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--- version:Introduced+++ version:(document, no version)@@ -1,1483 +1,72 @@-2026 STATE OF WYOMING 26LSO-0201+SF0079 Sales and use tax reorganization.- 1 SF0079+Sponsored By: Joint Revenue Interim Committee-SENATE FILE NO. SF0079+AN ACT relating to sales and use tax; revising the sales tax chapter to include+the administration of the use tax; repealing duplicative provisions; making+conforming amendments; specifying applicability; and providing for effective+dates.-Sales and use tax reorganization.+2/6/2026 Bill Number Assigned+2/6/2026 S Received for Introduction+2/9/2026 S Introduced and Referred to S03 - Revenue 31-0-0-0-0-Sponsored by: Joint Revenue Interim Committee+ROLL CALL+Ayes: (s) Anderson, Barlow, Biteman, Boner, Brennan, Case, Cooper, Crago, Crum,+Dockstader, Driskill, French, Gierau, Hicks, Hutchings, Ide, Jones, Kolb,+Landen, Laursen, Love, Mckeown, Nethercott, Olsen, Pappas, Pearson, Rothfuss,+Salazar, Schuler, Scott, Steinmetz+Ayes 31 Nays 0 Excused 0 Absent 0 Conflicts 0-A BILL+2/11/2026 S03 - Revenue:Recommend Do Pass 5-0-0-0-0-for+ROLL CALL+Ayes: Senator(s) Case, Dockstader, Ide, Mckeown, Pappas+Ayes 5 Nays 0 Excused 0 Absent 0 Conflicts 0-1 AN ACT relating to sales and use tax; revising the sales-2 tax chapter to include the administration of the use tax;-3 repealing duplicative provisions; making conforming-4 amendments; specifying applicability; and providing for-5 effective dates.-6-7 Be It Enacted by the Legislature of the State of Wyoming:-8-9 Section 1. W.S. 5-9-128(a)(vi)(D), 9-1-507(j)(ii),-10 9-4-604(g)(i)(A) and (h)(i)(A), 16-9-209(f),-11 16-10-105(b)(iii), 18-5-509(a), 18-16-107(a)(xxii),-12 31-2-103(d) through (f), 31-2-104(k), 31-2-201(k)(intro)-13 and (o)(ii), 31-18-408, 35-12-105(c),-14 39-15-101(a)(vii)(intro), (xv), (xxxix)(U)(VII) and by-15 creating new paragraphs (xlviii) through (xlx),-16 39-15-102(a) and by creating new subsections (g) and (h),-2026 STATE OF WYOMING 26LSO-0201+2/11/2026 S Placed on General File+2/16/2026 S COW:Passed+2/17/2026 S 2nd Reading:Passed+2/18/2026 S 3rd Reading:Passed 30-0-1-0-0- 2 SF0079+ROLL CALL+Ayes: Senator(s) Anderson, Barlow, Biteman, Boner, Brennan, Case, Crago, Crum,+Dockstader, Driskill, French, Gierau, Hicks, Hutchings, Ide, Jones, Kolb,+Landen, Laursen, Love, Mckeown, Nethercott, Olsen, Pappas, Pearson, Rothfuss,+Salazar, Schuler, Scott, Steinmetz+Excused: Senator Cooper+Ayes 30 Nays 0 Excused 1 Absent 0 Conflicts 0-1 39-15-103(a)(i)(A) and (K), (b)(i) through (iii) and-2 (c)(ii), 39-15-104(a), (b) and (f)(intro),-3 39-15-105(a)(intro), (vi) by creating a new subparagraph-4 (F) and (vii)(B), 39-15-106(a), 39-15-107(a)(i), (vi),-5 (b)(intro), (i), (iv), (xi) and by creating a new paragraph-6 (xii), 39-15-108(b)(ii)(intro) and (d)(i), 39-15-109(d) by-7 creating a new paragraph (v), 39-15-110 by creating a new-8 subsection (c), 39-15-111(b)(iii)(intro), (c) and by-9 creating a new subsection (s), 39-15-202(a),-10 39-15-203(a)(i)(E)(III), (ii)(F)(III), (v)(E)(III) and-11 (vi)(G)(III), 39-15-306(b)(v), 39-15-402(a)(vii),-12 39-15-501(a)(intro), 39-15-502(a)(i), (g)(i), (ii)(A) and-13 (iii), 39-17-209(c)(v)(C), 39-17-309(c)(vi)(C) and-14 39-18-105(b) are amended to read:-15-16 5-9-128. Civil jurisdiction.-17-18 (a) Each circuit court has exclusive original civil-19 jurisdiction within the boundaries of the state for:-20-21 (vi) Actions to foreclose and enforce the-22 following statutory liens only, when the amount claimed on-2026 STATE OF WYOMING 26LSO-0201+2/18/2026 H Received for Introduction+2/19/2026 H Introduced and Referred to H03 - Revenue+2/24/2026 H03 - Revenue:Recommend Do Pass 9-0-0-0-0- 3 SF0079+ROLL CALL+Ayes: Representative(s) Brown, G, Campbell, K, Lien, Locke, Lucas, Riggins,+Storer, Styvar, Wharff+Ayes 9 Nays 0 Excused 0 Absent 0 Conflicts 0-1 the lien does not exceed fifty thousand dollars-2 ($50,000.00), exclusive of court costs:-3-4 (D) Liens for taxes as provided by W.S.-5 39-15-108(d). and 39-16-108(d).-6-7 9-1-507. Examination of books of state institutions,-8 agencies and certain districts and entities; independent-9 audit authorized; guidelines.-10-11 (j) The director of the department of audit shall-12 certify:-13-14 (ii) To the director of the state department of-15 revenue by October 5 of each year, a list of counties,-16 cities and towns that failed to comply with paragraph-17 (a)(vii) of this section. Notwithstanding any other-18 provision of law, the director of the department of revenue-19 shall withhold monthly disbursements of state and local-20 sales, use and lodging tax revenues under W.S. 39-15-111,-21 and 39-15-211, 39-16-111 and 39-16-211 to the noncompliant-22 county, city or town for the period after October 15 until-23 the noncompliant county, city or town has come into-2026 STATE OF WYOMING 26LSO-0201+2/24/2026 H Placed on General File+2/24/2026 H COW:Passed+2/25/2026 H 2nd Reading:Passed+2/26/2026 H 3rd Reading:Passed 60-0-2-0-0- 4 SF0079+ROLL CALL+Ayes: Representative(s) Allemand, Andrew, Angelos, Banks, Bear, Brady,+Bratten, Brown, G, Brown, L, Byron, Campbell, E, Campbell, K, Chestek, Clouston,+Connolly, Davis, Filer, Fornstrom, Geringer, Guggenmos, Haroldson, Harshman,+Heiner, Hoeft, Jarvis, Johnson, Knapp, Larsen, L, Larson, Jt, Lawley, Lien,+Locke, Lucas, Mccann, Neiman, Nicholas, Ottman, Pendergraft, Posey, Provenza,+Riggins, Rodriguez-Williams, Schmid, Sherwood, Singh, Smith, Storer, Strock,+Styvar, Tarver, Thayer, Washut, Wasserburger, Webb, Webber, Wharff, Williams,+Winter, Wylie, Yin+Excused: Representative(s) Erickson, Kelly+Ayes 60 Nays 0 Excused 2 Absent 0 Conflicts 0-1 compliance unless good cause for noncompliance is shown to-2 the director of the department of audit as described in-3 W.S. 9-1-510(b). All withheld disbursements under this-4 paragraph shall be retained by director of the department-5 of revenue in the account from which the disbursement would-6 be made until the county, city or town is in compliance-7 with paragraph (a)(vii) of this section, or as otherwise-8 provided by law. The director of the department of audit-9 shall certify to the director of the department of revenue-10 when a county, city or town comes into compliance with-11 paragraph (a)(vii) of this section. The director of the-12 department of revenue shall certify monthly to the-13 department of audit, the legislature and the noncompliant-14 county, city or town the amount of disbursements withheld-15 until the noncompliant county, city or town has come into-16 compliance;-17-18 9-4-604. Distribution and use; capital construction-19 projects and bonds; municipal, county and special district-20 purposes.-21-22 (g) Not to exceed forty million dollars-23 ($40,000,000.00) of the total proceeds of all bonds issued-2026 STATE OF WYOMING 26LSO-0201+2/26/2026 Assigned Number SEA No. 0018+2/26/2026 S President Signed SEA No. 0018+2/26/2026 H Speaker Signed SEA No. 0018+2/27/2026 Governor Signed SEA No. 0018+2/27/2026 Assigned Chapter Number 19- 5 SF0079--1 under subsection (b) of this section may be loaned or-2 granted to incorporated cities and towns. Loans or grants-3 shall be made only under the following conditions:-4-5 (i) Loans may be made for municipal purposes-6 with or without interest. If the state loan and investment-7 board deems it necessary to secure the loan, no security-8 other than pledges of specified revenue to repay a loan-9 shall be required. Before a loan application is approved-10 the board shall determine by proper investigation that:-11-12 (A) The applicant will fully utilize all-13 local revenue sources reasonably and legally available for-14 repaying the loan for which an application is made-15 excluding the local optional sales and use tax authorized-16 by W.S. 39-15-204(a)(i) or (iii); and 39-16-204(a)(i) or-17 (ii);-18-19 (h) Not to exceed twenty million dollars-20 ($20,000,000.00) of the total proceeds of all bonds issued-21 under subsection (b) of this section may be loaned or-22 granted to counties or special districts. As used in this-23 subsection "special districts" means hospital districts,-2026 STATE OF WYOMING 26LSO-0201-- 6 SF0079--1 fire protection districts, sanitary and improvement-2 districts, solid waste disposal districts, service and-3 improvement districts and water and sewer districts.-4 Notwithstanding any other provision of law, no special-5 district, either standing alone or as a member of a joint-6 powers board, shall receive any grant or loan under this-7 section until the special district's grant or loan-8 application has received a written review from the board of-9 county commissioners in any county in which the special-10 district is located. The board of county commissioners-11 shall review: (1) the ability of the special district to-12 fund the project through bonds, (2) whether the project is-13 adverse to the needs, plans or general welfare of the-14 county, (3) whether the special district has utilized local-15 funding resources, and (4) whether the special district has-16 met county standards. If any part of the special district-17 lies within five (5) miles of the corporate limits of any-18 city or town, the special district's grant or loan-19 application shall also receive a written review from the-20 governing body of the city or town. The written review-21 shall be submitted to the state loan and investment board-22 by the special district with its grant or loan application.-2026 STATE OF WYOMING 26LSO-0201-- 7 SF0079--1 Loans or grants shall be made only under the following-2 conditions:-3-4 (i) Loans, with or without interest, may only be-5 made for county or special district purposes which are-6 permitted by law. If the state loan and investment board-7 deems it necessary to secure the loan, no security other-8 than pledges of specified revenue to repay a loan shall be-9 required. Before a loan application is approved the board-10 shall determine by proper investigation that:-11-12 (A) The applicant will fully utilize all-13 local revenue sources reasonably and legally available for-14 repaying the loan excluding the local optional sales and-15 use tax under W.S. 39-15-204(a)(i) or (iii); and-16 39-16-204(a)(i) or (ii);-17-18 16-9-209. Special fee.-19-20 (f) All special fees billed and collected by a local-21 exchange company or radio communications service provider-22 shall not be considered revenues of the local exchange-23 company or radio communications service provider and are-2026 STATE OF WYOMING 26LSO-0201-- 8 SF0079--1 not subject to tax under W.S. 39-15-101 through 39-16-311-2 39-15-502.-3-4 16-10-105. Ordinance or resolution for construction;-5 required and authorized provisions.-6-7 (b) Subject to voter approval as provided by-8 subsection (e) of this section, a city, town, county or-9 joint powers board may fund the surface water drainage-10 utility by general and special funds, revenue or other-11 bonds and other forms of indebtedness, service charges or a-12 combination of these sources. The resolution or ordinance-13 establishing the utility, or a resolution or ordinance-14 later adopted by the governing body, shall specify the-15 means of financing the surface water drainage utility by-16 one (1) or more of the following sources:-17-18 (iii) Any other source of revenue including the-19 capital facilities tax collected under W.S.-20 39-15-203(a)(iii), and 39-16-203(a)(ii) if so dedicated.-21-22 18-5-509. Referral.-23-2026 STATE OF WYOMING 26LSO-0201-- 9 SF0079--1 (a) Any board of county commissioners which receives-2 an application to permit a wind energy facility or solar-3 energy facility which does not meet the definition of an-4 industrial facility as defined in W.S. 35-12-102(a)(vii)(E)-5 or (G) may refer the facility to the industrial siting-6 council for additional permitting consistent with the-7 requirements of the Industrial Development Information and-8 Siting Act, W.S. 35-12-101 through 35-12-119, but the-9 provisions of W.S. 39-15-111 and 39-16-111 shall not apply.-10 A referral shall be made only when a board of county-11 commissioners finds there are potentially significant-12 adverse environmental, social or economic issues which the-13 county board of commissioners does not have the expertise-14 to consider or authority to address.-15-16 18-16-107. Powers of district.-17-18 (a) Each district may:-19-20 (xxii) Impose an optional sales and use tax-21 pursuant to W.S. 39-15-203; and 39-16-203;-22-2026 STATE OF WYOMING 26LSO-0201-- 10 SF0079--1 31-2-103. Contents of application; signature; vehicle-2 identification number; issuance of certificate.-3-4 (d) Upon receipt of an application and payment of-5 fees any county clerk shall, if satisfied that the-6 applicant is the owner of the vehicle for which application-7 for certificate of title is made, issue a paper certificate-8 of title or electronic certificate of title, if available,-9 upon a form or electronic format, approved by and provided-10 at cost to the county clerk by the department in the name-11 of the owner bearing the signature and seal of the county-12 clerk's office. The county clerk shall not deliver a-13 certificate of title issued under this section until-14 presentation of a receipt for payment of sales or use tax-15 pursuant to W.S. 39-15-107(b) or 39-16-107(b) or-16 presentation of a county treasurer receipt noting a valid-17 exemption from paying the sales or use tax. If a lien is-18 filed with respect to the vehicle, the county clerk shall,-19 within three (3) business days, deliver a copy of the filed-20 lien and a copy of the issued title to the financial-21 institution and if available, such delivery may be made-22 electronically. Each paper certificate of title or-23 electronic version, shall bear a document control number-2026 STATE OF WYOMING 26LSO-0201-- 11 SF0079--1 with county designation and certificate of title number.-2 The title shall be completely filled out giving a-3 description of the vehicle including factory price in a-4 manner prescribed by the department, indicate all-5 encumbrances or liens on the vehicle and indicate the date-6 of issue. Certificates of title shall contain forms for-7 assignment of title or interest and warranty thereof by the-8 owner with space for notation of liens and encumbrances at-9 the time of transfer on the reverse side and contain space-10 for the notarization of the seller's signature for a sale-11 or transfer of title. Certificates of title are valid for-12 the vehicle so long as the vehicle is owned or held by the-13 person in whose name the title was issued. A certificate of-14 title is prima facie proof of ownership of the vehicle for-15 which the certificate was issued.-16-17 (e) Notwithstanding subsection (d) of this section, a-18 person regularly engaged in the business of making loans or-19 a supervised financial institution, as defined in W.S.-20 40-14-140(a)(xix), that repossesses a motor vehicle on-21 which it has filed a lien shall not be liable for sales or-22 use tax or for any penalties for nonpayment of the sales or-23 use tax pursuant to W.S. 39-15-107(b) or 39-16-107(b) prior-2026 STATE OF WYOMING 26LSO-0201-- 12 SF0079--1 to obtaining a title from the county clerk for that-2 vehicle.-3-4 (f) Notwithstanding subsection (d) of this section,-5 an insurance company that acquires ownership of a motor-6 vehicle pursuant to a damage settlement shall not be liable-7 for sales or use tax or for any penalties for nonpayment of-8 the sales or use tax pursuant to W.S. 39-15-107(b) or-9 39-16-107(b) prior to obtaining a title from the county-10 clerk for that vehicle.-11-12 31-2-104. Transfer of ownership.-13-14 (k) Notwithstanding the provisions of subsection (j)-15 of this section, the surviving owner or owners of a vehicle-16 held by joint tenants with the right of survivorship may-17 transfer ownership without first obtaining a title in the-18 name of the surviving owner or owners by complying with the-19 requirements of subsection (a) of this section and-20 providing the transferee with a certified copy of the death-21 certificate of the deceased owner. Any applicable sales or-22 use tax shall be paid pursuant to W.S. 39-15-107(b). or-23 39-16-107(b).-2026 STATE OF WYOMING 26LSO-0201-- 13 SF0079--1-2 31-2-201. Registration required; timelines.-3-4 (k) W.S. 31-2-225 notwithstanding, upon compliance-5 with W.S. 39-15-107(b), and 39-16-107(b), if applicable, an-6 owner of a commercial vehicle that is not a Wyoming based-7 commercial vehicle as defined by W.S. 31-18-201(a)(vi), a-8 nonresident owner of a vehicle not employed in this state,-9 or any owner upon transfer of ownership or lease, may, as-10 an alternative to registration, obtain one (1) temporary-11 registration permit in a twelve (12) month period-12 authorizing operation of the vehicle on the highways of-13 this state for a period not to exceed ninety (90) days from-14 the date of issuance of the temporary registration permit.-15 Any registration issued under this section shall bear a-16 distinctive number assigned to the vehicle, an expiration-17 date and at all times be prominently displayed and clearly-18 visible on the vehicle in the manner prescribed by the-19 department. Application for a temporary registration permit-20 shall be made to the county treasurer in the manner and-21 form prescribed by the department. A temporary registration-22 permit under this subsection shall be considered an initial-23 registration under W.S. 31-1-101(a)(xxx). The fee for the-2026 STATE OF WYOMING 26LSO-0201-- 14 SF0079--1 temporary registration permit shall be an amount equal to-2 the following fractions of the annual registration fees for-3 the vehicle required under W.S. 31-3-101:-4-5 (o) A resident found to be in control of a vehicle-6 operated or driven upon any highway for which Wyoming-7 vehicle registration is required shall be rebuttably-8 presumed to be the actual owner of the vehicle, subject to-9 the following:-10-11 (ii) Upon a determination that a resident is in-12 control of a vehicle operated or driven upon any highway in-13 Wyoming for which Wyoming vehicle registration is required,-14 the department shall notify the resident in writing that-15 the resident is required to register the vehicle and to pay-16 any sales or use taxes due on the purchase or use of the-17 vehicle in accordance with W.S. 39-15-107(b)(i) or-18 39-16-107(b)(ii) within thirty (30) days from the date of-19 the notice;-20-21 31-18-408. Provision of sales and use tax-22 information; penalty.-23-2026 STATE OF WYOMING 26LSO-0201-- 15 SF0079--1 (a) Any person engaged in the business of selling-2 tangible personal property, at retail, outside of this-3 state, and operating any motor vehicle in this state-4 delivering to the purchaser or the purchaser's agent in-5 this state any goods sold by the vendor shall, upon-6 entering this state, provide necessary information to the-7 department of revenue for the purposes of the collection of-8 any sales or use tax which may be due under the provisions-9 of W.S. 39-15-101 through 39-16-311 39-15-502. The-10 department shall provide forms furnished by the department-11 of revenue for the operator to provide the necessary-12 information for the department of revenue to collect any-13 use tax due. The department of revenue shall promulgate-14 necessary rules and regulations to implement this provision-15 pursuant to W.S. 39-11-102.-16-17 (b) Any person knowingly violating the provisions of-18 this section or any rules promulgated under it shall, in-19 addition to any penalty imposed under W.S. 31-18-701-20 through 31-18-707, be liable for a civil penalty of not-21 less than one hundred dollars ($100.00) and not to exceed-22 an amount equal to three (3) times the amount of the sales-2026 STATE OF WYOMING 26LSO-0201-- 16 SF0079--1 or use tax due under the provisions of W.S. 39-15-101-2 through 39-16-311 39-15-502.-3-4 35-12-105. Appointment and duties of administrator;-5 staff; rules and regulations.-6-7 (c) The director, administrator and the staff of the-8 division are authorized to the extent possible, at the-9 request of local governments, to provide technical-10 assistance to local governments in the preparation of-11 anticipated impacts related to a proposed project-12 consistent with W.S. 39-15-111(c) and (d) and 39-16-111(d)-13 and (e) and negotiation of agreements with applicants as-14 provided for in W.S. 35-12-107.-15-16 CHAPTER 15-17 SALES AND USE TAX-18-19 ARTICLE 1-20 STATE SALES AND USE TAX-21-22 39-15-101. Definitions.-23-2026 STATE OF WYOMING 26LSO-0201-- 17 SF0079--1 (a) As used in this article:-2-3 (vii) "Sale" means any transfer of title or-4 possession in this state for a consideration. Including-5 "Sale" includes a purchase by a person for storage, use or-6 consumption in this state and includes the fabrication of-7 tangible personal property when the materials are furnished-8 by the purchaser. but excluding "Sale" does not include an-9 exchange or transfer of tangible personal property upon-10 which the seller or lessor has directly or indirectly paid-11 sales or use tax incidental to:-12-13 (xv) "Vendor" means any person engaged in the-14 business of selling at retail or wholesale tangible-15 personal property, admissions or services which are subject-16 to taxation under this article. "Vendor" includes a vehicle-17 dealer as defined by W.S. 31-16-101(a)(xviii), a remote-18 seller to the extent provided by W.S. 39-15-501 and a-19 marketplace facilitator to the extent provided by W.S.-20 39-15-502. A person is not in the business of selling if-21 selling tangible personal property, admissions or services-22 which are subject to taxation under this article is not a-23 habitual or regular activity of the person. Agents acting-2026 STATE OF WYOMING 26LSO-0201-- 18 SF0079--1 under the authority of the vendor include but are not-2 limited to truckers, peddlers, canvassers, salespersons,-3 representatives, employees, supervisors, distributors,-4 delivery persons or any other persons performing services-5 in this state. "Vendor" also includes every person who-6 engages in regular or systematic solicitation by three (3)-7 or more separate transmittances of an advertisement or-8 advertisements in any twelve (12) month period in a-9 consumer market in this state by the distribution of-10 catalogs, periodicals, advertising flyers, or other-11 advertising, or by means of print, radio, television or-12 other electronic media, by mail, telegraph, telephone,-13 computer data base, cable, optic, microwave, satellite or-14 other communication system for the purpose of effecting-15 retail sales of tangible personal property;-16-17 (xxxix) Telecommunications definitions:-18-19 (U) "Telecommunications service" means the-20 electronic transmission, conveyance or routing of voice,-21 data, audio, video or any other information or signals to a-22 point, or between or among points. The term-23 telecommunications service includes such transmission,-2026 STATE OF WYOMING 26LSO-0201-- 19 SF0079--1 conveyance or routing in which computer processing-2 applications are used to act on the form, code or protocol-3 of the content for purposes of transmission, conveyance or-4 routing without regard to whether such service is referred-5 to as voice over internet protocol services or is-6 classified by the Federal Communications Commission as-7 enhanced or value added. Telecommunications service shall-8 not include:-9-10 (VII) Radio and television audio and-11 video programming services, regardless of the medium,-12 including the furnishing of transmission, conveyance and-13 routing of the services by the programming service-14 provider. Radio and television audio and video programming-15 services shall include but not be limited to cable service-16 as defined in 47 U.S.C. 522(6) and audio and video-17 programming services delivered by commercial mobile radio-18 service providers, as defined in 47 C.F.R. 20.3;-19-20 (xlviii) "Purchase price" means the sales price-21 paid for property purchased for storage, use or consumption-22 in this state;-23-2026 STATE OF WYOMING 26LSO-0201-- 20 SF0079--1 (xlix) "Storage" means the keeping or retention-2 in this state of tangible personal property purchased from-3 a vendor for any purpose except for sale in the course of-4 business or subsequent use outside the state;-5-6 (xlx) "Use" means the exercise of any right or-7 power over tangible personal property incident to ownership-8 or by any transaction where possession is given by lease or-9 contract.-10-11 39-15-102. Administration; confidentiality.-12-13 (a) This article is known and may be cited as the-14 "Selective Sales Tax Act of 1937" "Sales and Use Tax Act".-15-16 (g) The state preempts the field of imposing tax upon-17 sales and purchases of tangible personal property and-18 storage, use and consumption of tangible personal property-19 as provided by this article. No county, city, town or other-20 political subdivision may impose, levy or collect taxes-21 upon sales or storage, use or consumption of tangible-22 personal property except as provided in this section.-23-2026 STATE OF WYOMING 26LSO-0201-- 21 SF0079--1 (h) The use tax imposed under this chapter shall be-2 administered in the same manner as the sales tax imposed-3 under this chapter and shall be distributed in the same-4 manner as sales taxes collected under this chapter subject-5 to the specific requirements of this chapter.-6-7 39-15-103. Imposition.-8-9 (a) Taxable event. The following shall apply:-10-11 (i) Except as provided by W.S. 39-15-105, there-12 is levied an excise tax upon:-13-14 (A) The sales price of every retail sale of-15 tangible personal property within the state and upon the-16 purchase price of persons making first use of taxable-17 services or storing, using or consuming taxable personal-18 property or specified digital products in this state;-19-20 (K) The sales price paid for all services-21 and tangible personal property used in rendering services-22 to real or tangible personal property within an oil or gas-23 well site beginning with and including the setting and-2026 STATE OF WYOMING 26LSO-0201-- 22 SF0079--1 cementing of production casing, or if production casing is-2 not set as in the case of an open hole completion, after-3 the completion of the underreaming or the attainment of-4 total depth of the oil or gas well and continuing with all-5 activities sequentially required for the production of any-6 oil or gas well regardless of the chronological occurrence-7 of the activity. All services required during the entire-8 productive life of the well, including recompletion, all-9 the way through abandonment shall be subject to this-10 subparagraph. The provisions of W.S. 39-15-301 through-11 39-15-311 and W.S. 39-16-301 through 39-16-311 shall not-12 apply to this subparagraph;-13-14 (b) Basis of tax. The following shall apply:-15-16 (i) Except as provided by W.S. 39-15-105, there-17 is levied and shall be paid by the purchaser on all sales-18 and purchases an excise tax upon all events as provided by-19 subsection (a) of this section;-20-21 (ii) For purposes of W.S. 39-15-107(b)(i), the-22 sales price of motor vehicles, house trailers, trailer-23 coaches, trailers or semitrailers as defined by W.S.-2026 STATE OF WYOMING 26LSO-0201-- 23 SF0079--1 31-1-101 shall be declared by the purchaser upon a copy of-2 the original invoice from the vendor or upon an affidavit-3 furnished by the department if not purchased from a vendor-4 and the tax collected shall be based upon the declaration-5 or invoice;-6-7 (iii) Except for those vehicles specified under-8 W.S. 39-15-107(b)(viii), the tax imposed by this article-9 upon the sale of a motor vehicle, house trailer, trailer-10 coach, trailer or semitrailer purchased inside or outside-11 the state of Wyoming as a gift shall be collected from the-12 donee prior to the first registration based upon the fair-13 market value of the gift at the time of the gift;-14-15 (c) Taxpayer. The following shall apply:-16-17 (ii) Every person purchasing goods or services-18 taxed by this article and every person making first use of-19 taxable services or storing, using or consuming tangible-20 personal property or specified digital products from a-21 vendor who does not maintain a place of business in this-22 state is liable for the taxes and shall pay any tax owed to-23 the department unless the taxes have been paid to a vendor.-2026 STATE OF WYOMING 26LSO-0201-- 24 SF0079--1 Specified digital products are only subject to the tax-2 imposed by this article as specified in subparagraph-3 (a)(i)(P) of this section. The liability is not-4 extinguished until the tax has been paid to the state-5 except that a receipt given to the person by a registered-6 vendor in accordance with paragraph (i) of this subsection-7 is sufficient to relieve the purchaser from further-8 liability;-9-10 39-15-104. Taxation rate.-11-12 (a) Except as provided by W.S. 39-15-105 there is-13 levied and shall be paid by the purchaser on all sales and-14 purchases an excise tax of three percent (3%) upon all-15 events as provided by W.S. 39-15-103(a).-16-17 (b) Effective July 1, 1993, in addition to the sales-18 excise tax under subsection (a) of this section there is-19 imposed an additional sales excise tax of one percent (1%)-20 which shall be administered as if the sales tax rate under-21 subsection (a) of this section was increased from three-22 percent (3%) to four percent (4%). The revenue from these-2026 STATE OF WYOMING 26LSO-0201-- 25 SF0079--1 increases shall be distributed in the same manner as other-2 sales excise tax revenue under those sections.-3-4 (f) The tax rate imposed upon a transaction sale or-5 purchase subject to this chapter shall be sourced as-6 follows:-7-8 39-15-105. Exemptions.-9-10 (a) The following sales, purchases or leases are-11 exempt from the excise tax imposed by this article:-12-13 (vi) For the purpose of exempting sales of-14 services and tangible personal property which are essential-15 human goods and services, the following are exempt:-16-17 (F) Tangible personal property sold by any-18 person for delivery in this state is deemed sold for-19 storage, use or consumption herein and is subject to the-20 tax imposed by this article unless the person selling the-21 property has received from the purchaser a signed-22 certificate stating the property was purchased for resale-23 and showing his name and address;-2026 STATE OF WYOMING 26LSO-0201-- 26 SF0079--1-2 (vii) For the purpose of exempting sales of-3 services provided primarily to businesses, the following-4 are exempt:-5-6 (B) A person regularly engaged in the-7 business of making loans or a supervised financial-8 institution, as defined in W.S. 40-14-140(a)(xix), that-9 forecloses a lien or repossesses a motor vehicle on which-10 it has filed a lien shall not be liable for payment of-11 sales or use tax, penalties or interest due under this-12 section or W.S. 39-16-108 for that vehicle.-13-14 39-15-106. Licenses; permits.-15-16 (a) Every vendor shall obtain from the department a-17 sales tax license to conduct business in the state. The-18 license shall be granted only upon application stating the-19 name and address of the applicant, the name and address of-20 all agents operating in the state, the character of the-21 business in which the applicant proposes to engage, the-22 location of the proposed business and all places of-23 business together with other information as the department-2026 STATE OF WYOMING 26LSO-0201-- 27 SF0079--1 may require. Effective July 1, 1997, a license fee of sixty-2 dollars ($60.00) shall be required from each new vendor,-3 except for any remote vendor who has no requirement to-4 register in this state, or who is using one (1) of the-5 technology models pursuant to the streamlined sales and use-6 tax agreement. Failure of a vendor to timely file any-7 return may result in forfeiture of the license granted-8 under this section. The department shall charge sixty-9 dollars ($60.00) for reinstatement of any forfeited-10 license. The department shall send any vendor who reports-11 no gross sales for three (3) consecutive years a form-12 prescribed by the department to show cause why the vendor's-13 license should not be revoked. The vendor shall complete-14 and file the report with the department within thirty (30)-15 days of receipt of the form. If the department finds just-16 cause for the vendor to retain the license, no further-17 action shall be taken. If the department finds just cause-18 to revoke the license, the vendor shall be notified of the-19 revocation. Any vendor whose license is revoked under this-20 subsection may appeal the decision to the state board of-21 equalization as provided in subsection (g) of this section.-22-23 39-15-107. Compliance; collection procedures.-2026 STATE OF WYOMING 26LSO-0201-- 28 SF0079--1-2 (a) Returns, reports and preservation of records.-3 The following shall apply:-4-5 (i) Each vendor shall on or before the last day-6 of each month file a true return showing the preceding-7 month's gross sales and remit all taxes to the department.-8 The returns shall contain such information and be made in-9 the manner as the department by regulation prescribes. The-10 department may provide an option for the return to be-11 submitted and for any taxes to be remitted electronically.-12 The department may allow extensions for filing returns and-13 paying the taxes by regulation, but no extension may be for-14 more than ninety (90) days. If the total tax to be remitted-15 by a vendor during any month is less than one hundred fifty-16 dollars ($150.00), a quarterly or annual return as-17 authorized by the department, and remittance in lieu of the-18 monthly return may be made on or before the last day of the-19 month following the end of the quarter or year for which-20 the tax is collected. If the accounting methods regularly-21 used by any vendor are such that reports of sales made-22 during a calendar month would impose unnecessary hardships,-23 the department after receiving a formal request filed by-2026 STATE OF WYOMING 26LSO-0201-- 29 SF0079--1 the vendor may accept reports at intervals as would be more-2 convenient to the taxpayer. Any vendor shall report whether-3 the vendor sells nicotine products, as defined by W.S.-4 39-18-101(a)(xi), in this state to the department in the-5 form and manner required by the department. The department-6 may reject any report required under this paragraph of any-7 vendor who does not comply with the nicotine sales-8 reporting requirements. Every person purchasing goods or-9 services taxable by this article who does not pay the tax-10 owed to a vendor and every person storing, using or-11 consuming tangible personal property purchased from a-12 vendor who does not maintain a place of business in this-13 state is liable for the tax imposed by this article and-14 shall, on or before the last day of each month, file a-15 return showing the gross purchases made during the-16 preceding month and remit all taxes due to the department-17 as provided in this paragraph. The return shall contain-18 such information and be made in the manner as the-19 department shall prescribe by rule and regulation. The-20 department, by rule and regulation, may allow an extension-21 for filing a return and paying any tax due, but no-22 extension shall be granted for more than ninety (90) days;-23-2026 STATE OF WYOMING 26LSO-0201-- 30 SF0079--1 (vi) The If any vendor discontinues his business-2 or sells his stock of goods he shall file make a final-3 return and payment within thirty (30) days after-4 discontinuing or selling his thereafter. His successor in-5 business shall withhold from the purchase price an amount-6 equal to any taxes, penalty or interest due until the time-7 the former owner produces a receipt from the department-8 showing that all amounts due have been paid or a-9 certificate that no taxes are due. If the successor fails-10 to withhold from the purchase price the amount due the-11 successor is liable for same;-12-13 (b) Payment. Except as otherwise provided in this-14 chapter, there is levied and shall be paid by the purchaser-15 an excise tax at the rate applied under W.S. 39-15-104 upon-16 sales and purchases in Wyoming. The vendor shall collect-17 the tax and give the purchaser a receipt therefor-18 displaying the tax paid separately. The following shall-19 apply:-20-21 (i) Except as provided by paragraph (viii) of-22 this subsection, no vendor shall collect taxes imposed by-23 this article upon the sale of motor vehicles, house-2026 STATE OF WYOMING 26LSO-0201-- 31 SF0079--1 trailers, trailer coaches, trailers or semitrailers. The-2 taxes imposed shall be collected by the county treasurer-3 prior to the first registration in Wyoming and not upon-4 subsequent registration by the same applicant. The county-5 treasurer may allow the taxes to be paid electronically-6 after the amount of sales tax has been determined by the-7 county treasurer. The county treasurer may charge a fee of-8 not more than the costs of processing the transaction but-9 not to exceed a fee of three percent (3%) as necessary to-10 recoup fees incurred due to electronic payments. The county-11 treasurer shall provide the applicant a receipt specifying-12 the amount of sales tax collected and noting any valid-13 exemption from sales tax. The county treasurer shall-14 collect and remit to the department the tax in effect in-15 the county of the owner's principal residence as indicated-16 on the owner's driver's license or other government issued-17 identification. The tax shall not be collected if the-18 vehicle was previously registered by the same nonresident-19 owner in another state;-20-21 (iv) A person regularly engaged in the business-22 of making loans or a supervised financial institution, as-23 defined in W.S. 40-14-140(a)(xix), that forecloses a lien-2026 STATE OF WYOMING 26LSO-0201-- 32 SF0079--1 or repossesses a motor vehicle on which it has filed a-2 lien, or an insurance company that acquires ownership of a-3 motor vehicle pursuant to a damage settlement, shall not be-4 liable for payment of sales or use tax, penalties or-5 interest due under this section or W.S. 39-16-107 for that-6 vehicle;-7-8 (xi) If a vendor or direct payer pays taxes due-9 and payable under this chapter on or before the fifteenth-10 day of the month that the taxes are due under paragraph (v)-11 of this subsection, a credit shall be allowed against the-12 taxes imposed by this chapter for expenses incurred by a-13 vendor or direct payer for the accounting and reporting of-14 taxes. The credit is equal to one and ninety-five-15 hundredths percent (1.95%) of the amount of tax due,-16 provided that the total credit under this paragraph and-17 W.S. 39-16-107(b)(viii) shall not exceed five hundred-18 dollars ($500.00) in any month. The vendor or direct payer-19 shall deduct the credit for each tax period on forms-20 prescribed and furnished by the department. The credit-21 shall be deducted only from the share of the tax that is-22 distributed to the general fund under W.S.-23 39-15-111(b)(i);.-2026 STATE OF WYOMING 26LSO-0201-- 33 SF0079--1-2 (xii) The county treasurer may collect the tax-3 due and any interest, penalties or costs of collection-4 through the use of a collection agency or by the filing of-5 a civil action.-6-7 39-15-108. Enforcement.-8-9 (b) Interest. The following shall apply:-10-11 (ii) If the sales or use tax on a vehicle,-12 including local option sales or use tax, under W.S.-13 39-15-101 through 39-15-211, or 39-16-101 through-14 39-16-211, is not paid within sixty-five (65) days after-15 the date of the sale, or in the case of a motor vehicle-16 brought into this state, sixty-five (65) days after the-17 vehicle is brought into the state if the owner submits to-18 the county treasurer an affidavit and any other-19 satisfactory proof as necessary to verify the date the-20 vehicle was brought into the state:-21-22 (d) Liens. The following shall apply:-23-2026 STATE OF WYOMING 26LSO-0201-- 34 SF0079--1 (i) Any tax due under this article constitutes a-2 debt to the state from the persons who are parties to the-3 transaction, other than any vendor or other seller who is-4 prohibited or not authorized by law to collect any tax-5 under this article, and is a lien from the date the tax is-6 due on all the real and personal property of those persons.-7 The lien does not apply to purchasers who paid the tax to-8 the vendor. Notice of the lien shall be filed with the-9 county clerk of the county in which the persons who are-10 parties to the transaction reside or in which the vendor-11 conducts business. The tax lien does not shall have-12 preference over preexisting indebtedness but shall have-13 priority from and after the date of filing or recording.-14 all liens except any valid mortgage or other liens of-15 record filed or recorded prior to the date the tax became-16 due. The department shall cancel lien statements within-17 sixty (60) days after taxes due are paid or collected. No-18 other action by the department is required to perfect a-19 lien under this paragraph regardless of the type of-20 property involved;-21-22 39-15-109. Taxpayer remedies.-23-2026 STATE OF WYOMING 26LSO-0201-- 35 SF0079--1 (d) Credits. The following shall apply:-2-3 (v) The department shall allow a credit for-4 sales tax legally imposed and paid to another state on a-5 purchase equal to but not exceeding the liability for use-6 tax under this article on that purchase. The department may-7 require that any claim for a credit be substantiated in-8 writing showing the sales tax paid.-9-10 39-15-110. Statute of limitations.-11-12 (c) Every vendor and person storing, using or-13 consuming tangible personal property in this state shall-14 preserve within this state for three (3) years suitable-15 records and books as may be necessary to determine the-16 amount of tax for which the vendor or person is liable-17 under the provisions of this article, together with-18 invoices and books showing all merchandise purchased. All-19 records, books and invoices shall be available for-20 examination by the department during regular business hours-21 except as arranged by mutual consent.-22-23 39-15-111. Distribution.-2026 STATE OF WYOMING 26LSO-0201-- 36 SF0079--1-2 (b) Revenues earned under W.S. 39-15-104 during each-3 fiscal year shall be recognized as revenue during that-4 fiscal year for accounting purposes. Except as otherwise-5 provided in subsection (p) of this section, for all revenue-6 collected by the department under W.S. 39-15-104 the-7 department shall:-8-9 (iii) From the remaining share, until June 30,-10 2004, deduct an amount equivalent to one-half percent-11 (0.5%) and thereafter deduct an amount equivalent to one-12 percent (1%) of the tax collected under W.S. 39-15-104.-13 From this amount, the department shall distribute until-14 June 30, 2004, twenty thousand dollars ($20,000.00) and-15 thereafter forty thousand dollars ($40,000.00) of sales tax-16 and ten thousand dollars ($10,000.00) of use tax annually-17 to each county in equal monthly installments and then-18 distribute the remainder to each county in the proportion-19 that the total population of the county bears to the total-20 population of the state. The balance shall then be paid-21 monthly to the treasurers of the counties, cities and towns-22 for payment into their respective general funds. The-23 percentage of the balance that will be distributed to each-2026 STATE OF WYOMING 26LSO-0201-- 37 SF0079--1 county and its cities and towns will be determined by-2 computing the percentage that net sales taxes collected-3 attributable to vendors in each county including its cities-4 and towns bear to total net sales taxes collected of-5 vendors in all counties including their cities and towns.-6 Subject to subsection (h) of this section, this percentage-7 of the balance shall be distributed within each county as-8 follows:-9-10 (c) If any person commences after the effective date-11 of this act to construct an industrial facility, as that-12 term is defined in W.S. 35-12-102, under a permit issued-13 pursuant to W.S. 35-12-106, or if the federal or state-14 government commences to construct any project within this-15 state with an estimated construction cost as specified in-16 the definition of industrial facility in W.S. 35-12-102 the-17 department of revenue shall thereafter pay to the county-18 treasurer and the county treasurer will distribute to the-19 county, cities and towns of that county in which the-20 industrial facility or project is located, impact-21 assistance payments from the monies available under-22 paragraph (b)(i) of this section. Each payment to the-23 county treasurer shall be equal to an amount determined by-2026 STATE OF WYOMING 26LSO-0201-- 38 SF0079--1 the industrial siting council under this subsection and-2 shall continue during the period of construction except-3 that in the case of an industrial facility or a federal or-4 state government project which is expected to continue in-5 phases for an indefinite period of time, the department of-6 revenue shall discontinue payments under this section when-7 construction of any phase has ceased or been substantially-8 completed for twelve (12) consecutive months. The person-9 constructing the industrial facility and the counties-10 affected by the construction of the industrial facility-11 shall provide evidence at the public hearing held pursuant-12 to W.S. 35-12-110(f)(i) of the mitigated and unmitigated-13 impacts that the construction will have on the counties,-14 cities and towns determined by the industrial siting-15 council to be affected by the construction of the-16 industrial facility. The industrial siting council shall-17 review the evidence of the impacts and determine, applying-18 a preponderance of evidence standard, the dollar amount of-19 the unmitigated impacts. The council shall state, in the-20 order issued under W.S. 35-12-113(a), the total dollar-21 amount of the impact assistance payment and include-22 specific findings of fact detailing the basis for the total-23 dollar amount determination and if requested by the-2026 STATE OF WYOMING 26LSO-0201-- 39 SF0079--1 affected county, city or town, its justification for-2 rejecting, in whole or in part, an application for an-3 impact assistance payment. The impact assistance payment-4 shall be distributed by the department of revenue in an-5 amount and on a schedule determined by the council, based-6 on evidence presented at the hearing. Under no-7 circumstances shall the total dollar amount of the impact-8 assistance payment exceed the maximum allowable percentage-9 specified in this subsection of the total estimated-10 material costs of the facility, as those costs are-11 determined by the council. The maximum allowable percentage-12 shall be two and twenty-five hundredths percent (2.25%) for-13 facilities with total estimated materials costs of three-14 hundred fifty million dollars ($350,000,000.00) or less-15 except as otherwise provided in this subsection, two-16 percent (2%) for facilities with total estimated materials-17 costs in excess of three hundred fifty million dollars-18 ($350,000,000.00) but less than eight hundred fifty million-19 dollars ($850,000,000.00) and one and one-half percent-20 (1.50%) for facilities with total estimated materials costs-21 of eight hundred fifty million dollars ($850,000,000.00) or-22 more. For facilities with total estimated materials costs-23 of three hundred fifty million dollars ($350,000,000.00) or-2026 STATE OF WYOMING 26LSO-0201-- 40 SF0079--1 less, the council may increase the maximum allowable-2 percentage to not more than two and seventy-six hundredths-3 percent (2.76%) if the council includes in the specific-4 findings required under this subsection that the maximum-5 allowable percentage of two and twenty-five hundredths-6 percent (2.25%) is insufficient to mitigate the identified-7 impacts. The council shall submit a report to the joint-8 appropriations committee and the joint minerals, business-9 and economic development interim committee not later than-10 ten (10) business days after increasing the maximum-11 allowable percentage as specified in this subsection,-12 including data to support the increase. The impact-13 assistance payments shall be distributed to the county-14 treasurer and the county treasurer will distribute to the-15 county and to the cities and towns therein based on a ratio-16 established by the industrial siting council during a-17 public hearing held in accordance with W.S.-18 35-12-110(f)(i). In determining the distribution ratio, the-19 industrial siting council may consider the extent and-20 location of the unmitigated impacts, the populations of the-21 affected counties, cities and towns, including any-22 disproportionate impacts on smaller communities, and any-23 other equitable factor. The industrial siting council shall-2026 STATE OF WYOMING 26LSO-0201-- 41 SF0079--1 review the distribution ratio for construction projects on-2 a regular basis and make appropriate adjustments. A-3 governing body which is primarily affected by the facility,-4 or any person issued a permit pursuant to W.S. 35-12-106,-5 may petition the industrial siting council for review and-6 adjustment of the distribution ratio or the amount of the-7 impact assistance payment upon a showing of good cause. The-8 impact assistance payment shall be in addition to all other-9 distributions under this section, but no impact assistance-10 payment shall be made for any period in which the county or-11 counties are not imposing at least a one percent (1%) tax-12 authorized by W.S. 39-15-204(a)(i) and 39-16-204(a)(i) or-13 at least a total of a two percent (2%) sales tax authorized-14 under W.S. 39-15-204(a)(i), (iii) and (vi). and at least a-15 total of a two percent (2%) use tax authorized under W.S.-16 39-16-204(a)(i), (ii) and (v). For purposes of this-17 subsection, the industrial facility or federal or state-18 government project will be deemed to be located in the-19 county in which a majority of the construction costs will-20 be expended, provided that upon a request from the county-21 commissioners of any adjoining county to the industrial-22 siting council, the council may determine that the social-23 and economic impacts from construction of the industrial-2026 STATE OF WYOMING 26LSO-0201-- 42 SF0079--1 facility or federal or state government project upon the-2 adjoining county are significant and establish the ratio of-3 impacts between the counties and certify that ratio to the-4 department of revenue who will thereafter distribute the-5 impact assistance payment to the counties pursuant to that-6 ratio. Each county, city and town that receives a-7 distribution under this subsection shall provide an annual-8 report to the industrial siting council describing how the-9 impact assistance payment was expended. The report shall-10 first be submitted not later than one (1) year after the-11 impact assistance payment is approved and annually each-12 year thereafter for the duration in which distributions are-13 made and until all distributions are expended. The-14 industrial siting council shall adopt rules as necessary to-15 implement this subsection.-16-17 (s) Taxes collected under subsections W.S.-18 39-15-107(a)(i) and (ii) shall be remitted in full by the-19 county treasurer to the department monthly or as required-20 by the department together with reports as required by the-21 department. County treasurers shall be reimbursed monthly-22 in an amount equal to five percent (5%) of the amount of-2026 STATE OF WYOMING 26LSO-0201-- 43 SF0079--1 use tax remitted to the department in the preceding month-2 for deposit into the county general fund.-3-4 ARTICLE 2-5 LOCAL SALES AND USE TAX-6-7 39-15-202. Administration.-8-9 (a) The state preempts the field of imposing tax upon-10 retail sales of tangible personal property, admissions and-11 services and purchases for storage, use or consumption in-12 this state as provided by this article and no county, city,-13 town or other political subdivision may impose, levy or-14 collect taxes upon retail sales, admissions and services or-15 purchases for storage, use or consumption in this state-16 except as provided in this article. Any tax imposed under-17 this article on retail sales of tangible personal property,-18 admissions and services shall also impose an excise tax at-19 the same rate on purchases for storage, use or consumption-20 in this state as provided in this article.-21-22 39-15-203. Imposition.-23-2026 STATE OF WYOMING 26LSO-0201-- 44 SF0079--1 (a) Taxable event. The following shall apply:-2-3 (i) The following provisions apply to imposition-4 of the general purpose excise tax under W.S.-5 39-15-204(a)(i):-6-7 (E) If the proposition is approved by the-8 qualified electors or under subparagraph (F) of this-9 paragraph, the board of county commissioners shall by-10 ordinance impose an excise tax upon retail sales of-11 tangible personal property, admissions and services. The-12 board of county commissioners or the city or town council-13 shall adopt an ordinance for the tax authorized by W.S.-14 39-15-204(a)(i). The ordinance shall include the following:-15-16 (III) A provision that any amendments-17 made to article 1 or to chapter 16 not in conflict with-18 article 1 of this chapter or to chapter 16 shall-19 automatically become a part of the sales tax ordinances of-20 the county, city or town;-21-2026 STATE OF WYOMING 26LSO-0201-- 45 SF0079--1 (ii) The following provisions apply to-2 imposition of the lodging excise tax under W.S.-3 39-15-204(a)(ii):-4-5 (F) If the proposition is approved by the-6 qualified electors the board of county commissioners, city-7 council or town council, as appropriate, shall by ordinance-8 impose an excise tax upon the sales price for lodging-9 services. Following approval of a proposition to impose the-10 tax, the county, city or town shall within thirty (30) days-11 following certification of the election results and-12 annually thereafter each year the tax is in effect, notify-13 the department of revenue of the ordinance or resolution-14 imposing the lodging tax and shall submit a list to the-15 department of all persons selling lodging services within-16 their respective jurisdiction. The board of county-17 commissioners or the city or town council shall adopt an-18 ordinance for the tax authorized by this paragraph. The-19 ordinance shall include the following:-20-21 (III) A provision that any amendments-22 made to article 1 or to chapter 16 not in conflict with-23 article 1 of this chapter or to chapter 16 shall-2026 STATE OF WYOMING 26LSO-0201-- 46 SF0079--1 automatically become a part of the sales tax ordinances of-2 the county, city or town;-3-4 (v) The following provisions apply to imposition-5 of the excise tax under W.S. 39-15-204(a)(vi) the purpose-6 of which is economic development:-7-8 (E) If the proposition is approved by the-9 qualified electors, the board of county commissioners shall-10 by ordinance impose an excise tax upon retail sales of-11 tangible personal property, admissions and services. The-12 board of county commissioners or the city or town council-13 shall adopt an ordinance for the tax authorized by W.S.-14 39-15-204(a)(vi). The ordinance shall include the-15 following:-16-17 (III) A provision that any amendments-18 made to article 1 or to chapter 16 not in conflict with-19 article 1 of this chapter or to chapter 16 shall-20 automatically become a part of the sales tax ordinances of-21 the county, city or town;-22-2026 STATE OF WYOMING 26LSO-0201-- 47 SF0079--1 (vi) The following provisions apply to-2 imposition of the municipal tax under W.S.-3 39-15-204(a)(vii):-4-5 (G) If the proposition is approved by the-6 qualified electors, the city or town council shall adopt an-7 ordinance for the tax authorized by W.S. 39-15-204(a)(vii)-8 consistent with the approved proposition. The ordinance-9 shall include the following:-10-11 (III) A provision that any amendments-12 made to article 1 of this chapter or to chapter 16 of this-13 title that are not in conflict with article 1 of this-14 chapter or to chapter 16 of this title shall automatically-15 become a part of the sales tax ordinances of the city or-16 town;-17-18 39-15-306. Licenses; permits; bonding.-19-20 (b) Bonding. The following shall apply:-21-22 (v) Whenever a nonresident general or prime-23 contractor or nonresident subcontractor furnishes a surety-2026 STATE OF WYOMING 26LSO-0201-- 48 SF0079--1 bond for the faithful performance of his contract or-2 subcontract there is imposed an additional obligation upon-3 the surety company to the state of Wyoming and the-4 department as its agent that the nonresident contractor-5 shall pay all sales taxes which become due in the-6 performance of the contract. In the case of a nonresident-7 general or prime contractor this additional obligation-8 includes liability to pay the department all sales taxes-9 which have not been paid to a licensed vendor or the-10 department by the nonresident contractor. The nonresident-11 general or prime contractor or his surety company is-12 authorized to recover from the nonresident subcontractor-13 the amount of sales taxes accruing with respect to-14 purchases made by the nonresident subcontractor which were-15 paid to the department by the nonresident contractor or the-16 surety company, or an amount equal to the sales taxes so-17 paid by the nonresident contractor may be withheld from-18 payments made under the contract. The liability of the-19 surety company under this section is limited to three-20 percent (3%), plus the increased rate under W.S.-21 39-16-104(b) 39-15-104(b) if the tax under that section is-22 in effect, of the contract price;-23-2026 STATE OF WYOMING 26LSO-0201-- 49 SF0079--1 39-15-402. Definitions.-2-3 (a) As used in this article:-4-5 (vii) "Sales tax," "use tax" or "sales and use-6 tax" means the tax levied under W.S. 39-15-101 through-7 39-15-311;-8-9 39-15-501. Sales from remote sellers.-10-11 (a) Notwithstanding any other provision of law, any-12 seller of tangible personal property, admissions or-13 services which are subject to taxation under this chapter-14 15 or 16 of this title who does not have a physical-15 presence in this state shall remit sales tax and follow all-16 applicable procedures and requirements of this chapter as-17 if the seller had a physical presence in this state once-18 the seller meets the following requirements for the current-19 calendar year or the immediately preceding calendar year:-20-21 39-15-502. Marketplace facilitators.-22-2026 STATE OF WYOMING 26LSO-0201-- 50 SF0079--1 (a) A marketplace facilitator shall be considered the-2 vendor for each sale that the facilitator facilitates on-3 its marketplace for a marketplace seller. Each marketplace-4 facilitator shall:-5-6 (i) Be responsible for all obligations imposed-7 under chapters 15 and 16 of this title this chapter;-8-9 (g) As used in this section:-10-11 (i) "Marketplace" means any method through which-12 a marketplace seller may sell or offer for sale tangible-13 personal property, admissions or services which are subject-14 to taxation under chapter 15 or 16 of this title this-15 chapter for delivery into this state regardless of whether-16 the marketplace seller has a physical presence in this-17 state;-18-19 (ii) "Marketplace facilitator" means any person-20 that facilitates a sale for a marketplace seller through a-21 marketplace by:-22-2026 STATE OF WYOMING 26LSO-0201-- 51 SF0079--1 (A) Offering for sale by a marketplace-2 seller, by any means, tangible personal property,-3 admissions or services which are subject to taxation under-4 chapter 15 or 16 of this title this chapter for delivery-5 into this state; and-6-7 (iii) "Marketplace seller" means a vendor who-8 sells or offers for sale tangible personal property,-9 admissions or services which are subject to taxation under-10 chapter 15 or 16 of this title this chapter for delivery-11 into this state through a marketplace that is owned,-12 operated or controlled by a marketplace facilitator.-13-14 39-17-209. Taxpayer remedies.-15-16 (c) Refunds. The following shall apply:-17-18 (v) The license tax under W.S. 39-17-204(a)(i)-19 is subject to refund on the following:-20-21 (C) Diesel fuel sold by a distributor,-22 importer, supplier or dealer and used as heating fuel or to-23 a person engaged in logging operations, mining operations,-2026 STATE OF WYOMING 26LSO-0201-- 52 SF0079--1 manufacturing, processing, drilling, exploration or well-2 servicing, highway or other construction or railroad-3 operations when the fuel is consumed directly in logging-4 operations, mining operations, manufacturing, processing,-5 drilling, exploration or well servicing, highway or other-6 construction or railroad operations, or other nonhighway-7 operations or uses is subject to a refund. The record of-8 purchases under this paragraph shall be submitted quarterly-9 on a form provided by or in a format required by the-10 department, along with receipts detailing the gallons-11 purchased and license taxes paid. The refund form and-12 receipts shall be invalid if not submitted to the-13 department within one (1) year following date of purchase.-14 The department shall not deduct the state sales and use tax-15 imposed by the provisions of W.S. 39-15-101 through-16 39-16-311 39-15-502 from the refund to any person who-17 possesses a valid sales or use tax license under W.S.-18 39-15-106, or 39-16-106, or if the person is exempt from-19 paying sales or use taxes under W.S. 39-15-105. or-20 39-16-105. A copy of the most recent sales or use tax-21 report or proof that the person is exempt from sales or use-22 taxes shall accompany the claim for refund;-23-2026 STATE OF WYOMING 26LSO-0201-- 53 SF0079--1 39-17-309. Taxpayer remedies.-2-3 (c) Refunds. The following shall apply:-4-5 (vi) The license tax under W.S. 39-17-304(a)(i)-6 is subject to refund as follows:-7-8 (C) Liquefied natural gas, renewable diesel-9 or compressed natural gas converted to liquefied natural-10 gas at the point of delivery sold by a distributor,-11 importer, supplier or dealer and used as heating fuel or to-12 a person engaged in logging operations, mining operations,-13 manufacturing, processing, drilling, exploration or well-14 servicing, highway or other construction or railroad-15 operations when the alternative fuel is consumed directly-16 in logging operations, mining operations, manufacturing,-17 processing, drilling, exploration or well servicing,-18 highway or other construction or railroad operations, or-19 other nonhighway operations or uses is subject to a refund.-20 The record of purchases under this paragraph shall be-21 submitted quarterly on a form provided by or in a format-22 required by the department, along with receipts detailing-23 the gallons, gasoline gallon equivalent or diesel gallon-2026 STATE OF WYOMING 26LSO-0201-- 54 SF0079--1 equivalent purchased and license taxes paid. The refund-2 form and receipts shall be invalid if not submitted to the-3 department within one (1) year following date of purchase.-4 The department shall not deduct the state sales and use tax-5 imposed by the provisions of W.S. 39-15-101 through-6 39-16-211 39-15-502 from the refund to any person who-7 possesses a valid sales or use tax license under W.S.-8 39-15-106, or 39-16-106, or if the person is exempt from-9 paying sales or use taxes under W.S. 39-15-105. or-10 39-16-105. A copy of the most recent sales or use tax-11 report or proof that the person is exempt from sales or use-12 taxes shall accompany the claim for refund.-13-14 39-18-105. Exemptions.-15-16 (b) The sales and use tax exemptions specified in-17 W.S. 39-15-105 and 39-16-105 are not applicable to this-18 article.-19-20 Section 2. W.S. 31-2-113(a)(iv) is amended to read:-21-22 31-2-113. Electronic lien and title system.-23-2026 STATE OF WYOMING 26LSO-0201-- 55 SF0079--1 (a) As used in this section "electronic lien and-2 title system" means a statewide electronic lien and title-3 system implemented by the department to process through-4 electronic means:-5-6 (iv) Payment of sales or use tax pursuant to-7 W.S. 39-15-107(b). or 39-16-107(b).-8-9 Section 3. W.S. 39-15-402(a)(x) and 39-16-101 through-10 39-16-311 are repealed.-11-12 Section 4. Nothing in this act shall be deemed to-13 affect any use tax imposed under W.S. 39-16-201 through-14 39-16-211 prior to July 1, 2026 and the tax shall continue-15 to be administered in the same manner as the sales tax-16 under W.S. 39-15-201 through 39-15-211.-17-2026 STATE OF WYOMING 26LSO-0201-- 56 SF0079--1 Section 5.-2-3 (a) Except as otherwise provided in subsection (b) of-4 this section, this act is effective July 1, 2026.-5-6 (b) Section 2 of this act is effective July 1, 2027.-7-8 (END)+Chapter No. 19 Session Laws of Wyoming 2026
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