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 allows the Department of Revenue to provide written notices electronically if the taxpayer has supplied an electronic communication option. This change applies to various sections of the law, including those related to compliance, collection procedures, and enforcement, where references to mailing notices have been deleted and replaced with provisions for written notice.

Additionally, the bill stipulates that if a vendor or taxpayer is significantly delinquent on their taxes, the Department of Revenue may post their information online after providing written notice. The effective date for this act is set for July 1, 2026. Overall, the bill aims to modernize communication methods between the Department and taxpayers, enhancing efficiency in tax administration.

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