ORIGINAL HOUSE
BILL NO. HB0040
ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
1
AN ACT relating to sales and use tax; revising use tax
provisions to conform to the corresponding sales tax
provisions; clarifying a definition; clarifying the use tax
exemption for machinery used in manufacturing; clarifying
licensing and compliance provisions; revising refund
provisions; repealing conflicting provisions; and providing
for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1. W.S. 39-16-101(a)(x),
39-16-105(a)(viii)(D)(intro), 39-16-106(a),
39-16-107(b)(ii) and (viii) and 39-16-109(c)(i) are amended
to read:
39-16-101. Definitions.
(a) As used in this article:
(x) "Vendor" means any person engaged in the
business of selling at retail or wholesale tangible
personal property, having or maintaining within this state,
directly or by any subsidiary, an office, distribution
house, sales house, warehouse or other place of business,
or any agents operating or soliciting sales or advertising
within this state under the authority of the vendor or its
subsidiary, regardless of whether the place of business or
agent is located in the state permanently or temporarily or
whether the vendor or subsidiary is qualified to do
business within this state.
of selling tangible personal property that is subject to
taxation under this article if selling tangible personal
property is not a habitual or regular activity of the
person. Agents acting under the authority of the vendor
include but are not limited to truckers, peddlers, ORIGINAL HOUSE
BILL NO. HB0040
ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
2
canvassers, salespersons, representatives, employees,
supervisors, distributors, delivery persons or any other
persons performing services in this state. "Vendor" also
includes every person who engages in regular or systematic
solicitation by three (3) or more separate transmittances
of an advertisement or advertisements in any twelve (12)
month period in a consumer market in this state by the
distribution of catalogs, periodicals, advertising flyers,
or other advertising, or by means of print, radio,
television or other electronic media, by mail, telegraph,
telephone, computer data base, cable, optic, microwave,
satellite or other communication system for the purpose of
effecting retail sales of tangible personal property;
39-16-105. Exemptions.
(a) The following purchases or leases are exempt from
the excise tax imposed by this article:
(viii) For the purpose of exempting sales of
services and tangible personal property as an economic
incentive, the following are exempt:
(D) Until December 31, 2027, the purchase
or lease of machinery to be used in this state directly and
predominantly in manufacturing tangible personal property,
if the sale or lease:
39-16-106. Licenses; permits.
(a) Every vendor shall register with the department
of revenue, giving the name and address of all agents
operating in the state and the location of all places of
business together with other information as required by the
department. Effective July 1, 1997, a license fee of sixty ORIGINAL HOUSE
BILL NO. HB0040
ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
3
dollars ($60.00) shall be required from each new vendor,
except for any remote vendor who has no requirement to
register in this state, or who is using one (1) of the
technology models pursuant to the streamlined sales and use
tax agreement. Failure of a vendor to timely file any
return may result in forfeiture of the license granted
under this section. The department shall charge sixty
dollars ($60.00) for reinstatement of any forfeited
license. Any out-of-state vendor not otherwise subject to
this article may voluntarily register with the department
and if registered, shall collect and remit the state use
tax imposed by W.S. 39-16-104.
39-16-107. Compliance; collection procedures.
(b) Payment. The following shall apply:
(ii) Except as provided by paragraph (iv) of
this subsection, no vendor shall collect the taxes imposed
by this article upon the sale of motor vehicles, house
trailers, trailer coaches, trailers or semitrailers as
defined by W.S. 31-1-101. The taxes imposed shall be
collected by the county treasurer prior to the first
registration in Wyoming and not upon subsequent
registration by the same owner. The county treasurer may
allow the taxes to be paid electronically after the amount
of taxes has been determined by the county treasurer. The
county treasurer may charge a fee of not more than the
costs of processing the transaction but not to exceed a fee
of three percent (3%) as necessary to recoup fees incurred
due to electronic payments. The county treasurer shall
provide the applicant a receipt specifying the amount of
use tax collected and noting any valid exemption from use
tax. The county treasurer shall collect and remit to the
department the tax in effect in the county of the owner's ORIGINAL HOUSE
BILL NO. HB0040
ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
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principal residence
license or other government issued identification. The tax
shall not be collected if previously registered by the same
nonresident owner in another state. The county treasurer
may also collect the tax due and any interest, penalties or
costs of collection through the use of a collection agency
or by the filing of a civil action;
(viii) If a vendor or direct payer pays taxes
due and payable under this chapter on or before the
fifteenth day of the month that the taxes are due under
paragraph (a)(i) of this section, a credit shall be allowed
against the taxes imposed by this chapter for expenses
incurred by a vendor or direct payer for the accounting and
reporting of taxes.
fifty dollars ($6,250.00) of tax due, he credit is equal
to one and ninety-five hundredths percent (1.95%) of the
amount of tax due,. For any tax due in excess of six
thousand two hundred fifty dollars ($6,250.00), the credit
for that additional amount shall be one percent (1%) of
that amount, provided that the total credit under this
paragraph and W.S. 39-15-107(b)(xi) shall not exceed five
hundred dollars ($500.00) in any month. The vendor or
direct payer shall deduct the credit for each tax period on
forms prescribed and furnished by the department. The
credit shall be deducted only from the share of the tax
that is distributed to the general fund under W.S.
39-16-111(b)(i);
39-16-109. Taxpayer remedies.
(c) Refunds. The following shall apply:
(i) Any tax, penalty or interest which has been
erroneously paid, computed or remitted to the department by ORIGINAL HOUSE
BILL NO. HB0040
ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
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a vendor shall on department approval be credited against
any subsequent tax liability from the payee or may be
refunded. If a vendor erroneously collects taxes from a
taxpayer and remits those taxes to the department, the
vendor may seek a refund or credit against subsequent tax
liability only after the vendor has refunded the
erroneously collected tax to the taxpayer that originally
paid the tax to the vendor. If the taxpayer that originally
paid the tax to the vendor cannot be identified, the tax
shall not be refunded or credited to the vendor. No credit
or refund shall be allowed after three (3) years from the
date of overpayment. The receipt of a claim for a refund by
the department shall toll the statute of limitations. All
refund requests received by the department shall
be approved or denied within ninety (90) days of receipt,
provided that referral of a refund request by the
department of revenue to the department of audit shall toll
the ninety (90) day period pending the outcome of the audit
process. Any refund or credit erroneously made or allowed
may be recovered in an action brought by the attorney
general in a court of competent jurisdiction in Laramie
county, Wyoming.
Section 2. W.S. 39-16-105(a)(viii)(D)(I), (II) and
(b) are repealed. ORIGINAL HOUSE
BILL NO. HB0040
ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
6Section 3. This act is effective July 1, 2025.
(END)
Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________
I hereby certify that this act originated in the House.
Chief Clerk