Effective Jan. 1, 2021, Wyoming will impose an additional 5% tax on the sale of lodging services in the state. This tax is in addition to the current sales tax. The additional tax does not apply to lodging services offered by a county fair board during a county fair or other board-authorized event. This additional tax will be distributed into a Wyoming tourism account or a Wyoming tourism reserve and projects account. The funds will be used to operate the Wyoming tourism board and the Wyoming office of tourism.