Wyoming Statewide Lodging and Sales Tax on Short-Term Rentals

Under Wyoming Statutes Title 39, Chapter 15 (state sales tax) and Chapter 17 (lodging tax), all transient lodging accommodations rented for fewer than 30 continuous days are subject to the 4% state sales tax and a 5% statewide lodging tax. Of the lodging tax, 3% funds the Wyoming Office of Tourism and 2% returns to the county of origin. Hosts must obtain a sales/use tax license from the Wyoming Department of Revenue before collecting from guests. Counties and municipalities may add local lodging taxes on top of the state rate, but the state framework and registration requirement apply universally to every Wyoming short-term rental operator.

Failure to register, collect, or remit Wyoming state lodging and sales taxes results in penalties, interest, and possible license revocation by the Department of Revenue.