Wyoming 2025 Regular Session

Wyoming Senate Bill SF0060 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	2025
2	2	STATE OF WYOMING
3	3	25LSO-04601SF0060
4	4	SENATE FILE NO. SF0060
5	5	Sales tax distribution rates.
6	6	Sponsored by: Senator(s) French, Ide, Laursen, D, McKeown,
7	7	Salazar and Smith, D and Representative(s)
8	8	Allemand, Banks, Strock, Webber and Winter
9	9	A BILL
10	10	for
11	11	1 AN ACT relating to sales and use tax; revising the
12	12	2 distribution rates for sales and use taxes; removing
13	13	3 obsolete statutory language; specifying applicability; and
14	14	4 providing for an effective date.
15	15	5
16	16	6
17	17	7
18	18	8W.S. 39-15-111(b)(i), (iii)(intro) and (f)
19	19	9 and 39-16-111(b)(i), (iii)(intro) and (c) are amended to
20	20	10 read:
21	21	11
22	22	12
23	23	13
24	24	14 (b) Revenues earned under W.S. 39-15-104 during each
25	25	15 fiscal year shall be recognized as revenue during that 2025STATE OF WYOMING25LSO-04602SF0060
26	26	1 fiscal year for accounting purposes. Except as otherwise
27	27	2 provided in subsection (p) of this section, for all revenue
28	28	3 collected by the department under W.S. 39-15-104 the
29	29	4 department shall:
30	30	5
31	31	6 (i) Credit
32	32	7 to the state general fund for deposit by the
33	33	8 state treasurer except as provided by subsections (c) and
34	34	9 (d) of this section and less any credit allowed pursuant to
35	35	10 W.S. 39-15-107(b)(xi);
36	36	11
37	37	12 (iii) From the remaining share,
38	38	13
39	39	14
40	40	15 percent (1%) of the tax collected under W.S. 39-15-104.
41	41	16 From this amount, the department shall distribute
42	42	17
43	43	18
44	44	19 each county in equal monthly installments and then
45	45	20 distribute the remainder to each county in the proportion
46	46	21 that the total population of the county bears to the total
47	47	22 population of the state. The balance shall then be paid
48	48	23 monthly to the treasurers of the counties, cities and towns 2025STATE OF WYOMING25LSO-04603SF0060
49	49	1 for payment into their respective general funds. The
50	50	2 percentage of the balance that will be distributed to each
51	51	3 county and its cities and towns will be determined by
52	52	4 computing the percentage that net sales taxes collected
53	53	5 attributable to vendors in each county including its cities
54	54	6 and towns bear to total net sales taxes collected of
55	55	7 vendors in all counties including their cities and towns.
56	56	8 Subject to subsection (h) of this section, this percentage
57	57	9 of the balance shall be distributed within each county as
58	58	10 follows:
59	59	11
60	60	12 (f) In addition to the distribution specified in
61	61	13 subsection (b) of this section,
62	62	14
63	63	15 of sales
64	64	16 taxes collected from out-of-state vendors shall be
65	65	17 distributed to counties, cities and towns in the same
66	66	18 percentage as determined in paragraph (b)(iii) of this
67	67	19 section.
68	68	20
69	69	21
70	70	22 2025STATE OF WYOMING25LSO-04604SF00601 (b) Revenues earned under this article during each
71	71	2 fiscal year shall be recognized as revenue during that
72	72	3 fiscal year for accounting purposes. Revenue collected by
73	73	4 the department from the taxes imposed by this article shall
74	74	5 be transferred to the state treasurer who shall, as
75	75	6 specified by the department:
76	76	7
77	77	8 (i) Credit
78	78	9 for deposit by the state treasurer to the
79	79	10 general fund except as provided by subsections (d) and (e)
80	80	11 of this section and less any credit allowed pursuant to
81	81	12 W.S. 39-16-107(b)(viii);
82	82	13
83	83	14 (iii) From the remaining share,
84	84	15
85	85	16
86	86	17 percent (1%) of the tax collected under W.S. 39-16-104.
87	87	18 From this amount, the department shall distribute
88	88	19
89	89	20
90	90	21 each county in equal monthly installments and then
91	91	22 distribute the remainder to each county in the proportion
92	92	23 that the total population of the county bears to the total 2025STATE OF WYOMING25LSO-04605SF0060
93	93	1 population of the state. The remainder shall then be paid
94	94	2 monthly to the treasurers of the counties, cities and towns
95	95	3 for payment into their respective general funds. The
96	96	4 percentage of the remainder that will be distributed to
97	97	5 each county and its cities and towns will be determined by
98	98	6 computing the percentage that net use taxes collected
99	99	7 attributable to vendors in each county including its cities
100	100	8 and towns bear to total net use taxes collected of vendors
101	101	9 in all counties including their cities and towns. The
102	102	10 distribution shall be as follows:
103	103	11
104	104	12 (c) In addition to the distribution in subsection (b)
105	105	13 of this section,
106	106	14
107	107	15 of use taxes accruing from
108	108	16 out-of-state vendors shall be distributed to counties,
109	109	17 cities and towns in the same percentage as determined in
110	110	18 paragraph (b)(iii) of this section.
111	111	19
112	112	20. This act shall apply to distributions of
113	113	21 sales and use taxes collected on or after July 1, 2025.
114	114	22 2025STATE OF WYOMING25LSO-04606SF00601. This act is effective July 1, 2025.
115	115	2
116	116	3 (END)