Wyoming's Supreme Court recently ruled that campsites rented out for a non-profit event are not taxable.
Wyoming imposes a sales tax on lodging services for transient guests. The Johnson County Fair Board provides sixty-nine camp spots for a non-profit rodeo it holds each year. For each campsite, the county charges $25.00 per week and does not collect sales or lodging tax.
The decision determined that the renting out of these camping spots is not taxable because (1) the Fair Board is not a licensed vendor with the Department of Revenue, and (2) the income the county takes in is not for profit and is only used to offset the operating costs of the rodeo.