The 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 replaces the phrase "Notices required to be mailed" with "Written notice" and allows the Department of Revenue to provide written notice electronically if the taxpayer has provided an electronic communication option. Additionally, the bill modifies various sections to eliminate the requirement for notices to be sent by mail, instead allowing for written notice to be given personally or through electronic means.

Furthermore, the bill mandates that if a vendor or taxpayer is 150 days or more delinquent on taxes and has not entered into a formal payment arrangement, the Department of Revenue must provide written notice before posting their information online. This change aims to streamline communication and enforcement processes related to sales and use taxes. The act is set to take effect on July 1, 2026.

Statutes affected:
Introduced: 39-15-102, 39-15-107, 39-15-108, 39-16-108