All Roll Calls
Yes: 103 • No: 2
WyomingHB 402025 General SessionHouseWALLET
AN ACT relating to sales and use tax; revising use tax provisions to conform to the corresponding sales tax provisions; clarifying a definition; clarifying the use tax exemption for machinery used in manufacturing; clarifying licensing and compliance provisions; revising refund provisions; repealing conflicting provisions; and providing for an effective date.
Sponsored By: null Revenue
Signed by Governor
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 2 benefits, 1 costs, 1 mixed.
Early payment tax credit for vendors
Beginning July 1, 2025, vendors who pay by the 15th of the month get a credit. It is 1.95% of the first $6,250 of tax due and 1% of any tax above that. The total credit cannot be more than $500 in a month. The credit only reduces the part of tax that goes to the state general fund.
Use tax break for manufacturing equipment
Beginning July 1, 2025 through December 31, 2027, buying or leasing machinery used directly and mostly to make goods in Wyoming is exempt from the state use tax. The machinery must be used directly and predominantly in manufacturing tangible personal property. The exemption ends after December 31, 2027. The law also removes older subsections tied to this exemption to match the new rules.
More sellers must register and collect tax
Beginning July 1, 2025, more sellers count as Wyoming vendors for sales and use tax. This includes businesses with Wyoming offices or agents, and those that regularly solicit here (three or more separate ads in any 12 months). One‑off or isolated sales are not covered. Vendors must register and collect the tax. New licenses cost $60 and reinstating a forfeited license costs $60. Remote sellers using streamlined systems are excepted from registration. Out‑of‑state sellers may register voluntarily; if they do, they must collect and send the tax.
Vehicle use tax at first Wyoming registration
Beginning July 1, 2025, the county treasurer collects the state use tax before your first Wyoming vehicle registration and sends it in. The tax is tied to the county of your principal residence shown on your ID, and your receipt lists the tax and any exemption. You can pay electronically. The treasurer may charge a processing fee up to their cost and no more than 3%. No tax is collected at registration if the same nonresident owner already registered the vehicle in another state.
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Sponsors & Cosponsors
Sponsor
null Revenue
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 2/20/2025
S 3rd Reading:Passed 30-1-0-0-0
Yes: 30 • No: 1
Senate vote • 2/18/2025
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
Yes: 5 • No: 0
House vote • 1/27/2025
H 3rd Reading:Passed 61-0-1-0-0
Yes: 61 • No: 0
House vote • 1/21/2025
H03 - Revenue:Recommend Do Pass 7-1-1-0-0
Yes: 7 • No: 1
Actions Timeline
Governor Signed HEA No. 0020
2/24/2025GovernorAssigned Chapter Number 13
2/24/2025S President Signed HEA No. 0020
2/21/2025SenateS 3rd Reading:Passed 30-1-0-0-0
2/20/2025SenateAssigned Number HEA No. 0020
2/20/2025H Speaker Signed HEA No. 0020
2/20/2025HouseS 2nd Reading:Passed
2/19/2025SenateS03 - Revenue:Recommend Do Pass 5-0-0-0-0
2/18/2025SenateS Placed on General File
2/18/2025SenateS COW:Passed
2/18/2025SenateS Introduced and Referred to S03 - Revenue
2/10/2025SenateH 3rd Reading:Passed 61-0-1-0-0
1/27/2025HouseS Received for Introduction
1/27/2025SenateH 2nd Reading:Passed
1/24/2025HouseH COW:Passed
1/23/2025HouseH03 - Revenue:Recommend Do Pass 7-1-1-0-0
1/21/2025HouseH Placed on General File
1/21/2025HouseH Introduced and Referred to H03 - Revenue
1/16/2025HouseH Received for Introduction
1/2/2025HouseBill Number Assigned
12/13/2024
Bill Text
Enrolled
Introduced
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