This bill amends existing sales and use tax laws in Wyoming by removing the requirement for certain notices to be sent by mail and authorizing the use of electronic notices instead. Specifically, it allows the Department of Revenue to provide written notice using contact information supplied by the taxpayer, which can include electronic communication options. The bill also makes conforming amendments to various sections of the law, ensuring that written notices can be delivered electronically rather than solely through traditional mail.

Additionally, the bill updates the procedures for notifying vendors about tax delinquencies and penalties. It specifies that written notices regarding tax assessments and compliance can be delivered using the contact information on file, rather than being restricted to personal service or mail. The changes aim to streamline communication between the Department of Revenue and taxpayers, making it more efficient and modern. The act is set to take effect on July 1, 2026.

Statutes affected:
26LSO-0262 v0.3: 39-15-102, 39-15-107, 39-15-108, 39-16-108