Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://revenue.wyo.gov
Tax Breakdown
4%
State Sales Tax
4%
Lodging / TOT
Est. Total Tax Burden~8%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Sales tax applies. Jackson Hole (Teton County) has some of the highest ADR in the US. Teton County has STR permit requirements. Otherwise very permissive statewide.
Major City Rules
2 cities tracked
Jackson / Teton County
Moderate
STR permit required, caps in unincorporated areas, very high-value market ($400+ ADR)
Cody
Host Friendly
Business license, state tax, near Yellowstone
Housing Market Data — US Census ACS
ACS 5-Year 2022
273,291
Total Housing Units
14.3%
Vacancy Rate
71.9%
Owner-Occupied
28.1%
Renter-Occupied
13,784
Seasonal/Vacation Units
5.0%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.