN ACT relating to sales tax; providing an exemption for
2 sales of lodging services to residents of Wyoming; and
3 providing for an effective date.
4
5 Be It Enacted by the Legislature of the State of Wyoming:
6
7 Section 1. W.S. 39-15-105(a) by creating a new
8 paragraph (xi) is amended to read:
9
10 39-15-105. Exemptions.
11
12 (a) The following sales or leases are exempt from the
13 excise tax imposed by this article:
14

2021 STATE OF WYOMING 21LSO-0421
2 SF0134
1 (xi) Sales of lodging services to a resident of
2 Wyoming. A vendor shall require proof of residency prior to
3 making a sale that is exempt under this paragraph.
4
5 Section 2. This act is effective July 1, 2021.
6
7 (END)