SF 80

ORIGINAL SENATE
FILE NO. SF0080
       ENROLLED ACT NO. 19, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
AN ACT relating to sales and use taxes; removing the
requirement for specified notices related to sales and use
taxes to be sent by mail; authorizing electronic notices;
making   conforming  amendments;  and   providing  for  an
effective date.
Be It Enacted by the Legislature of the State of Wyoming:
     Section 1. W.S. 39-15-102(d), 39-15-107(a)(iv) and
(b)(ix), 39-15-108(c)(xii) and (xvi) and 39-16-108(c)(vi)
and (xviii) are amended to read:
    39-15-102.    Administration; confidentiality.
     (d) Notices required to be mailed Written notice by
the department under this article if mailed to the address
shown on the records of the department, using contact
information provided by the taxpayer, shall be sufficient
for the purposes of this article. Written notice may be
provided electronically by the department if the contact
information provided by the taxpayer includes an electronic
communication option.
    39-15-107.    Compliance; collection procedures.
     (a) Returns, reports    and   preservation   of   records.
The following shall apply:
          (iv) If a vendor fails to file a return as
required by this article, the department shall give written
notice by mail to the vendor to file a return on or before
the last day of the month following the notice of
delinquency. If a vendor then fails to file a return the
department shall make a return from the best information
available which will be prima facie correct and the tax due
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ORIGINAL SENATE
FILE NO. SF0080
       ENROLLED ACT NO. 19, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
therein is a deficiency and subject  to   penalties   and
interest as provided by this article;
    (b)   Payment.     The following shall apply:
          (ix) When the department has reason to believe
the collection of any tax, penalty or interest will be
jeopardized by delay it shall immediately levy a jeopardy
assessment and the amount assessed shall be immediately due
and payable. Notice of the assessment shall be given to the
vendor personally or by mail written notice. If the
jeopardy assessment is not paid within ten (10) days after
the service of notice upon the vendor, the deficiency
penalty and interest provided in W.S. 39-15-108(c)(ii)
shall attach to the amount of the jeopardy assessment;
    39-15-108.    Enforcement.
    (c)   Penalties.     The following shall apply:
          (xii) If a vendor fails to file a return as
required by this article, the department shall give written
notice by mail to the vendor to file a return on or before
the last day of the month following the notice of
delinquency. If a vendor then fails to file a return the
department shall make a return from the best information
available which will be prima facie correct and the tax due
therein is a deficiency and subject to penalties and
interest as provided by this article;
          (xvi) Notwithstanding W.S. 39-15-102(e), if any
vendor or taxpayer is one hundred fifty (150) days or more
delinquent on taxes due under this article, has not entered
into a formal payment arrangement with the department and
after thirty (30) days written notice, provided by first
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ORIGINAL SENATE
FILE NO. SF0080
       ENROLLED ACT NO. 19, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
class mail, the department shall post monthly the name of
the vendor or taxpayer, the sales and use tax license
number, physical address and the unpaid balance owed by the
vendor or taxpayer on the website of the department
indicating that the vendor or taxpayer has not paid the tax
due under this article.
    39-16-108.    Enforcement.
    (c)   Penalties.   The following shall apply:
          (vi) The department shall promptly give written
notice of all taxes, penalty and interest due under this
section by personal service or mail to the address contact
information as shown in the department records;
          (xviii) Notwithstanding W.S. 39-16-102(c), if
any vendor or taxpayer is one hundred fifty (150) days or
more delinquent on taxes due under this article, has not
entered into a formal payment arrangement with the
department and after thirty (30) days written notice,
provided by first class mail, the department shall post
monthly the name of the vendor or taxpayer, the sales and
use tax license number, physical address and the unpaid
balance owed by the vendor or taxpayer on the website of
the department indicating that the vendor or taxpayer has
not paid the tax due under this article.
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ORIGINAL SENATE
FILE NO. SF0080
       ENROLLED ACT NO. 19, SENATE
       SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
                    2026 BUDGET SESSION
    Section 2.    This act is effective July 1, 2026.
                             (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
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