Wyoming Statewide Rule
Wyoming Statewide Lodging and Sales Tax on Short-Term Rentals
Key Facts
- State lodging tax
- 5% statewide
- State sales tax
- 4%
- Short-term threshold
- Under 30 days
- Registration
- WY Dept of Revenue
- Tourism share
- 3% to state tourism
Summary
Wyoming imposes a universal 5% statewide lodging tax plus 4% state sales tax on short-term rentals under 30 days. Operators must register with the Wyoming Department of Revenue and remit collections regardless of municipality.
(h) In addition to the sales tax under subsections (a) and (b) of this section there is imposed an assessment upon the sale of lodging services of five percent (5%) as follows: (i) Three percent (3%) to be distributed as provided in W.S. 39-15-111(p)(i); and (ii) Two percent (2%) to be distributed as provided in W.S. 39-15-111(p)(ii).
Full Breakdown
Under Title 39, Chapter 15, Wyoming imposes a 4% state sales tax and a 5% statewide lodging tax on lodging rented for fewer than 30 continuous days (Wyo. Stat. §§ 39-15-104 and 39-15-211). Of the 5% lodging tax, roughly 3% supports state travel and tourism and 2% returns to the local jurisdiction. 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 taxes and registration requirement apply to every Wyoming short-term rental operator.
Violations & Penalties
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.
Frequently Asked Questions
Do I need to collect Wyoming state taxes even if my city doesn't require a permit?
Does Airbnb collect Wyoming taxes automatically?
Sources
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