2024 24LSO-0226
STATE OF WYOMING
HOUSE BILL NO. HB0022
Sales tax revisions.
Sponsored by: Joint Revenue Interim Committee
A BILL
for
1 AN ACT relating to sales tax; revising provisions related
2 to administration of the sales tax; clarifying a
3 definition; clarifying the imposition of the tax; amending
4 exemptions; revising reporting requirements; clarifying
5 licensing and compliance provisions; repealing obsolete and
6 other provisions; and providing for an effective date.
7
8 Be It Enacted by the Legislature of the State of Wyoming:
9
10 Section 1. W.S. 39-15-101(a)(xv), 39-15-103(a)(i)(H),
11 (J) and (P), 39-15-105(a)(iii)(E), (iv)(E) and
12 (viii)(O)(intro), 39-15-106(a), 39-15-107(b)(i) and (xi),
13 39-15-109(c)(i), 39-15-204(a)(v), 39-15-501(a)(intro) and
14 (i) and 39-16-103(a)(i) are amended to read:
15
16 39-15-101. Definitions.
1 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1
2 (a) As used in this article:
3
4 (xv) "Vendor" means any person engaged in the
5 business of selling at retail or wholesale tangible
6 personal property, admissions or services which are subject
7 to taxation under this article. "Vendor" includes a vehicle
8 dealer as defined by W.S. 31-16-101(a)(xviii), a remote
9 seller to the extent provided by W.S. 39-15-501 and a
10 marketplace facilitator to the extent provided by W.S.
11 39-15-502. A person is not in the business of selling if
12 selling tangible personal property, admissions or services
13 which are subject to taxation under this article is not a
14 habitual or regular activity of the person;
15
16 39-15-103. Imposition.
17
18 (a) Taxable event. The following shall apply:
19
20 (i) Except as provided by W.S. 39-15-105, there
21 is levied an excise tax upon:
22
2 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 (H) The sales price paid for each admission
2 to any place of amusement, entertainment, recreation, games
3 or athletic event;. If any persons other than employees,
4 officers of the law on official business or children under
5 twelve (12) years of age are admitted free or at reduced
6 rates to any such place when an admission charge is made to
7 other persons, an equivalent tax shall be paid by these
8 persons based on the price charged to other persons;
9
10 (J) The sales price paid for services
11 performed for the repair, alteration or improvement of on
12 tangible personal property;
13
14 (P) Except as otherwise provided in this
15 subparagraph, the sales price of every retail sale of
16 specified digital products within the state,. A sale of
17 including the sales price for access to specified digital
18 products is only subject to the tax under this section if
19 through a streaming or subscription service that does not
20 provide the purchaser has with permanent use of the
21 specified digital product. A vendor who purchases
22 specified digital products for further commercial
23 broadcast, rebroadcast, transmission, retransmission,
3 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 licensing, relicensing, distribution, redistribution or
2 exhibition in whole or in part to another person shall be
3 considered a wholesaler and not subject to the tax imposed
4 by this article. Those services provided by a trade
5 association as part of a member benefit are not subject to
6 the tax imposed by this subparagraph.
7
8 39-15-105. Exemptions.
9
10 (a) The following sales or leases are exempt from the
11 excise tax imposed by this article:
12
13 (iii) For the purpose of exempting sales of
14 services and tangible personal property consumed in
15 production, the following are exempt:
16
17 (E) Sales of power or fuel to a person
18 engaged in the transportation business transporting
19 tangible personal property by railroad or by pipeline when
20 the same power or fuel is consumed directly in generating
21 motive power for actual transportation purposes, except
22 power or fuel which is not taxed as gasoline or gasohol
23 under W.S. 39-17-101 through 39-17-111 or as diesel fuel
4 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 under W.S. 39-17-201 through 39-17-211 and which is used to
2 propel a motor vehicle upon the highway as defined in W.S.
3 39-17-201(a)(xii);
4
5 (iv) For the purpose of exempting sales of
6 services and tangible personal property sold to government,
7 charitable and nonprofit organizations, irrigation
8 districts and weed and pest control districts, the
9 following are exempt:
10
11 (E) Sales price of admission to and user
12 fees for county or municipal owned recreation facilities
13 such as swimming pools, athletic facilities and recreation
14 centers;
15
16 (viii) For the purpose of exempting sales of
17 services and tangible personal property as an economic
18 incentive, the following are exempt:
19
20 (O) Until December 31, 2027, the sale or
21 lease of machinery to be used in this state directly and
22 predominantly in manufacturing tangible personal property;,
23 if the sale or lease:
5 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1
2 39-15-106. Licenses; permits.
3
4 (a) Every vendor shall obtain from the department a
5 sales tax license to conduct business in the state. Any
6 out-of-state vendor not otherwise subject to this article
7 may voluntarily apply for a license from the department and
8 if licensed, shall collect and remit the state sales tax
9 imposed by W.S. 39-15-104. The license shall be granted
10 only upon application stating the name and address of the
11 applicant, the character of the business in which the
12 applicant proposes to engage, the location of the proposed
13 business and other information as the department may
14 require. Effective July 1, 1997, a license fee of sixty
15 dollars ($60.00) shall be required from each new vendor,
16 except for any remote vendor who has no requirement to
17 register in this state, or who is using one (1) of the
18 technology models pursuant to the streamlined sales and use
19 tax agreement. Failure of a vendor to timely file any
20 return may result in forfeiture of the license granted
21 under this section. The department shall charge sixty
22 dollars ($60.00) for reinstatement of any forfeited
23 license. The department shall send any vendor who reports
6 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 no gross sales for three (3) consecutive years a form
2 prescribed by the department to show cause why the vendor's
3 license should not be revoked. The vendor shall complete
4 and file the report with the department within thirty (30)
5 days of receipt of the form. If the department finds just
6 cause for the vendor to retain the license, no further
7 action shall be taken. If the department finds just cause
8 to revoke the license, the vendor shall be notified of the
9 revocation. Any vendor whose license is revoked under this
10 subsection may appeal the decision to the state board of
11 equalization as provided in subsection (g) of this section.
12
13 39-15-107. Compliance; collection procedures.
14
15 (b) Payment. The following shall apply:
16
17 (i) Except as provided by paragraph (viii) of
18 this subsection, no vendor shall collect taxes imposed by
19 this article upon the sale of motor vehicles, house
20 trailers, trailer coaches, trailers or semitrailers. The
21 taxes imposed shall be collected by the county treasurer
22 prior to the first registration in Wyoming and not upon
23 subsequent registration by the same applicant. The county
7 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 treasurer may allow the taxes to be paid electronically
2 after the amount of sales tax has been determined by the
3 county treasurer. The county treasurer may charge a fee of
4 not more than the costs of processing the transaction but
5 not to exceed a fee of three percent (3%) as necessary to
6 recoup fees incurred due to electronic payments. The county
7 treasurer shall provide the applicant a receipt specifying
8 the amount of sales tax collected and noting any valid
9 exemption from sales tax. The county treasurer shall
10 collect and remit to the department the tax in effect in
11 the county of the owner's principal residence as indicated
12 on the owner's driver's license or other government issued
13 identification;
14
15 (xi) If a vendor or direct payer pays taxes due
16 and payable under this chapter on or before the fifteenth
17 day of the month that the taxes are due under paragraph (v)
18 of this subsection, a credit shall be allowed against the
19 taxes imposed by this chapter for expenses incurred by a
20 vendor or direct payer for the accounting and reporting of
21 taxes. For the first six thousand two hundred fifty dollars
22 ($6,250.00) of tax due, The credit is equal to one and
23 ninety-five hundredths percent (1.95%) of the amount of tax
8 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 due,. For any tax due in excess of six thousand two
2 hundred fifty dollars ($6,250.00), the credit for that
3 additional amount shall be one percent (1%) of that amount,
4 provided that the total credit under this paragraph and
5 W.S. 39-16-107(b)(viii) shall not exceed five hundred
6 dollars ($500.00) in any month. The vendor or direct payer
7 shall deduct the credit for each tax period on forms
8 prescribed and furnished by the department. The credit
9 shall be deducted only from the share of the tax that is
10 distributed to the general fund under W.S. 39-15-111(b)(i).
11
12 39-15-109. Taxpayer remedies.
13
14 (c) Refunds. The following shall apply:
15
16 (i) Any tax, penalty or interest which has been
17 erroneously paid, computed or remitted to the department by
18 a vendor shall either be credited against any subsequent
19 tax liability of the vendor or refunded. If a vendor
20 erroneously collects taxes from a taxpayer and remits those
21 taxes to the department, the vendor may seek a refund or
22 credit against subsequent tax liability only after the
23 vendor has refunded the erroneously collected tax to the
9 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 taxpayer that originally paid the tax to the vendor. If the
2 taxpayer that originally paid the tax to the vendor cannot
3 be identified, the tax shall not be refunded or credited to
4 the vendor. No credit or refund shall be allowed after
5 three (3) years from the date of overpayment. The receipt
6 of a claim for a refund by the department shall toll the
7 statute of limitations. All refund requests received by the
8 department of revenue shall be approved or denied within
9 ninety (90) days of receipt, provided that referral of a
10 refund request by the department of revenue to the
11 department of audit shall toll the ninety (90) day period
12 pending the outcome of the audit process. Any refund or
13 credit erroneously made or allowed may be recovered in an
14 action brought by the attorney general in any court of
15 competent jurisdiction;
16
17 39-15-204. Taxation rate.
18
19 (a) In addition to the state tax imposed under W.S.
20 39-15-101 through 39-15-111 any county of the state may
21 impose the following excise taxes and any city or town may
22 impose the taxes authorized by paragraphs (ii) and (vii) of
10 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 this subsection and any resort district may impose the tax
2 authorized by paragraph (v) of this subsection:
3
4 (v) An excise tax at a rate in increments of
5 one-half of one percent (.5%) not to exceed a rate of three
6 percent (3%) upon retail sales of tangible personal
7 property, admissions and services made within the district,
8 by vendors physically situated within the district, the
9 purpose of which is for general revenue for the resort
10 district;
11
12 39-15-501. Sales from remote sellers.
13
14 (a) Notwithstanding any other provision of law, any
15 seller of tangible personal property, admissions or
16 services which are subject to taxation under chapter 15 or
17 16 of this title who does not have a physical presence in
18 this state shall remit sales tax and follow all applicable
19 procedures and requirements of this chapter as if the
20 seller had a physical presence in this state once the
21 seller meets either of the following requirements for the
22 current calendar year or the immediately preceding calendar
23 year:
11 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1
2 (i) The seller's gross revenue from the sale of
3 tangible personal property, admissions or services
4 delivered into this state exceeds one hundred thousand
5 dollars ($100,000.00); or
6
7 39-16-103. Imposition.
8
9 (a) Taxable event. The following shall apply:
10
11 (i) Persons making first use of taxable services
12 or storing, using or consuming tangible personal property
13 or specified digital products, except as otherwise provided
14 in this paragraph, are liable for the tax imposed by this
15 article. Specified digital products are only subject to the
16 tax imposed by this article if the purchaser has permanent
17 use of the specified digital product. A vendor who
18 purchases specified digital products for further commercial
19 broadcast, rebroadcast, transmission, retransmission,
20 licensing, relicensing, distribution, redistribution or
21 exhibition in whole or in part to another person shall be
22 considered a wholesaler and not subject to the tax imposed
23 by this article. Those services provided by a trade
12 HB0022
 2024 STATE OF WYOMING 24LSO-0226
1 association as part of a member benefit are not subject to
2 the tax imposed by this subparagraph. The liability is not
3 extinguished until the tax has been paid to the state but a
4 receipt given to the person by a registered vendor in
5 accordance with paragraph (c)(i) of this section is
6 sufficient to relieve the purchaser from further liability;
7
8 Section 2. W.S. 39-15-105(a)(viii)(O)(I), (II) and
9 (b) and 39-15-501(a)(ii) are repealed.
10
11 Section 3. This act is effective July 1, 2024.
12
13 (END)
13 HB0022


Statutes affected:
Introduced: 39-15-101, 39-15-103, 39-15-105, 39-15-106, 39-15-107, 39-15-109, 39-15-204, 39-15-501, 39-16-103