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October 21, 2022

Wyoming Lodging Services and Marketplace Facilitators

On October 1, 2022, The Wyoming department of Revenue issued a Bulletin related to Sales and Use Tax for lodging transactions by physical hotel and transactions facilitated by Online Travel Companies known as OTCs. This update will be effective on January 1, 2023. This updated bulletin includes Wyoming authority code guides and frequently asked questions. Some relevant information on this update is as follows:

  • Physical hotel will be responsible for reporting and reminting any applicable taxes in the absence of a OTC;
  • Commissions paid by the physical hotel back to a travel agent will not be taxable; and
  • The party that accepts the payment is responsible for reporting the applicable tax in cases where some of the lodging costs are paid to the OTCs while other costs are paid directly to the hotel.

If you have questions about the sales taxes your business is required to collect and remit, please contact a member of the Withum SALT Team.

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The State and Local Tax (SALT) laws vary from state to state and are constantly changing. Reach out to Withum’s SALT Team for guidance on how to navigate your state’s local tax laws.