Wyoming – Taxability of Lodging and Guide Services

SALT Report 3060 – The Wyoming Department of Revenue issued guidance regarding the taxability of charges for outdoor guides, lodging, and meals when provided by a guide, outfitter, or dude ranch.  The Department advises that the manner in which the customer is invoiced will affect whether or not you must charge sales tax.

Generally, when a guide, outfitter, or dude ranch charges for meals, lodging, equipment rentals, and guided services; the application of tax will be determined by whether the customer is billed on a lump sum basis or if the charges are itemized.  For example, if the customer is presented with an itemized bill, sales tax should only be charged on the sales and services that are subject to tax.  However, if the customer is billed a lump sum of $2500.00 dollars for a package that includes taxable meals, snacks, lodging, and equipment rentals, then the entire $2500.00 would be subject to sales tax and lodging tax.

If a guide or outfitter provides lodging services such as tents, snow shelters, base camps, or any other temporary structure that will be dismantled or abandoned after use, these charges would be exempt from lodging tax but they would be subject to sales tax. However, if a dude ranch, hotel, or motel provides the lodging services, these charges would be subject to both sales tax and lodging tax.

For Further Information

Wyoming Department of Revenue – Taxing Issues