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Wyoming House Bill HB0040

Wyoming 2025 Regular Session

Wyoming House Bill HB0040 Compare Versions

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1-ORIGINAL HOUSE
2-BILL NO. HB0040
3-ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
4-SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
5-2025 GENERAL SESSION
1+2025
2+STATE OF WYOMING
3+25LSO-01721HB0040
4+HOUSE BILL NO. HB0040
5+Sales and use tax revisions.
6+Sponsored by: Joint Revenue Interim Committee
7+A BILL
8+for
9+1 AN ACT relating to sales and use tax; revising use tax
10+2 provisions to conform to the corresponding sales tax
11+3 provisions; clarifying a definition; clarifying the use tax
12+4 exemption for machinery used in manufacturing; clarifying
13+5 licensing and compliance provisions; revising refund
14+6 provisions; repealing conflicting provisions; and providing
15+7 for an effective date.
16+8
17+9
18+10
19+11W.S. 39-16-101(a)(x),
20+12 39-16-105(a)(viii)(D)(intro), 39-16-106(a),
21+13 39-16-107(b)(ii) and (viii) and 39-16-109(c)(i) are amended
22+14 to read:
23+15
24+16 2025STATE OF WYOMING25LSO-01722HB0040
625 1
7-AN ACT relating to sales and use tax; revising use tax
8-provisions to conform to the corresponding sales tax
9-provisions; clarifying a definition; clarifying the use tax
10-exemption for machinery used in manufacturing; clarifying
11-licensing and compliance provisions; revising refund
12-provisions; repealing conflicting provisions; and providing
13-for an effective date.
14-Be It Enacted by the Legislature of the State of Wyoming:
15-Section 1. W.S. 39-16-101(a)(x),
16-39-16-105(a)(viii)(D)(intro), 39-16-106(a),
17-39-16-107(b)(ii) and (viii) and 39-16-109(c)(i) are amended
18-to read:
19-39-16-101. Definitions.
20-(a) As used in this article:
21-(x) "Vendor" means any person engaged in the
22-business of selling at retail or wholesale tangible
23-personal property, having or maintaining within this state,
24-directly or by any subsidiary, an office, distribution
25-house, sales house, warehouse or other place of business,
26-or any agents operating or soliciting sales or advertising
27-within this state under the authority of the vendor or its
28-subsidiary, regardless of whether the place of business or
29-agent is located in the state permanently or temporarily or
30-whether the vendor or subsidiary is qualified to do
31-business within this state.
32-of selling tangible personal property that is subject to
33-taxation under this article if selling tangible personal
34-property is not a habitual or regular activity of the
35-person. Agents acting under the authority of the vendor
36-include but are not limited to truckers, peddlers, ORIGINAL HOUSE
37-BILL NO. HB0040
38-ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
39-SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
40-2025 GENERAL SESSION
26+2 (a) As used in this article:
27+3
28+4 (x) "Vendor" means any person engaged in the
29+5 business of selling at retail or wholesale tangible
30+6 personal property, having or maintaining within this state,
31+7 directly or by any subsidiary, an office, distribution
32+8 house, sales house, warehouse or other place of business,
33+9 or any agents operating or soliciting sales or advertising
34+10 within this state under the authority of the vendor or its
35+11 subsidiary, regardless of whether the place of business or
36+12 agent is located in the state permanently or temporarily or
37+13 whether the vendor or subsidiary is qualified to do
38+14 business within this state.
39+15
40+16
41+17
42+18 Agents acting under the authority of the vendor
43+19 include but are not limited to truckers, peddlers,
44+20 canvassers, salespersons, representatives, employees,
45+21 supervisors, distributors, delivery persons or any other
46+22 persons performing services in this state. "Vendor" also
47+23 includes every person who engages in regular or systematic 2025STATE OF WYOMING25LSO-01723HB0040
48+1 solicitation by three (3) or more separate transmittances
49+2 of an advertisement or advertisements in any twelve (12)
50+3 month period in a consumer market in this state by the
51+4 distribution of catalogs, periodicals, advertising flyers,
52+5 or other advertising, or by means of print, radio,
53+6 television or other electronic media, by mail, telegraph,
54+7 telephone, computer data base, cable, optic, microwave,
55+8 satellite or other communication system for the purpose of
56+9 effecting retail sales of tangible personal property;
57+10
58+11
59+12
60+13 (a) The following purchases or leases are exempt from
61+14 the excise tax imposed by this article:
62+15
63+16 (viii) For the purpose of exempting sales of
64+17 services and tangible personal property as an economic
65+18 incentive, the following are exempt:
66+19
67+20 (D) Until December 31, 2027, the purchase
68+21 or lease of machinery to be used in this state directly and
69+22 predominantly in manufacturing tangible personal property;,
70+23 2025STATE OF WYOMING25LSO-01724HB0040
71+1
4172 2
42-canvassers, salespersons, representatives, employees,
43-supervisors, distributors, delivery persons or any other
44-persons performing services in this state. "Vendor" also
45-includes every person who engages in regular or systematic
46-solicitation by three (3) or more separate transmittances
47-of an advertisement or advertisements in any twelve (12)
48-month period in a consumer market in this state by the
49-distribution of catalogs, periodicals, advertising flyers,
50-or other advertising, or by means of print, radio,
51-television or other electronic media, by mail, telegraph,
52-telephone, computer data base, cable, optic, microwave,
53-satellite or other communication system for the purpose of
54-effecting retail sales of tangible personal property;
55-39-16-105. Exemptions.
56-(a) The following purchases or leases are exempt from
57-the excise tax imposed by this article:
58-(viii) For the purpose of exempting sales of
59-services and tangible personal property as an economic
60-incentive, the following are exempt:
61-(D) Until December 31, 2027, the purchase
62-or lease of machinery to be used in this state directly and
63-predominantly in manufacturing tangible personal property,
64-if the sale or lease:
65-39-16-106. Licenses; permits.
66-(a) Every vendor shall register with the department
67-of revenue, giving the name and address of all agents
68-operating in the state and the location of all places of
69-business together with other information as required by the
70-department. Effective July 1, 1997, a license fee of sixty ORIGINAL HOUSE
71-BILL NO. HB0040
72-ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
73-SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
74-2025 GENERAL SESSION
7573 3
76-dollars ($60.00) shall be required from each new vendor,
77-except for any remote vendor who has no requirement to
78-register in this state, or who is using one (1) of the
79-technology models pursuant to the streamlined sales and use
80-tax agreement. Failure of a vendor to timely file any
81-return may result in forfeiture of the license granted
82-under this section. The department shall charge sixty
83-dollars ($60.00) for reinstatement of any forfeited
84-license. Any out-of-state vendor not otherwise subject to
85-this article may voluntarily register with the department
86-and if registered, shall collect and remit the state use
87-tax imposed by W.S. 39-16-104.
88-39-16-107. Compliance; collection procedures.
89-(b) Payment. The following shall apply:
90-(ii) Except as provided by paragraph (iv) of
91-this subsection, no vendor shall collect the taxes imposed
92-by this article upon the sale of motor vehicles, house
93-trailers, trailer coaches, trailers or semitrailers as
94-defined by W.S. 31-1-101. The taxes imposed shall be
95-collected by the county treasurer prior to the first
96-registration in Wyoming and not upon subsequent
97-registration by the same owner. The county treasurer may
98-allow the taxes to be paid electronically after the amount
99-of taxes has been determined by the county treasurer. The
100-county treasurer may charge a fee of not more than the
101-costs of processing the transaction but not to exceed a fee
102-of three percent (3%) as necessary to recoup fees incurred
103-due to electronic payments. The county treasurer shall
104-provide the applicant a receipt specifying the amount of
105-use tax collected and noting any valid exemption from use
106-tax. The county treasurer shall collect and remit to the
107-department the tax in effect in the county of the owner's ORIGINAL HOUSE
108-BILL NO. HB0040
109-ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
110-SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
111-2025 GENERAL SESSION
74+4 (a) Every vendor shall register with the department
75+5 of revenue, giving the name and address of all agents
76+6 operating in the state and the location of all places of
77+7 business together with other information as required by the
78+8 department. Effective July 1, 1997, a license fee of sixty
79+9 dollars ($60.00) shall be required from each new vendor,
80+10 except for any remote vendor who has no requirement to
81+11 register in this state, or who is using one (1) of the
82+12 technology models pursuant to the streamlined sales and use
83+13 tax agreement. Failure of a vendor to timely file any
84+14 return may result in forfeiture of the license granted
85+15 under this section. The department shall charge sixty
86+16 dollars ($60.00) for reinstatement of any forfeited
87+17 license. Any out-of-state vendor not otherwise subject to
88+18
89+19
90+20
91+21
92+22
93+23 2025STATE OF WYOMING25LSO-01725HB00401 (b) Payment. The following shall apply:
94+2
95+3 (ii) Except as provided by paragraph (iv) of
96+4 this subsection, no vendor shall collect the taxes imposed
97+5 by this article upon the sale of motor vehicles, house
98+6 trailers, trailer coaches, trailers or semitrailers as
99+7 defined by W.S. 31-1-101. The taxes imposed shall be
100+8 collected by the county treasurer prior to the first
101+9 registration in Wyoming and not upon subsequent
102+10 registration by the same owner. The county treasurer may
103+11 allow the taxes to be paid electronically after the amount
104+12 of taxes has been determined by the county treasurer. The
105+13 county treasurer may charge a fee of not more than the
106+14 costs of processing the transaction but not to exceed a fee
107+15 of three percent (3%) as necessary to recoup fees incurred
108+16 due to electronic payments. The county treasurer shall
109+17 provide the applicant a receipt specifying the amount of
110+18 use tax collected and noting any valid exemption from use
111+19 tax. The county treasurer shall collect and remit to the
112+20 department the tax in effect in the county of the owner's
113+21 principal residence
114+22. The tax
115+23 shall not be collected if previously registered by the same 2025STATE OF WYOMING25LSO-01726HB0040
116+1 nonresident owner in another state. The county treasurer
117+2 may also collect the tax due and any interest, penalties or
118+3 costs of collection through the use of a collection agency
119+4 or by the filing of a civil action;
120+5
121+6 (viii) If a vendor or direct payer pays taxes
122+7 due and payable under this chapter on or before the
123+8 fifteenth day of the month that the taxes are due under
124+9 paragraph (a)(i) of this section, a credit shall be allowed
125+10 against the taxes imposed by this chapter for expenses
126+11 incurred by a vendor or direct payer for the accounting and
127+12 reporting of taxes.
128+13he credit is equal
129+14 to one and ninety-five hundredths percent (1.95%) of the
130+15 amount of tax due,. For any tax due in excess of six
131+16
132+17
133+18 provided that the total credit under this
134+19 paragraph and W.S. 39-15-107(b)(xi) shall not exceed five
135+20 hundred dollars ($500.00) in any month. The vendor or
136+21 direct payer shall deduct the credit for each tax period on
137+22 forms prescribed and furnished by the department. The
138+23 credit shall be deducted only from the share of the tax 2025STATE OF WYOMING25LSO-01727HB0040
139+1 that is distributed to the general fund under W.S.
140+2 39-16-111(b)(i);
141+3
112142 4
113-principal residence
114-license or other government issued identification. The tax
115-shall not be collected if previously registered by the same
116-nonresident owner in another state. The county treasurer
117-may also collect the tax due and any interest, penalties or
118-costs of collection through the use of a collection agency
119-or by the filing of a civil action;
120-(viii) If a vendor or direct payer pays taxes
121-due and payable under this chapter on or before the
122-fifteenth day of the month that the taxes are due under
123-paragraph (a)(i) of this section, a credit shall be allowed
124-against the taxes imposed by this chapter for expenses
125-incurred by a vendor or direct payer for the accounting and
126-reporting of taxes.
127-fifty dollars ($6,250.00) of tax due, he credit is equal
128-to one and ninety-five hundredths percent (1.95%) of the
129-amount of tax due,. For any tax due in excess of six
130-thousand two hundred fifty dollars ($6,250.00), the credit
131-for that additional amount shall be one percent (1%) of
132-that amount, provided that the total credit under this
133-paragraph and W.S. 39-15-107(b)(xi) shall not exceed five
134-hundred dollars ($500.00) in any month. The vendor or
135-direct payer shall deduct the credit for each tax period on
136-forms prescribed and furnished by the department. The
137-credit shall be deducted only from the share of the tax
138-that is distributed to the general fund under W.S.
139-39-16-111(b)(i);
140-39-16-109. Taxpayer remedies.
141-(c) Refunds. The following shall apply:
142-(i) Any tax, penalty or interest which has been
143-erroneously paid, computed or remitted to the department by ORIGINAL HOUSE
144-BILL NO. HB0040
145-ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
146-SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
147-2025 GENERAL SESSION
148143 5
149-a vendor shall on department approval be credited against
150-any subsequent tax liability from the payee or may be
151-refunded. If a vendor erroneously collects taxes from a
152-taxpayer and remits those taxes to the department, the
153-vendor may seek a refund or credit against subsequent tax
154-liability only after the vendor has refunded the
155-erroneously collected tax to the taxpayer that originally
156-paid the tax to the vendor. If the taxpayer that originally
157-paid the tax to the vendor cannot be identified, the tax
158-shall not be refunded or credited to the vendor. No credit
159-or refund shall be allowed after three (3) years from the
160-date of overpayment. The receipt of a claim for a refund by
161-the department shall toll the statute of limitations. All
162-refund requests received by the department shall
163-be approved or denied within ninety (90) days of receipt,
164-provided that referral of a refund request by the
165-department of revenue to the department of audit shall toll
166-the ninety (90) day period pending the outcome of the audit
167-process. Any refund or credit erroneously made or allowed
168-may be recovered in an action brought by the attorney
169-general in a court of competent jurisdiction in Laramie
170-county, Wyoming.
171-Section 2. W.S. 39-16-105(a)(viii)(D)(I), (II) and
172-(b) are repealed. ORIGINAL HOUSE
173-BILL NO. HB0040
174-ENROLLED ACT NO. 20, HOUSE OF REPRESENTATIVES
175-SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
176-2025 GENERAL SESSION
177-6Section 3. This act is effective July 1, 2025.
178-(END)
179-Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________
180-I hereby certify that this act originated in the House.
181-Chief Clerk
144+6 (c) Refunds. The following shall apply:
145+7
146+8 (i) Any tax, penalty or interest which has been
147+9 erroneously paid, computed or remitted to the department by
148+10 a vendor shall on department approval be credited against
149+11 any subsequent tax liability from the payee or may be
150+12 refunded. If a vendor erroneously collects taxes from a
151+13 taxpayer and remits those taxes to the department, the
152+14 vendor may seek a refund or credit against subsequent tax
153+15 liability only after the vendor has refunded the
154+16 erroneously collected tax to the taxpayer that originally
155+17 paid the tax to the vendor. If the taxpayer that originally
156+18 paid the tax to the vendor cannot be identified, the tax
157+19 shall not be refunded or credited to the vendor. No credit
158+20 or refund shall be allowed after three (3) years from the
159+21 date of overpayment. The receipt of a claim for a refund by
160+22 the department shall toll the statute of limitations. All
161+23 refund requests received by the department shall 2025STATE OF WYOMING25LSO-01728HB0040
162+1 be approved or denied within ninety (90) days of receipt,
163+2
164+3
165+4
166+5. Any refund or credit erroneously made or allowed
167+6 may be recovered in an action brought by the attorney
168+7 general in a court of competent jurisdiction in Laramie
169+8 county, Wyoming.
170+9
171+10W.S. 39-16-105(a)(viii)(D)(I), (II) and
172+11 (b) are repealed.
173+12
174+13. This act is effective July 1, 2025
175+14
176+15 (END)