Wyoming Lodging Tax and Short-Term Rental Tax: Sales Tax Plus the 5% State Assessment Plus 1% to 2% Local
If you rent a house, cabin, or room to guests in Wyoming, the Wyoming short term rental tax is not one number. The tax on a guest's bill is built from three layers: the county sales and use tax rate, a 5% statewide lodging assessment, and, in many places, a local lodging tax of 1% or 2%. Wyoming has no single lodging tax rate, so your total depends on where the property sits. This guide explains each layer, shows the all-in rates by location, and lists the registration steps with the Department of Revenue.
Informational only: This article is general information, not legal or tax advice. Tax treatment depends on your facts. Talk with a qualified CPA or attorney before you set your rates or file returns, especially if you own more than one property or use a booking platform.
The three layers of lodging tax in Wyoming
Lodging is a taxable sale in Wyoming. The rate a guest pays stacks in three parts:
- County sales and use tax. The base layer is the state sales tax of 4%, plus any county option tax and any resort district tax that applies. Wyoming has no city sales tax.
- The 5% statewide assessment. Under W.S. 39-15-111(p), 3% goes to the state tourism office and 2% goes to county lodging distribution.
- The local lodging tax. Where a local government has adopted it, the tax is 1% or 2%. At least 90% of the local lodging tax must promote travel and tourism under W.S. 39-15-211.
The statutory basis for taxing lodging appears in W.S. 39-15-104(h) and 39-15-204(a)(ii). The statutes explain the framework, but the rate you actually charge comes from the Department of Revenue rate chart for your location.
Where the rates come from and why they change
The state sales tax rate is 4%. County option taxes and resort district taxes sit on top of it, and county rates change quarterly. For that reason, every rate in this guide is dated. The figures below reflect the Department of Revenue chart effective October 1, 2026. The next chart takes effect January 1, 2027, so confirm the current figure before you post a rate. The rate chart is available from the Excise Tax Division at excise-tax-div.wyo.gov.
All-in lodging rates by location (effective October 1, 2026)
These totals include the county sales and use rate, the 5% statewide assessment, and any local lodging tax in effect for that location.
| Location | All-in lodging rate | Notes |
|---|---|---|
| Albany | 13% | |
| Carbon | 13% | |
| Sheridan | 13% | |
| Sweetwater | 13% | |
| Hot Springs | 13% | |
| Teton County | 12% | County sales rate is 7% |
| Laramie | 12% | Rises to 13% on January 1, 2027 |
| Natrona | 12% | |
| Park | 11% | |
| Campbell | 10% | No local lodging tax |
| Sublette | 9% | 11% in Pinedale |
| Teton Village Resort District | 14% | |
| Grand Targhee Resort District | 14% | Rises to 15% on January 1, 2027 |
If your property is not listed, use the full Department of Revenue chart rather than estimating from a neighboring county. Local rules can also differ from the tax rate, which is covered in a later section.
What the math looks like
Take a $200 room night in Sheridan, where the all-in rate is 13%. The tax is $26, and the guest pays $226 before any taxable fees. The same night at a Teton Village Resort District property at 14% produces $28 in tax. In Campbell, where the all-in rate is 10%, the tax is $20. Those three examples show why the location matters: the same booking can carry a $6 to $8 difference in tax depending on where it sits.
Outfitter and guide lodging
Outfitters and guides who provide tents, base camps, or other temporary shelter to clients get one specific break. That lodging is exempt from the local lodging tax under W.S. 39-15-105(a)(viii)(G). The exemption covers only the local layer. The county sales and use tax and the 5% statewide assessment are not removed by this exemption, so do not drop the state components from the bill on the basis of this provision alone.
Fees that are taxable and fees that are not
The Department of Revenue lodging industry matrix (revised October 10, 2025) sorts the most common charges:
- No-show fees and late-departure fees are taxable.
- Early-departure fees and cancellation fees are not taxable if the room can be re-rented.
- Block-room sales are treated as a discount.
Fees that do not appear in the matrix are not covered here. Confirm them with the Excise Tax Division before you add them to a guest bill. Keep the guest's cancellation or no-show terms in writing so you can show how each charge was classified.
Booking platforms and marketplace facilitators
Under W.S. 39-15-502, a marketplace facilitator is treated as the vendor for the taxable sales it facilitates. Many hosts assume a booking platform collects and remits all of their lodging tax. Do not assume that. Whether a given platform remits Wyoming lodging tax depends on the platform and the transaction, so check with the Department of Revenue Excise Tax Division about your platform. Then compare the platform's tax reports against your own booking records so you know what was collected and what, if anything, you still owe.
Registering with the Department of Revenue
Register for sales, use, and lodging tax through the same Department of Revenue portal. The registration page is at the sales, use and lodging tax registration page. A sales and use tax license carries a $60 non-refundable application fee. Confirm on the registration page whether lodging adds any fee beyond that amount, because this guide does not list one.
Out-of-state owners should also know that Wyoming's remote seller threshold is $100,000 of sales, measured by sales only. Ask the Department how that threshold applies to your rental income before assuming you are below it.
Entity formation and state filings
Wyoming has no corporate income tax, no personal income tax, and no franchise tax. Many owners hold a rental in an LLC for liability reasons. If you form one, these are the core state requirements:
- Articles of Organization: $100 filing fee. Online filings through WyoBiz are active as soon as they are completed. See the WyoBiz registration instructions.
- Name: The name must include "Limited Liability Company" or an approved abbreviation such as "LLC." It must be available and distinguishable on the WyoBiz filing search before you register.
- Name reservation: $60, paper form only, lasts 120 days.
- Registered agent: Every LLC must maintain a registered agent with a physical Wyoming street address. A drop box is not acceptable, and a PO box works only in addition to a physical address. A commercial registered agent pays a $50 annual registration.
- Annual report: $60 minimum, due the first day of the anniversary month every year. You may file up to 120 days before the due date. If it is not paid within 60 days of the due date, the entity is subject to administrative dissolution.
For the annual report, the fee is $60 for entities with $300,000 or less in Wyoming assets. Larger asset amounts can produce a higher charge, so confirm your figure with the Secretary of State at sos.wyo.gov if your holdings are substantial.
Local licenses and rules
Wyoming has no general statewide business license. Cities and towns issue local business licenses, and counties issue none. Counties handle land use, building, septic, and liquor matters. Ask the city clerk where the property sits whether a local business license is required. Local short-term rental rules vary by city and county and are outside the scope of this article.
If you plan to serve alcohol to guests, note that retail liquor licenses are population-quota licenses issued by cities, towns, and counties. Confirm the process with the local government before you offer any alcohol.
Filing checklist
- Confirm the all-in rate for your location on the Department of Revenue chart in effect on the date you are charging it.
- Form an entity if you want one, pay the $100 filing fee, and calendar the $60 annual report.
- Register for sales, use, and lodging tax with the Department of Revenue.
- Ask the Excise Tax Division whether each booking platform remits lodging tax on your behalf.
- Apply the matrix rules to cancellation, no-show, and late-departure fees, and document each decision.
- Obtain any city business license and check local short-term rental rules with the city clerk.
- Keep records and file returns on the schedule the Department assigns to your account.
When to get professional help
A qualified CPA can help you set up reporting for the three lodging layers and reconcile platform payouts. An attorney can advise on entity structure, liability, and local short-term rental rules. For general business planning, the Wyoming SBDC Network at wyomingsbdc.org is another resource to consider.
This article is informational, not legal or tax advice. Confirm current rates, fees, and filing requirements with the named agency before you act.