The above summary is not an official publication of the Wyoming Legislature and is not an official
statement of legislative intent. While the Legislative Service Office endeavored to provide accurate
information in this summary, it should not be relied upon as a comprehensive abstract of the bill.
Bill No.:
LSO No.: 25LSO-0172
Enrolled Act No.:
Chapter No.:
Prime Sponsor:
Catch Title: Sales and use tax revisions.
Has Report:
Subject:
Summary/Major Elements:
•
enacted during the 2024 legislative session that made changes to various sales tax provisions
but did not make conforming changes to the use tax provisions to make those provisions the
same.
•
the recent changes to the sales tax provisions. The changes include revisions to the definition
of "vendor", clarifying the use tax exemption for machinery used in manufacturing, clarifying
use tax licensing and compliance provisions and revising use tax refund provisions.