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SF 79

Wyoming Senate•Signed by Governor

Summary

SF 79, which sales and use tax reorganization, was introduced in the Senate on Feb 6, 2026 by Revenue. It last saw action on Feb 27, 2026: Assigned Chapter Number 19.

Record

Text

SF 79 has 5 roll calls.

sf79/enrolled.txt
ORIGINAL SENATE
FILE NO. SF0079
        ENROLLED ACT NO. 18, SENATE
        SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                     2026 BUDGET SESSION
AN ACT relating to sales and use tax; revising the sales
tax chapter to include the administration of the use tax;
repealing   duplicative  provisions;   making   conforming
amendments; specifying applicability; and providing for
effective dates.
Be It Enacted by the Legislature of the State of Wyoming:
     Section 1. W.S. 5-9-128(a)(vi)(D), 9-1-507(j)(ii),
9-4-604(g)(i)(A)        and       (h)(i)(A),        16-9-209(f),
16-10-105(b)(iii),       18-5-509(a),       18-16-107(a)(xxii),
31-2-103(d) through (f), 31-2-104(k), 31-2-201(k)(intro)
and  (o)(ii),  31-18-408,  35-12-105(c),
39-15-101(a)(vii)(intro), (xv), (xxxix)(U)(VII) and by
creating    new     paragraphs    (xlviii)     through    (xlx),
39-15-102(a) and by creating new subsections (g) and (h),
39-15-103(a)(i)(A) and (K), (b)(i) through (iii) and
(c)(ii),       39-15-104(a),       (b)      and      (f)(intro),
39-15-105(a)(intro), (vi) by creating a new subparagraph
(F) and (vii)(B), 39-15-106(a), 39-15-107(a)(i), (vi),
(b)(intro), (i), (iv), (xi) and by creating a new paragraph
(xii), 39-15-108(b)(ii)(intro) and (d)(i), 39-15-109(d) by
creating a new paragraph (v), 39-15-110 by creating a new
subsection   (c),    39-15-111(b)(iii)(intro),     (c)  and   by
creating     a     new    subsection      (s),     39-15-202(a),
39-15-203(a)(i)(E)(III),     (ii)(F)(III),     (v)(E)(III)   and
(vi)(G)(III),        39-15-306(b)(v),        39-15-402(a)(vii),
39-15-501(a)(intro), 39-15-502(a)(i), (g)(i), (ii)(A) and
(iii),     39-17-209(c)(v)(C),       39-17-309(c)(vi)(C)     and
39-18-105(b) are amended to read:
     5-9-128.   Civil jurisdiction.
     (a) Each circuit court has exclusive original civil
jurisdiction within the boundaries of the state for:
                                1
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
           (vi) Actions   to  foreclose and   enforce   the
following statutory liens only, when the amount claimed on
the   lien    does  not  exceed   fifty  thousand   dollars
($50,000.00), exclusive of court costs:
               (D) Liens for taxes  as   provided   by   W.S.
39-15-108(d). and 39-16-108(d).
     9-1-507. Examination of books of state institutions,
agencies and certain districts and entities; independent
audit authorized; guidelines.
     (j)   The   director   of   the   department   of   audit   shall
certify:
          (ii) To the director of the state department of
revenue by October 5 of each year, a list of counties,
cities and towns that failed to comply with paragraph
(a)(vii) of this section. Notwithstanding        any other
provision of law, the director of the department of revenue
shall withhold monthly disbursements of state and local
sales, use and lodging tax revenues under W.S. 39-15-111,
and 39-15-211, 39-16-111 and 39-16-211 to the noncompliant
county, city or town for the period after October 15 until
the noncompliant county, city or town has come into
compliance unless good cause for noncompliance is shown to
the director of the department of audit as described in
W.S. 9-1-510(b). All withheld disbursements under this
paragraph shall be retained by director of the department
of revenue in the account from which the disbursement would
be made until the county, city or town is in compliance
with paragraph (a)(vii) of this section, or as otherwise
provided by law. The director of the department of audit
shall certify to the director of the department of revenue
                                       2
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
when a county, city or town comes into compliance with
paragraph (a)(vii) of this section. The director of the
department of revenue shall certify monthly to the
department of audit, the legislature and the noncompliant
county, city or town the amount of disbursements withheld
until the noncompliant county, city or town has come into
compliance;
     9-4-604. Distribution and use; capital construction
projects and bonds; municipal, county and special district
purposes.
     (g) Not     to    exceed    forty    million  dollars
($40,000,000.00) of the total proceeds of all bonds issued
under subsection (b) of this section may be loaned or
granted to incorporated cities and towns. Loans or grants
shall be made only under the following conditions:
          (i) Loans may be made for municipal purposes
with or without interest. If the state loan and investment
board deems it necessary to secure the loan, no security
other than pledges of specified revenue to repay a loan
shall be required. Before a loan application is approved
the board shall determine by proper investigation that:
              (A) The applicant will fully utilize all
local revenue sources reasonably and legally available for
repaying the loan for which an application is made
excluding the local optional sales and use tax authorized
by W.S. 39-15-204(a)(i) or (iii); and 39-16-204(a)(i) or
(ii);
     (h) Not     to   exceed   twenty    million   dollars
($20,000,000.00) of the total proceeds of all bonds issued
under subsection (b) of this section may be loaned or
                               3
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
granted to counties or special districts. As used in this
subsection "special districts" means hospital districts,
fire   protection   districts,  sanitary   and  improvement
districts, solid waste disposal districts, service and
improvement districts and water and sewer districts.
Notwithstanding any other provision of law, no special
district, either standing alone or as a member of a joint
powers board, shall receive any grant or loan under this
section until the special district's grant or loan
application has received a written review from the board of
county commissioners in any county in which the special
district is located.     The board of county commissioners
shall review:   (1) the ability of the special district to
fund the project through bonds, (2) whether the project is
adverse to the needs, plans or general welfare of the
county, (3) whether the special district has utilized local
funding resources, and (4) whether the special district has
met county standards. If any part of the special district
lies within five (5) miles of the corporate limits of any
city or town, the special district's grant or loan
application shall also receive a written review from the
governing body of the city or town.      The written review
shall be submitted to the state loan and investment board
by the special district with its grant or loan application.
Loans or grants shall be made only under the following
conditions:
          (i) Loans, with or without interest, may only be
made for county or special district purposes which are
permitted by law. If the state loan and investment board
deems it necessary to secure the loan, no security other
than pledges of specified revenue to repay a loan shall be
required. Before a loan application is approved the board
shall determine by proper investigation that:
                               4
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
               (A) The applicant will fully utilize       all
local revenue sources reasonably and legally available    for
repaying the loan excluding the local optional sales      and
use   tax  under   W.S.  39-15-204(a)(i)  or   (iii);     and
39-16-204(a)(i) or (ii);
     16-9-209.    Special fee.
     (f) All special fees billed and collected by a local
exchange company or radio communications service provider
shall not be considered revenues of the local exchange
company or radio communications service provider and are
not subject to tax under W.S. 39-15-101 through 39-16-311
39-15-502.
     16-10-105. Ordinance or resolution for construction;
required and authorized provisions.
     (b) Subject    to  voter   approval  as   provided  by
subsection (e) of this section, a city, town, county or
joint powers board may fund the surface water drainage
utility by general and special funds, revenue or other
bonds and other forms of indebtedness, service charges or a
combination of these sources. The resolution or ordinance
establishing the utility, or a resolution or ordinance
later adopted by the governing body, shall specify the
means of financing the surface water drainage utility by
one (1) or more of the following sources:
          (iii) Any other source of revenue including the
capital    facilities     tax    collected     under    W.S.
39-15-203(a)(iii), and 39-16-203(a)(ii) if so dedicated.
     18-5-509.    Referral.
                                 5
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
     (a) Any board of county commissioners which receives
an application to permit a wind energy facility or solar
energy facility which does not meet the definition of an
industrial facility as defined in W.S. 35-12-102(a)(vii)(E)
or (G) may refer the facility to the industrial siting
council for additional permitting consistent with the
requirements of the Industrial Development Information and
Siting Act, W.S. 35-12-101 through 35-12-119, but the
provisions of W.S. 39-15-111 and 39-16-111 shall not apply.
A referral shall be made only when a board of county
commissioners finds there are potentially significant
adverse environmental, social or economic issues which the
county board of commissioners does not have the expertise
to consider or authority to address.
    18-16-107.    Powers of district.
    (a)   Each district may:
          (xxii) Impose an optional sales     and   use   tax
pursuant to W.S. 39-15-203; and 39-16-203;
     31-2-103. Contents of application; signature; vehicle
identification number; issuance of certificate.
     (d) Upon receipt of an application and payment of
fees any county clerk shall, if satisfied that the
applicant is the owner of the vehicle for which application
for certificate of title is made, issue a paper certificate
of title or electronic certificate of title, if available,
upon a form or electronic format, approved by and provided
at cost to the county clerk by the department in the name
of the owner bearing the signature and seal of the county
clerk's office. The county clerk shall not deliver a
certificate of title issued under this section until
                                6
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
presentation of a receipt for payment of sales or use tax
pursuant   to   W.S.   39-15-107(b)   or   39-16-107(b)  or
presentation of a county treasurer receipt noting a valid
exemption from paying the sales or use tax. If a lien is
filed with respect to the vehicle, the county clerk shall,
within three (3) business days, deliver a copy of the filed
lien and a copy of the issued title to the financial
institution and if available, such delivery may be made
electronically.   Each   paper  certificate   of  title  or
electronic version, shall bear a document control number
with county designation and certificate of title number.
The title shall be completely filled out giving a
description of the vehicle including factory price in a
manner   prescribed   by   the  department,   indicate  all
encumbrances or liens on the vehicle and indicate the date
of issue. Certificates of title shall contain forms for
assignment of title or interest and warranty thereof by the
owner with space for notation of liens and encumbrances at
the time of transfer on the reverse side and contain space
for the notarization of the seller's signature for a sale
or transfer of title. Certificates of title are valid for
the vehicle so long as the vehicle is owned or held by the
person in whose name the title was issued. A certificate of
title is prima facie proof of ownership of the vehicle for
which the certificate was issued.
     (e) Notwithstanding subsection (d) of this section, a
person regularly engaged in the business of making loans or
a supervised financial institution, as defined in W.S.
40-14-140(a)(xix), that repossesses a motor vehicle on
which it has filed a lien shall not be liable for sales or
use tax or for any penalties for nonpayment of the sales or
use tax pursuant to W.S. 39-15-107(b) or 39-16-107(b) prior
to obtaining a title from the county clerk for that
vehicle.
                               7
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
     (f) Notwithstanding subsection (d) of this section,
an insurance company that acquires ownership of a motor
vehicle pursuant to a damage settlement shall not be liable
for sales or use tax or for any penalties for nonpayment of
the sales or use tax pursuant to W.S. 39-15-107(b) or
39-16-107(b) prior to obtaining a title from the county
clerk for that vehicle.
    31-2-104.     Transfer of ownership.
     (k) Notwithstanding the provisions of subsection (j)
of this section, the surviving owner or owners of a vehicle
held by joint tenants with the right of survivorship may
transfer ownership without first obtaining a title in the
name of the surviving owner or owners by complying with the
requirements of subsection (a) of this section and
providing the transferee with a certified copy of the death
certificate of the deceased owner. Any applicable sales or
use tax shall be paid pursuant to W.S. 39-15-107(b). or
39-16-107(b).
    31-2-201.     Registration required; timelines.
     (k) W.S. 31-2-225 notwithstanding, upon compliance
with W.S. 39-15-107(b), and 39-16-107(b), if applicable, an
owner of a commercial vehicle that is not a Wyoming based
commercial vehicle as defined by W.S. 31-18-201(a)(vi), a
nonresident owner of a vehicle not employed in this state,
or any owner upon transfer of ownership or lease, may, as
an alternative to registration, obtain one (1) temporary
registration  permit   in  a   twelve  (12)   month  period
authorizing operation of the vehicle on the highways of
this state for a period not to exceed ninety (90) days from
the date of issuance of the temporary registration permit.
                                 8
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
Any registration issued under this section shall bear a
distinctive number assigned to the vehicle, an expiration
date and at all times be prominently displayed and clearly
visible on the vehicle in the manner prescribed by the
department. Application for a temporary registration permit
shall be made to the county treasurer in the manner and
form prescribed by the department. A temporary registration
permit under this subsection shall be considered an initial
registration under W.S. 31-1-101(a)(xxx). The fee for the
temporary registration permit shall be an amount equal to
the following fractions of the annual registration fees for
the vehicle required under W.S. 31-3-101:
     (o) A resident found to be in control of a vehicle
operated or driven upon any highway for which Wyoming
vehicle registration is required shall be rebuttably
presumed to be the actual owner of the vehicle, subject to
the following:
          (ii) Upon a determination that a resident is in
control of a vehicle operated or driven upon any highway in
Wyoming for which Wyoming vehicle registration is required,
the department shall notify the resident in writing that
the resident is required to register the vehicle and to pay
any sales or use taxes due on the purchase or use of the
vehicle   in  accordance   with  W.S.   39-15-107(b)(i)  or
39-16-107(b)(ii) within thirty (30) days from the date of
the notice;
     31-18-408. Provision    of       sales   and   use   tax
information; penalty.
     (a) Any person engaged in the business of selling
tangible personal property, at retail, outside of this
state, and operating any motor vehicle in this state
                                  9
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
delivering to the purchaser or the purchaser's agent in
this state any goods sold by the vendor shall, upon
entering this state, provide necessary information to the
department of revenue for the purposes of the collection of
any sales or use tax which may be due under the provisions
of   W.S.  39-15-101   through  39-16-311   39-15-502.  The
department shall provide forms furnished by the department
of revenue for the operator to provide the necessary
information for the department of revenue to collect any
use tax due.    The department of revenue shall promulgate
necessary rules and regulations to implement this provision
pursuant to W.S. 39-11-102.
     (b) Any person knowingly violating the provisions of
this section or any rules promulgated under it shall, in
addition to any penalty imposed under W.S. 31-18-701
through 31-18-707, be liable for a civil penalty of not
less than one hundred dollars ($100.00) and not to exceed
an amount equal to three (3) times the amount of the sales
or use tax due under the provisions of W.S. 39-15-101
through 39-16-311 39-15-502.
     35-12-105. Appointment and     duties   of   administrator;
staff; rules and regulations.
     (c) The director, administrator and the staff of the
division are authorized to the extent possible, at the
request   of  local   governments,   to  provide   technical
assistance to local governments in the preparation of
anticipated   impacts   related   to   a  proposed   project
consistent with W.S. 39-15-111(c) and (d) and 39-16-111(d)
and (e) and negotiation of agreements with applicants as
provided for in W.S. 35-12-107.
                        CHAPTER 15
                               10
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
                      SALES AND USE TAX
                          ARTICLE 1
                   STATE SALES AND USE TAX
    39-15-101.    Definitions.
    (a)   As used in this article:
          (vii) "Sale" means any transfer of title or
possession in this state for a consideration. Including
"Sale" includes a purchase by a person for storage, use or
consumption in this state and includes the fabrication of
tangible personal property when the materials are furnished
by the purchaser. but excluding "Sale" does not include an
exchange or transfer of tangible personal property upon
which the seller or lessor has directly or indirectly paid
sales or use tax incidental to:
          (xv) "Vendor" means any person engaged in the
business of selling at retail or wholesale tangible
personal property, admissions or services which are subject
to taxation under this article. "Vendor" includes a vehicle
dealer as defined by W.S. 31-16-101(a)(xviii), a remote
seller to the extent provided by W.S. 39-15-501 and a
marketplace facilitator to the extent provided by W.S.
39-15-502. A person is not in the business of selling if
selling tangible personal property, admissions or services
which are subject to taxation under this article 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, canvassers, salespersons,
representatives,   employees,   supervisors,  distributors,
delivery persons or any other persons performing services
in this state. "Vendor" also includes every person who
                                 11
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
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;
          (xxxix)   Telecommunications definitions:
                (U) "Telecommunications service" means the
electronic transmission, conveyance or routing of voice,
data, audio, video or any other information or signals to a
point,   or   between    or    among    points.    The   term
telecommunications service includes such transmission,
conveyance   or   routing   in    which   computer processing
applications are used to act on the form, code or protocol
of the content for purposes of transmission, conveyance or
routing without regard to whether such service is referred
to as voice over internet protocol services or is
classified by the Federal Communications Commission as
enhanced or value added.    Telecommunications service shall
not include:
                    (VII) Radio and television audio and
video programming services, regardless of the medium,
including the furnishing of transmission, conveyance and
routing of the services by the programming service
provider. Radio and television audio and video programming
services shall include but not be limited to cable service
as defined in 47 U.S.C. 522(6) and audio and video
                                12
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
programming services delivered by commercial mobile radio
service providers, as defined in 47 C.F.R. 20.3;
          (xlviii) "Purchase price" means the sales price
paid for property purchased for storage, use or consumption
in this state;
          (xlix) "Storage" means the keeping or retention
in this state of tangible personal property purchased from
a vendor for any purpose except for sale in the course of
business or subsequent use outside the state;
          (xlx) "Use" means the exercise of any right or
power over tangible personal property incident to ownership
or by any transaction where possession is given by lease or
contract.
    39-15-102.    Administration; confidentiality.
     (a) This article is known and may be cited as the
"Selective Sales Tax Act of 1937" "Sales and Use Tax Act".
     (g) The state preempts the field of imposing tax upon
sales and purchases of tangible personal property and
storage, use and consumption of tangible personal property
as provided by this article. No county, city, town or other
political subdivision may impose, levy or collect taxes
upon sales or storage, use or consumption of tangible
personal property except as provided in this section.
     (h) The use tax imposed under this chapter shall be
administered in the same manner as the sales tax imposed
under this chapter and shall be distributed in the same
manner as sales taxes collected under this chapter subject
to the specific requirements of this chapter.
                                13
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
    39-15-103.    Imposition.
    (a)   Taxable event.   The following shall apply:
          (i) Except as provided by W.S. 39-15-105, there
is levied an excise tax upon:
               (A) The sales price of every retail sale of
tangible personal property within the state and upon the
purchase price of persons making first use of taxable
services or storing, using or consuming taxable personal
property or specified digital products in this state;
               (K) The sales price paid for all services
and tangible personal property used in rendering services
to real or tangible personal property within an oil or gas
well site beginning with and including the setting and
cementing of production casing, or if production casing is
not set as in the case of an open hole completion, after
the completion of the underreaming or the attainment of
total depth of the oil or gas well and continuing with all
activities sequentially required for the production of any
oil or gas well regardless of the chronological occurrence
of the activity. All services required during the entire
productive life of the well, including recompletion, all
the way through abandonment shall be subject to this
subparagraph.   The provisions of W.S. 39-15-301 through
39-15-311 and W.S. 39-16-301 through 39-16-311 shall not
apply to this subparagraph;
    (b)   Basis of tax.    The following shall apply:
          (i) Except as provided by W.S. 39-15-105, there
is levied and shall be paid by the purchaser on all sales
                                 14
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
and purchases an excise tax upon all events as provided by
subsection (a) of this section;
          (ii) For purposes of W.S. 39-15-107(b)(i), the
sales price of motor vehicles, house trailers, trailer
coaches, trailers or semitrailers as defined by W.S.
31-1-101 shall be declared by the purchaser upon a copy of
the original invoice from the vendor or upon an affidavit
furnished by the department if not purchased from a vendor
and the tax collected shall be based upon the declaration
or invoice;
          (iii) Except for those vehicles specified under
W.S. 39-15-107(b)(viii), the tax imposed by this article
upon the sale of a motor vehicle, house trailer, trailer
coach, trailer or semitrailer purchased inside or outside
the state of Wyoming as a gift shall be collected from the
donee prior to the first registration based upon the fair
market value of the gift at the time of the gift;
    (c)   Taxpayer.   The following shall apply:
          (ii) Every person purchasing goods or services
taxed by this article and every person making first use of
taxable services or storing, using or consuming tangible
personal property or specified digital products from a
vendor who does not maintain a place of business in this
state is liable for the taxes and shall pay any tax owed to
the department unless the taxes have been paid to a vendor.
Specified digital products are only subject to the tax
imposed by this article as specified in subparagraph
(a)(i)(P)   of   this  section.   The   liability  is   not
extinguished until the tax has been paid to the state
except that a receipt given to the person by a registered
vendor in accordance with paragraph (i) of this subsection
                                15
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
is sufficient     to   relieve   the    purchaser   from   further
liability;
    39-15-104.    Taxation rate.
     (a) Except as provided by W.S. 39-15-105 there is
levied and shall be paid by the purchaser on all sales and
purchases an excise tax of three percent (3%) upon all
events as provided by W.S. 39-15-103(a).
     (b) Effective July 1, 1993, in addition to the sales
excise tax under subsection (a) of this section there is
imposed an additional sales excise tax of one percent (1%)
which shall be administered as if the sales tax rate under
subsection (a) of this section was increased from three
percent (3%) to four percent (4%). The revenue from these
increases shall be distributed in the same manner as other
sales excise tax revenue under those sections.
     (f)   The tax rate imposed upon a transaction sale or
purchase   subject to this chapter shall be sourced as
follows:
    39-15-105.    Exemptions.
     (a) The following sales, purchases or leases  are
exempt from the excise tax imposed by this article:
          (vi) For the purpose of exempting sales of
services and tangible personal property which are essential
human goods and services, the following are exempt:
              (F) Tangible personal property sold by any
person for delivery in this state is deemed sold for
storage, use or consumption herein and is subject to the
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tax imposed by this article unless the person selling the
property   has  received   from   the purchaser a  signed
certificate stating the property was purchased for resale
and showing his name and address;
          (vii) For the purpose of exempting sales of
services provided primarily to businesses, the following
are exempt:
               (B) A person regularly engaged in the
business of making loans or a supervised financial
institution, as defined in W.S. 40-14-140(a)(xix), that
forecloses a lien or repossesses a motor vehicle on which
it has filed a lien shall not be liable for payment of
sales or use tax, penalties or interest due under this
section or W.S. 39-16-108 for that vehicle.
    39-15-106.    Licenses; permits.
     (a) Every vendor shall obtain from the department a
sales tax license to conduct business in the state. The
license shall be granted only upon application stating the
name and address of the applicant, the name and address of
all agents operating in the state, the character of the
business in which the applicant proposes to engage, the
location of the proposed business and all places of
business together with other information as the department
may require. Effective July 1, 1997, a license fee of sixty
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
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dollars ($60.00) for     reinstatement of any forfeited
license. The department shall send any vendor who reports
no gross sales for three (3) consecutive years a form
prescribed by the department to show cause why the vendor's
license should not be revoked.    The vendor shall complete
and file the report with the department within thirty (30)
days of receipt of the form. If the department finds just
cause for the vendor to retain the license, no further
action shall be taken. If the department finds just cause
to revoke the license, the vendor shall be notified of the
revocation. Any vendor whose license is revoked under this
subsection may appeal the decision to the state board of
equalization as provided in subsection (g) of this section.
    39-15-107.    Compliance; collection procedures.
     (a) Returns, reports    and     preservation   of   records.
The following shall apply:
          (i) Each vendor shall on or before the last day
of each month file a true return showing the preceding
month's gross sales and remit all taxes to the department.
The returns shall contain such information and be made in
the manner as the department by regulation prescribes. The
department may provide an option for the return to be
submitted and for any taxes to be remitted electronically.
The department may allow extensions for filing returns and
paying the taxes by regulation, but no extension may be for
more than ninety (90) days. If the total tax to be remitted
by a vendor during any month is less than one hundred fifty
dollars ($150.00), a quarterly or annual return as
authorized by the department, and remittance in lieu of the
monthly return may be made on or before the last day of the
month following the end of the quarter or year for which
the tax is collected. If the accounting methods regularly
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used by any vendor are such that reports of sales made
during a calendar month would impose unnecessary hardships,
the department after receiving a formal request filed by
the vendor may accept reports at intervals as would be more
convenient to the taxpayer. Any vendor shall report whether
the vendor sells nicotine products, as defined by W.S.
39-18-101(a)(xi), in this state to the department in the
form and manner required by the department. The department
may reject any report required under this paragraph of any
vendor who does not comply with the nicotine sales
reporting requirements. Every person purchasing goods or
services taxable by this article who does not pay the tax
owed to a vendor and every person storing, using or
consuming tangible personal property purchased from a
vendor who does not maintain a place of business in this
state is liable for the tax imposed by this article and
shall, on or before the last day of each month, file a
return showing the gross purchases made during the
preceding month and remit all taxes due to the department
as provided in this paragraph. The return shall contain
such information and be made in the manner as the
department shall prescribe by rule and regulation. The
department, by rule and regulation, may allow an extension
for filing a return and paying any tax due, but no
extension shall be granted for more than ninety (90) days;
          (vi) The If any vendor discontinues his business
or sells his stock of goods he shall file make a final
return   and  payment  within   thirty  (30)   days  after
discontinuing or selling his thereafter. His successor in
business shall withhold from the purchase price an amount
equal to any taxes, penalty or interest due until the time
the former owner produces a receipt from the department
showing that all amounts due have been paid or a
certificate that no taxes are due. If the successor fails
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to withhold from the purchase price    the   amount   due   the
successor is liable for same;
     (b) Payment.    Except as otherwise provided in this
chapter, there is levied and shall be paid by the purchaser
an excise tax at the rate applied under W.S. 39-15-104 upon
sales and purchases in Wyoming. The vendor shall collect
the tax and give the purchaser a receipt therefor
displaying the tax paid separately. The following shall
apply:
          (i) Except as provided by paragraph (viii) of
this subsection, no vendor shall collect taxes imposed by
this article upon the sale of motor vehicles, house
trailers, trailer coaches, trailers or semitrailers. 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 applicant. The county
treasurer may allow the taxes to be paid electronically
after the amount of sales tax 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 sales tax collected and noting any valid
exemption from sales tax. The county treasurer shall
collect and remit to the department the tax in effect in
the county of the owner's principal residence as indicated
on the owner's driver's license or other government issued
identification. The tax shall not be collected if the
vehicle was previously registered by the same nonresident
owner in another state;
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          (iv) A person regularly engaged in the business
of making loans or a supervised financial institution, as
defined in W.S. 40-14-140(a)(xix), that forecloses a lien
or repossesses a motor vehicle on which it has filed a
lien, or an insurance company that acquires ownership of a
motor vehicle pursuant to a damage settlement, shall not be
liable for payment of sales or use tax, penalties or
interest due under this section or W.S. 39-16-107 for that
vehicle;
          (xi) 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 (v)
of this subsection, 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. The credit is equal to one and ninety-five
hundredths percent (1.95%) of the amount of tax due,
provided that the total credit under this paragraph and
W.S. 39-16-107(b)(viii) 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.
39-15-111(b)(i);.
          (xii) The county treasurer may 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.
    39-15-108.    Enforcement.
    (b)   Interest.   The following shall apply:
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          (ii) If the sales or use tax on a vehicle,
including local option sales or use tax, under W.S.
39-15-101    through    39-15-211,   or    39-16-101   through
39-16-211, is not paid within sixty-five (65) days after
the date of the sale, or in the case of a motor vehicle
brought into this state, sixty-five (65) days after the
vehicle is brought into the state if the owner submits to
the   county    treasurer   an   affidavit   and   any   other
satisfactory proof as necessary to verify the date the
vehicle was brought into the state:
     (d)   Liens.   The following shall apply:
          (i) Any tax due under this article constitutes a
debt to the state from the persons who are parties to the
transaction, other than any vendor or other seller who is
prohibited or not authorized by law to collect any tax
under this article, and is a lien from the date the tax is
due on all the real and personal property of those persons.
The lien does not apply to purchasers who paid the tax to
the vendor. Notice of the lien shall be filed with the
county clerk of the county in which the persons who are
parties to the transaction reside or in which the vendor
conducts business. The tax lien does not shall have
preference over preexisting indebtedness but shall have
priority from and after the date of filing or recording.
all liens except any valid mortgage or other liens of
record filed or recorded prior to the date the tax became
due. The department shall cancel lien statements within
sixty (60) days after taxes due are paid or collected. No
other action by the department is required to perfect a
lien under this paragraph regardless of the type of
property involved;
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        ENROLLED ACT NO. 18, SENATE
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     39-15-109.   Taxpayer remedies.
     (d)   Credits.   The following shall apply:
          (v) The department shall allow a credit for
sales tax legally imposed and paid to another state on a
purchase equal to but not exceeding the liability for use
tax under this article on that purchase. The department may
require that any claim for a credit be substantiated in
writing showing the sales tax paid.
     39-15-110.   Statute of limitations.
     (c) Every vendor and person storing, using  or
consuming tangible personal property in this state shall
preserve within this state for three (3) years suitable
records and books as may be necessary to determine the
amount of tax for which the vendor or person is liable
under the provisions of this article, together with
invoices and books showing all merchandise purchased. All
records, books and invoices shall be available for
examination by the department during regular business hours
except as arranged by mutual consent.
     39-15-111.   Distribution.
     (b) Revenues earned under W.S. 39-15-104 during each
fiscal year shall be recognized as revenue during that
fiscal year for accounting purposes. Except as otherwise
provided in subsection (p) of this section, for all revenue
collected by the department under W.S. 39-15-104 the
department shall:
           (iii) From the remaining share, until June 30,
2004,   deduct an amount equivalent to one-half percent
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(0.5%) and thereafter deduct an amount equivalent to one
percent (1%) of the tax collected under W.S. 39-15-104.
From this amount, the department shall distribute until
June 30, 2004, twenty thousand dollars ($20,000.00) and
thereafter forty thousand dollars ($40,000.00) of sales tax
and ten thousand dollars ($10,000.00) of use tax annually
to each county in equal monthly installments and then
distribute the remainder to each county in the proportion
that the total population of the county bears to the total
population of the state. The balance shall then be paid
monthly to the treasurers of the counties, cities and towns
for payment into their respective general funds. The
percentage of the balance that will be distributed to each
county and its cities and towns will be determined by
computing the percentage that net sales taxes collected
attributable to vendors in each county including its cities
and towns bear to total net sales taxes collected of
vendors in all counties including their cities and towns.
Subject to subsection (h) of this section, this percentage
of the balance shall be distributed within each county as
follows:
     (c) If any person commences after the effective date
of this act to construct an industrial facility, as that
term is defined in W.S. 35-12-102, under a permit issued
pursuant to W.S. 35-12-106, or if the federal or state
government commences to construct any project within this
state with an estimated construction cost as specified in
the definition of industrial facility in W.S. 35-12-102 the
department of revenue shall thereafter pay to the county
treasurer and the county treasurer will distribute to the
county, cities and towns of that county in which the
industrial   facility  or   project   is  located,   impact
assistance payments from the       monies available under
paragraph (b)(i) of this section. Each payment to the
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county treasurer shall be equal to an amount determined by
the industrial siting council under this subsection and
shall continue during the period of construction except
that in the case of an industrial facility or a federal or
state government project which is expected to continue in
phases for an indefinite period of time, the department of
revenue shall discontinue payments under this section when
construction of any phase has ceased or been substantially
completed for twelve (12) consecutive months. The person
constructing the industrial facility and the counties
affected by the construction of the industrial facility
shall provide evidence at the public hearing held pursuant
to W.S. 35-12-110(f)(i) of the mitigated and unmitigated
impacts that the construction will have on the counties,
cities and towns determined by the industrial siting
council to be affected by the construction of the
industrial facility. The industrial siting council shall
review the evidence of the impacts and determine, applying
a preponderance of evidence standard, the dollar amount of
the unmitigated impacts. The council shall state, in the
order issued under W.S. 35-12-113(a), the total dollar
amount of the impact assistance payment and include
specific findings of fact detailing the basis for the total
dollar amount determination and if requested by the
affected county, city or town, its justification for
rejecting, in whole or in part, an application for an
impact assistance payment. The impact assistance payment
shall be distributed by the department of revenue in an
amount and on a schedule determined by the council, based
on   evidence   presented   at   the  hearing.   Under   no
circumstances shall the total dollar amount of the impact
assistance payment exceed the maximum allowable percentage
specified in this subsection of the total estimated
material costs of the facility, as those costs are
determined by the council. The maximum allowable percentage
                              25
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       ENROLLED ACT NO. 18, SENATE
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shall be two and twenty-five hundredths percent (2.25%) for
facilities with total estimated materials costs of three
hundred fifty million dollars ($350,000,000.00) or less
except as otherwise provided in this subsection, two
percent (2%) for facilities with total estimated materials
costs in excess of three hundred fifty million dollars
($350,000,000.00) but less than eight hundred fifty million
dollars ($850,000,000.00) and one and one-half percent
(1.50%) for facilities with total estimated materials costs
of eight hundred fifty million dollars ($850,000,000.00) or
more. For facilities with total estimated materials costs
of three hundred fifty million dollars ($350,000,000.00) or
less, the council may increase the maximum allowable
percentage to not more than two and seventy-six hundredths
percent (2.76%) if the council includes in the specific
findings required under this subsection that the maximum
allowable percentage of two and twenty-five hundredths
percent (2.25%) is insufficient to mitigate the identified
impacts. The council shall submit a report to the joint
appropriations committee and the joint minerals, business
and economic development interim committee not later than
ten (10) business days after increasing the maximum
allowable percentage as specified in this subsection,
including data to support the increase. The impact
assistance payments shall be distributed to the county
treasurer and the county treasurer will distribute to the
county and to the cities and towns therein based on a ratio
established by the industrial siting council during a
public    hearing    held     in     accordance    with   W.S.
35-12-110(f)(i). In determining the distribution ratio, the
industrial siting council may consider the extent and
location of the unmitigated impacts, the populations of the
affected   counties,   cities    and   towns,   including  any
disproportionate impacts on smaller communities, and any
other equitable factor. The industrial siting council shall
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       ENROLLED ACT NO. 18, SENATE
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                    2026 BUDGET SESSION
review the distribution ratio for construction projects on
a regular basis and make appropriate adjustments. A
governing body which is primarily affected by the facility,
or any person issued a permit pursuant to W.S. 35-12-106,
may petition the industrial siting council for review and
adjustment of the distribution ratio or the amount of the
impact assistance payment upon a showing of good cause. The
impact assistance payment shall be in addition to all other
distributions under this section, but no impact assistance
payment shall be made for any period in which the county or
counties are not imposing at least a one percent (1%) tax
authorized by W.S. 39-15-204(a)(i) and 39-16-204(a)(i) or
at least a total of a two percent (2%) sales tax authorized
under W.S. 39-15-204(a)(i), (iii) and (vi). and at least a
total of a two percent (2%) use tax authorized under W.S.
39-16-204(a)(i), (ii) and (v). For purposes of this
subsection, the industrial facility or federal or state
government project will be deemed to be located in the
county in which a majority of the construction costs will
be expended, provided that upon a request from the county
commissioners of any adjoining county to the industrial
siting council, the council may determine that the social
and economic impacts from construction of the industrial
facility or federal or state government project upon the
adjoining county are significant and establish the ratio of
impacts between the counties and certify that ratio to the
department of revenue who will thereafter distribute the
impact assistance payment to the counties pursuant to that
ratio. Each county, city and town that receives a
distribution under this subsection shall provide an annual
report to the industrial siting council describing how the
impact assistance payment was expended. The report shall
first be submitted not later than one (1) year after the
impact assistance payment is approved and annually each
year thereafter for the duration in which distributions are
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       ENROLLED ACT NO. 18, SENATE
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made and until all distributions are expended. The
industrial siting council shall adopt rules as necessary to
implement this subsection.
     (s) Taxes     collected    under    subsections  W.S.
39-15-107(a)(i) and (ii) shall be remitted in full by the
county treasurer to the department monthly or as required
by the department together with reports as required by the
department. County treasurers shall be reimbursed monthly
in an amount equal to five percent (5%) of the amount of
use tax remitted to the department in the preceding month
for deposit into the county general fund.
                          ARTICLE 2
                   LOCAL SALES AND USE TAX
    39-15-202.    Administration.
     (a) The state preempts the field of imposing tax upon
retail sales of tangible personal property, admissions and
services and purchases for storage, use or consumption in
this state as provided by this article and no county, city,
town or other political subdivision may impose, levy or
collect taxes upon retail sales, admissions and services or
purchases for storage, use or consumption in this state
except as provided in this article. Any tax imposed under
this article on retail sales of tangible personal property,
admissions and services shall also impose an excise tax at
the same rate on purchases for storage, use or consumption
in this state as provided in this article.
    39-15-203.    Imposition.
    (a)   Taxable event.   The following shall apply:
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          (i) The following provisions apply to imposition
of   the    general  purpose   excise   tax   under   W.S.
39-15-204(a)(i):
               (E) If the proposition is approved by the
qualified electors or under subparagraph (F) of this
paragraph, the board of county commissioners shall by
ordinance impose an excise tax upon retail sales of
tangible personal property, admissions and services. The
board of county commissioners or the city or town council
shall adopt an ordinance for the tax authorized by W.S.
39-15-204(a)(i). The ordinance shall include the following:
                    (III) A provision that any amendments
made to article 1 or to chapter 16 not in conflict with
article 1 of this chapter or to chapter 16 shall
automatically become a part of the sales tax ordinances of
the county, city or town;
          (ii) The      following     provisions    apply     to
imposition   of   the    lodging    excise   tax   under    W.S.
39-15-204(a)(ii):
               (F) If the proposition is approved by the
qualified electors the board of county commissioners, city
council or town council, as appropriate, shall by ordinance
impose an excise tax upon the sales price for lodging
services. Following approval of a proposition to impose the
tax, the county, city or town shall within thirty (30) days
following certification    of the   election   results  and
annually thereafter each year the tax is in effect, notify
the department of revenue of the ordinance or resolution
imposing the lodging tax and shall submit a list to the
department of all persons selling lodging services within
their   respective  jurisdiction.  The   board   of  county
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commissioners or the city or town council shall adopt an
ordinance for the tax authorized by this paragraph. The
ordinance shall include the following:
                    (III) A provision that any amendments
made to article 1 or to chapter 16 not in conflict with
article 1 of this chapter or to chapter 16 shall
automatically become a part of the sales tax ordinances of
the county, city or town;
          (v) The following provisions apply to imposition
of the excise tax under W.S. 39-15-204(a)(vi) the purpose
of which is economic development:
               (E) If the proposition is approved by the
qualified electors, the board of county commissioners shall
by ordinance impose an excise tax upon retail sales of
tangible personal property, admissions and services. The
board of county commissioners or the city or town council
shall adopt an ordinance for the tax authorized by W.S.
39-15-204(a)(vi).   The   ordinance   shall   include   the
following:
                    (III) A provision that any amendments
made to article 1 or to chapter 16 not in conflict with
article 1 of this chapter or to chapter 16 shall
automatically become a part of the sales tax ordinances of
the county, city or town;
          (vi) The    following    provisions   apply       to
imposition    of   the    municipal    tax    under       W.S.
39-15-204(a)(vii):
               (G) If the proposition is approved by the
qualified electors, the city or town council shall adopt an
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ordinance for the tax authorized by W.S. 39-15-204(a)(vii)
consistent with the approved proposition. The ordinance
shall include the following:
                   (III) A provision that any amendments
made to article 1 of this chapter or to chapter 16 of this
title that are not in conflict with article 1 of this
chapter or to chapter 16 of this title shall automatically
become a part of the sales tax ordinances of the city or
town;
    39-15-306.    Licenses; permits; bonding.
    (b)   Bonding.   The following shall apply:
          (v) Whenever a nonresident general or prime
contractor or nonresident subcontractor furnishes a surety
bond for the faithful performance of his contract or
subcontract there is imposed an additional obligation upon
the surety company to the state of Wyoming and the
department as its agent that the nonresident contractor
shall pay all sales taxes which become due in the
performance of the contract. In the case of a nonresident
general or prime contractor this additional obligation
includes liability to pay the department all sales taxes
which have not been paid to a licensed vendor or the
department by the nonresident contractor. The nonresident
general or prime contractor or his surety company is
authorized to recover from the nonresident subcontractor
the amount of sales taxes accruing with respect to
purchases made by the nonresident subcontractor which were
paid to the department by the nonresident contractor or the
surety company, or an amount equal to the sales taxes so
paid by the nonresident contractor may be withheld from
payments made under the contract. The liability of the
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surety company under this section is limited to three
percent   (3%),  plus   the   increased rate   under  W.S.
39-16-104(b) 39-15-104(b) if the tax under that section is
in effect, of the contract price;
    39-15-402.    Definitions.
    (a)   As used in this article:
          (vii) "Sales tax," "use tax" or "sales and use
tax" means the tax levied under W.S. 39-15-101 through
39-15-311;
    39-15-501.    Sales from remote sellers.
     (a) Notwithstanding any other provision of law, any
seller  of tangible personal property, admissions or
services which are subject to taxation under this chapter
15 or 16 of this title who does not have a physical
presence in this state shall remit sales tax and follow all
applicable procedures and requirements of this chapter as
if the seller had a physical presence in this state once
the seller meets the following requirements for the current
calendar year or the immediately preceding calendar year:
    39-15-502.    Marketplace facilitators.
     (a) A marketplace facilitator shall be considered the
vendor for each sale that the facilitator facilitates on
its marketplace for a marketplace seller. Each marketplace
facilitator shall:
          (i) Be responsible for all obligations imposed
under chapters 15 and 16 of this title this chapter;
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    (g)   As used in this section:
          (i) "Marketplace" means any method through which
a marketplace seller may sell or offer for sale tangible
personal property, admissions or services which are subject
to taxation under chapter 15 or 16 of this title this
chapter for delivery into this state regardless of whether
the marketplace seller has a physical presence in this
state;
          (ii) "Marketplace facilitator" means any person
that facilitates a sale for a marketplace seller through a
marketplace by:
               (A) Offering for sale by a marketplace
seller,   by   any   means, tangible   personal  property,
admissions or services which are subject to taxation under
chapter 15 or 16 of this title this chapter for delivery
into this state; and
          (iii) "Marketplace seller" means a vendor who
sells or offers for sale tangible personal property,
admissions or services which are subject to taxation under
chapter 15 or 16 of this title this chapter for delivery
into this state through a marketplace that is owned,
operated or controlled by a marketplace facilitator.
    39-17-209.    Taxpayer remedies.
    (c)   Refunds.   The following shall apply:
          (v) The license tax under W.S. 39-17-204(a)(i)
is subject to refund on the following:
                                33
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
               (C) Diesel fuel sold by a distributor,
importer, supplier or dealer and used as heating fuel or to
a person engaged in logging operations, mining operations,
manufacturing, processing, drilling, exploration or well
servicing, highway or other construction or railroad
operations when the fuel is consumed directly in logging
operations, mining operations, manufacturing, processing,
drilling, exploration or well servicing, highway or other
construction or railroad operations, or other nonhighway
operations or uses is subject to a refund. The record of
purchases under this paragraph shall be submitted quarterly
on a form provided by or in a format required by the
department, along with receipts detailing the gallons
purchased and license taxes paid. The refund form and
receipts shall be invalid if not submitted to the
department within one (1) year following date of purchase.
The department shall not deduct the state sales and use tax
imposed by the provisions of W.S. 39-15-101 through
39-16-311 39-15-502 from the refund to any person who
possesses a valid sales or use tax license under W.S.
39-15-106, or 39-16-106, or if the person is exempt from
paying sales or use taxes under W.S. 39-15-105. or
39-16-105. A copy of the most recent sales or use tax
report or proof that the person is exempt from sales or use
taxes shall accompany the claim for refund;
    39-17-309.    Taxpayer remedies.
    (c)   Refunds. The following shall apply:
          (vi) The license tax under W.S. 39-17-304(a)(i)
is subject to refund as follows:
              (C) Liquefied natural gas, renewable diesel
or compressed natural gas converted to liquefied natural
                                34
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
gas at the point of delivery sold by a distributor,
importer, supplier or dealer and used as heating fuel or to
a person engaged in logging operations, mining operations,
manufacturing, processing, drilling, exploration or well
servicing, highway or other construction or railroad
operations when the alternative fuel is consumed directly
in logging operations, mining operations, manufacturing,
processing,   drilling,  exploration   or   well servicing,
highway or other construction or railroad operations, or
other nonhighway operations or uses is subject to a refund.
The record of purchases under this paragraph shall be
submitted quarterly on a form provided by or in a format
required by the department, along with receipts detailing
the gallons, gasoline gallon equivalent or diesel gallon
equivalent purchased and license taxes paid. The refund
form and receipts shall be invalid if not submitted to the
department within one (1) year following date of purchase.
The department shall not deduct the state sales and use tax
imposed by the provisions of W.S. 39-15-101 through
39-16-211 39-15-502 from the refund to any person who
possesses a valid sales or use tax license under W.S.
39-15-106, or 39-16-106, or if the person is exempt from
paying sales or use taxes under W.S. 39-15-105. or
39-16-105. A copy of the most recent sales or use tax
report or proof that the person is exempt from sales or use
taxes shall accompany the claim for refund.
    39-18-105.    Exemptions.
     (b) The sales and use tax exemptions specified in
W.S. 39-15-105 and 39-16-105 are not applicable to this
article.
    Section 2.    W.S. 31-2-113(a)(iv) is amended to read:
                                35
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
    31-2-113.     Electronic lien and title system.
     (a) As used in this section "electronic lien and
title system" means a statewide electronic lien and title
system implemented by the department to process through
electronic means:
          (iv) Payment of sales or      use   tax   pursuant   to
W.S. 39-15-107(b). or 39-16-107(b).
     Section 3. W.S. 39-15-402(a)(x) and 39-16-101 through
39-16-311 are repealed.
     Section 4. Nothing in this act shall be deemed to
affect any use tax imposed under W.S. 39-16-201 through
39-16-211 prior to July 1, 2026 and the tax shall continue
to be administered in the same manner as the sales tax
under W.S. 39-15-201 through 39-15-211.
                                 36
ORIGINAL SENATE
FILE NO. SF0079
       ENROLLED ACT NO. 18, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
    Section 5.
     (a) Except as otherwise provided in subsection (b) of
this section, this act is effective July 1, 2026.
    (b)   Section 2 of this act is effective July 1, 2027.
                             (END)
Speaker of the House  President of the Senate
                           Governor
                  TIME APPROVED: _________
                  DATE APPROVED: _________
I hereby certify that this act originated in the Senate.
Chief Clerk
                                 37

AN ACT relating to sales and use tax; revising the sales tax chapter to include the administration of the use tax; repealing duplicative provisions; making conforming amendments; specifying applicability; and providing for effective dates.

Sponsors

Revenue sponsors SF 79 alone.

Revenue

· Sponsor

Committees

SF 79 went before 1 committee: Revenue.

Revenue
Revenue
Referred to · Feb 9, 2026

History

SF 79 has taken 20 actions since Feb 6, 2026, the latest on Feb 27, 2026.

ChamberAction
Feb 27, 2026
—
Governor Signed SEA No. 0018
Feb 27, 2026
—
Assigned Chapter Number 19
Feb 26, 2026
House
3rd Reading:Passed 60-0-2-0-0
Feb 26, 2026
—
Assigned Number SEA No. 0018
Feb 26, 2026
Senate
President Signed SEA No. 0018

Votes

SF 79 went to 5 roll calls across both chambers, the latest on Feb 26, 2026 at 60–0.

ChamberQuestion
Yea
Nay
Feb 26, 2026
House
3rd Reading:Passed 60-0-2-0-0
60
0
Feb 24, 2026
House
H03 - Revenue:Recommend Do Pass 9-0-0-0-0
9
0
Feb 18, 2026
Senate
3rd Reading:Passed 30-0-1-0-0
30
0
Feb 11, 2026
Senate
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
5
0
Feb 9, 2026
Senate
Introduced and Referred to S03 - Revenue 31-0-0-0-0
31
0

Source: wyoleg.gov · legiscan.com