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--- version:Introduced+++ version:(document, no version)@@ -1,230 +1,15 @@-2026 STATE OF WYOMING 26LSO-0361+HB0155 Sales and use tax exemptions-reporting+requirements.- 1 HB0155+Sponsored By: Representative(s) Brown, G, Campbell, K, Guggenmos,+Hoeft, Locke, Riggins and Styvar and Senator(s)+Hutchings and Laursen, D-HOUSE BILL NO. HB0155+AN ACT relating to taxation and revenue; specifying reporting requirements for+taxpayers who claim sales tax and use tax exemptions; authorizing the imposition+of fees as specified; requiring reporting; specifying applicability; and+providing for an effective date.-Sales and use tax exemptions-reporting requirements.--Sponsored by: Representative(s) Brown, G, Campbell, K,-Guggenmos, Hoeft, Locke, Riggins and Styvar-and Senator(s) Hutchings and Laursen, D--A BILL--for--1 AN ACT relating to taxation and revenue; specifying-2 reporting requirements for taxpayers who claim sales tax-3 and use tax exemptions; authorizing the imposition of fees-4 as specified; requiring reporting; specifying-5 applicability; and providing for an effective date.-6-7 Be It Enacted by the Legislature of the State of Wyoming:-8-9 Section 1. W.S. 39-15-105 by creating new subsections-10 (c) and (d) and 39-16-105 by creating new subsections (c)-11 and (d) are amended to read:-12-13 39-15-105. Exemptions; reporting.-14-2026 STATE OF WYOMING 26LSO-0361-- 2 HB0155--1 (c) Each taxpayer paying sales tax under this article-2 that claims one (1) or more of the exemptions provided in-3 W.S. 39-15-105(a)(iii)(A), (E), (F) or (G), (vi)(C),-4 (vii)(A) or (B), (viii)(A), (B), (F), (G), (J), (O), (P),-5 (R) or (S) in any one (1) calendar year shall submit a-6 report to the department in accordance with all of the-7 following:-8-9 (i) A report shall be required only of any-10 taxpayer who claims one (1) or more of the exemptions-11 specified in this subsection in an amount not less than two-12 hundred fifty thousand dollars ($250,000.00) of sales tax-13 exempted in the applicable year;-14-15 (ii) The report shall contain the following-16 information:-17-18 (A) The amount of sales tax the taxpayer-19 collected from customers at all Wyoming locations during-20 the preceding year, if the taxpayer is a vendor;-21-2026 STATE OF WYOMING 26LSO-0361-- 3 HB0155--1 (B) The amount of sales tax paid by the-2 taxpayer directly to Wyoming vendors or to the department-3 in the preceding year;-4-5 (C) The amount of sales tax forgone as a-6 result of the exemptions claimed by the taxpayer in the-7 preceding year, if the purchase was otherwise subject to-8 taxation;-9-10 (D) The amount of ad valorem taxes the-11 taxpayer paid in Wyoming in the preceding year;-12-13 (E) The total number of full-time and-14 part-time Wyoming employees employed by the taxpayer, the-15 average wage and benefit amount for each full-time employee-16 and the average wage and benefit amount for each part-time-17 employee employed by the taxpayer in the preceding year.-18 For purposes of this subparagraph, the report shall-19 identify the number of employees reported under this-20 subparagraph that both work and reside in Wyoming.-21 Information reported under this subparagraph shall be-22 reported in the aggregate without reference to or-2026 STATE OF WYOMING 26LSO-0361-- 4 HB0155--1 identification of the personally identifiable information-2 of any one (1) employee or person.-3-4 (iii) A taxpayer who claims both sales and use-5 tax exemptions and is required to report under this-6 subsection and W.S. 39-16-105(c) shall submit all of the-7 information required in this subsection and W.S.-8 39-16-105(c) in one (1) report to the department;-9-10 (iv) Each taxpayer required to report under this-11 subsection shall submit the report to the department not-12 later than February 1 of the year immediately following the-13 calendar year in which the taxpayer took the exemptions-14 specified in this subsection;-15-16 (v) A taxpayer required to report under this-17 subsection who does not submit the report by the date-18 specified in paragraph (iv) of this subsection shall:-19-20 (A) Pay the difference in sales tax for the-21 preceding year that would have been required had the-22 taxpayer not claimed the exemptions specified in this-2026 STATE OF WYOMING 26LSO-0361-- 5 HB0155--1 subsection, plus any interest and penalty applicable under-2 W.S. 39-15-108; and-3-4 (B) Be ineligible to claim any of the-5 exemptions specified in this subsection for the current-6 year in which a report was due but not submitted by the-7 date specified in paragraph (iv) of this subsection.-8-9 (d) Not later than August 1, 2027 and each August 1-10 thereafter, the department shall report to the joint-11 revenue interim committee on the reports submitted under-12 this subsection. The report shall include, in the-13 aggregate, the information provided by each taxpayer under-14 paragraph (ii) of this subsection.-15-16 39-16-105. Exemptions; reporting.-17-18 (c) Each person paying use tax under this article-19 that claims one (1) or more of the exemptions provided in-20 W.S. 39-16-105(a)(iii)(A) or (C), (vi)(C), (viii)(A), (B),-21 (D), (E), (G) or (H) in any one (1) year shall submit a-22 report to the department in accordance with all of the-23 following:-2026 STATE OF WYOMING 26LSO-0361-- 6 HB0155--1-2 (i) A report shall be required only of any-3 taxpayer who claims one (1) or more of the exemptions-4 specified in this subsection in an amount not less than two-5 hundred fifty thousand dollars ($250,000.00) of use tax-6 exempted in the applicable year;-7-8 (ii) The report shall contain the following-9 information:-10-11 (A) The amount of use tax the taxpayer-12 collected from customers at all Wyoming locations during-13 the preceding year, if the taxpayer is a vendor;-14-15 (B) The amount of use tax paid by the-16 taxpayer directly to Wyoming vendors or to the department-17 in the preceding year;-18-19 (C) The amount of use tax forgone as a-20 result of the exemptions claimed by the taxpayer in the-21 preceding year, if the purchase was otherwise subject to-22 taxation;-23-2026 STATE OF WYOMING 26LSO-0361-- 7 HB0155--1 (D) The amount of ad valorem taxes the-2 taxpayer paid in Wyoming in the preceding year;-3-4 (E) The total number of full-time and-5 part-time Wyoming employees employed by the taxpayer, the-6 average wage and benefit amount for each full-time employee-7 and the average wage and benefit amount for each part-time-8 employee employed by the taxpayer in the preceding year.-9 For purposes of this subparagraph, the report shall-10 identify the number of employees reported under this-11 subparagraph that both work and reside in Wyoming.-12 Information reported under this subparagraph shall be-13 reported in the aggregate without reference to or-14 identification of the personally identifiable information-15 of any one (1) employee or person.-16-17 (iii) A taxpayer who claims both sales and use-18 tax exemptions and is required to report under this-19 subsection and W.S. 39-15-105(c) shall submit all of the-20 information required in this subsection and W.S.-21 39-15-105(c) in one (1) report to the department;-22-2026 STATE OF WYOMING 26LSO-0361-- 8 HB0155--1 (iv) Each taxpayer required to report under this-2 subsection shall submit the report to the department not-3 later than February 1 of the year immediately following the-4 calendar year in which the taxpayer took the exemptions-5 specified in this subsection;-6-7 (v) A taxpayer required to report under this-8 subsection who does not submit the report by the date-9 specified in paragraph (iv) of this subsection shall:-10-11 (A) Pay the difference in use tax for the-12 preceding year that would have been required had the-13 taxpayer not claimed the exemptions specified in this-14 subsection, plus any interest and penalty applicable under-15 W.S. 39-16-108; and-16-17 (B) Be ineligible to claim any of the-18 exemptions specified in this subsection for the current-19 year in which a report was due but not submitted by the-20 date specified in paragraph (iv) of this subsection.-21-22 (d) Not later than August 1, 2027 and each August 1-23 thereafter, the department shall report to the joint-2026 STATE OF WYOMING 26LSO-0361-- 9 HB0155--1 revenue interim committee on the reports submitted under-2 this subsection. The report shall include, in the-3 aggregate, the information provided by each taxpayer under-4 paragraph (ii) of this subsection.-5-6 Section 2. This act shall apply to all taxpayers-7 claiming the exemptions specified in section 1 of this act-8 beginning with the 2026 calendar year.-9-10 Section 3. This act is effective July 1, 2026.-11-12 (END)+2/10/2026 Bill Number Assigned+2/11/2026 H Received for Introduction+2/13/2026 H Did not Consider for Introduction
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