Park County sales and use tax collections grew at a rate ahead of the state average for fiscal year 2026, rising 3.5% over FY25 compared to the state average increase of 2.3%.

The state Economic Analysis Division recently released its report on lodging taxes for the fiscal year, which concluded June 30. 

Statewide, the state-imposed 4% tax collections increase of 2.3% was a rebound from the decline in FY 2025. 

Most states impose at least 5% sales tax, with the extra 1% going directly to local governments. After having not a fifth penny tax in more than six years, Park County voters approved a specific prupose tax in the general election which will go into effect early next year. It is estimated to run for two years to raise just under $20 million.

“This moderate expansion is primarily due to increased sales at retail stores and online shopping by both businesses and residents,” said Dr. Wenlin Liu, administrator with the Department of Administration and Information, Economic Analysis Division.  

After a contraction of 2.5% in FY25, Wyoming’s sales and use tax collections experienced a moderate increase in FY 2026. More than half of the major economic sectors experienced a growth in collections compared to FY 2025. After a sharp decline (-21.9%) in FY 2025, Wyoming’s pivotal industry, mining, remained relatively flat (-0.9%) in FY 2026. Wholesale trade had the largest decrease (-16.6%) in year over-over collections of any sector, due to the pullback of wind power projects. Collections from the construction and information sectors decreased by 4.9% and 4.4%, respectively. 

On the other hand, the transportation and warehousing industry led the annual percentage growth with 11.6%, while manufacturing and other services (reflecting taxes from automotive and machinery repair and maintenance) showed growth of 6.2% and 7.5%, each. Retail trade collections (excluding those of motor vehicles), the largest industry sector in terms of sales tax and use collections, increased 5.8%, the strongest performance in three years. Finally, sales and use taxes from online shopping (a sub-sector of retail trade) continued its strong growth, increasing 11.5%. 

In FY 2026, collections from these e-commerce transactions accounted for 9.6% of the state's total sales and use taxes, a significant increase from just 1.9% in FY 2019.  In contrast, the proportion of sales and use tax collections from the mining industry was approximately 10% over the most recent two fiscal years, which is a substantial decline compared to the over 20% average during the 10-year period from FY 2006 to FY 2015.  

“As the energy sector, particularly natural gas and coal mining operations, continues to decline and the state’s economy becomes more diversified, the composition of taxable sales among sectors has undergone a profound change,” Dr. Liu stated.        

Across the state, year-over-year statewide sales and use tax collections increased in 15 counties.  Johnson (13.3%), Laramie (12.6%), and Carbon (11.2%) experienced double-digit increases.  Sublette County also experienced robust growth, at 9.6%. These counties benefited either from increased retail sales, increased mineral exploration activities in FY 2026, or both. Albany County (-17.3%) suffered the largest decrease in collections compared to FY 2025, which was primarily caused by the reduction in activities related to wind power construction, while Washakie County’s large percentage contraction (-10.0%) was due to a sizable, one-time use tax payment from the manufacturing sector in FY 2025, which compromised this annual comparison.  Caused by reduced activities in the mining industry, Converse County also showed a large decline in collections, at -7.8%.

Lodging tax collections (including local lodging taxes) totaled $70.6 million for FY 2026, up 4.8% from the $67.4 million collected in the previous year.  The year-over-year change for the state-imposed 3% lodging tax collections was 5.8%, compared to the increase of 5.3% in FY 2025.  

“Recreation visits to both Yellowstone and Grand Teton national parks in FY 2026 were the second highest ever recorded, benefiting lodging sales, particularly in Teton and Park counties,” Liu commented.    

Lodging tax collections in Park County have continued to be higher than last year since the end of the fiscal year. Park County Travel Council Executive Director Michael Wambolt said at a previous council meeting the numbers will enable the organization to maintain and even expand its projects to entice more visitors to the county.

The higher trend has also continued in Yellowstone, with Xanterra Executive Director Mike Keller reporting record lodging numbers for September for the Park County concessionaire.

Big Horn County (18.6%) showed the fastest growth in lodging tax collections, followed by Sublette (15.3%). Johnson, Laramie, and Lincoln counties also experienced double-digit growth. Teton County, which collects more than half of Wyoming’s lodging taxes due to its geographical inclusion of or proximity to Yellowstone and Grand Teton national parks, experienced robust increase of 9.3% from FY 2025 to FY 2026. Conversely, double-digit declines occurred in three counties — Campbell (-10.5%), Sweetwater (-11.3%), and Weston (-11.8%) during the same period.   

— Reporting by Zac Taylor