All Roll Calls
Yes: 135 • No: 0
WyomingSF 792026 Budget SessionSenateWALLET
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.
Sponsored By: null Revenue
Signed by Governor
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Bill Overview
Analyzed Economic Effects
8 provisions identified: 3 benefits, 1 costs, 4 mixed.
New rules for out-of-state delivery sellers
Starting July 1, 2026, a retailer outside Wyoming who drives into the state to deliver goods must give the Department of Revenue the required information upon entry. The department provides forms and rules. Knowingly breaking this rule brings a civil penalty of at least $100 and up to three times the tax due.
Vehicle tax proof and easier options
Beginning July 1, 2026, county clerks hold your vehicle title until you show a sales or use tax payment receipt or a valid exemption. If the department finds you control a vehicle that must be registered, you have 30 days from the written notice to register and pay any tax due. You may get one temporary registration permit per year, good for up to 90 days, if you meet the sales or use tax rules. A surviving joint owner may transfer the vehicle without first getting a new title, but any tax that applies must be paid. Starting July 1, 2027, the statewide electronic lien and title system also takes sales and use tax payments.
Local tax powers, payments and penalties
Beginning July 1, 2026, county treasurers receive each month an amount equal to 5% of the prior month’s use tax remitted to the state, paid into the county general fund. Each district may also choose to levy an optional local sales and use tax under state law. If a county, city, or town misses audit reports, the state withholds monthly sales, use, and lodging tax disbursements after October 15 until it complies or shows good cause. The state holds the money until the locality fixes the issue.
No vehicle tax due until title
Beginning July 1, 2026, lenders that repossess a vehicle and insurers that get a vehicle in a damage settlement do not owe sales or use tax or penalties until they obtain title from the county clerk. Tax applies only after the title is issued to them.
Telecom special fees not taxed
Starting July 1, 2026, special fees that local exchange carriers or radio providers bill and collect are not treated as their revenue. These fees are not subject to sales or use tax under the listed laws. Providers report and pay tax without including these pass‑through fees.
Use tax now follows sales tax
Beginning July 1, 2026, the use tax is run the same way as the sales tax. The Department of Revenue uses one set of rules for collection, filing, and distribution. The law also repeals the old use tax chapter. Taxpayers and vendors follow the updated Sales and Use Tax Act.
Small tax lien cases in circuit court
Starting July 1, 2026, tax lien foreclosure and enforcement cases of $50,000 or less go to the circuit court. The $50,000 limit does not include court costs. This sets where smaller cases are filed and heard.
Wind/solar referral tax rules and help
Starting July 1, 2026, state staff may, when asked, help local governments prepare project impact reports and negotiate agreements. Also starting July 1, 2026, if a county refers a wind or solar project to the Industrial Siting Council and the project is not an industrial facility, the usual sales and use tax distribution rules in W.S. 39-15-111 and 39-16-111 do not apply to that referral. This exclusion applies when the county found potentially significant environmental, social, or economic issues.
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Sponsors & Cosponsors
Sponsor
null Revenue
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 2/26/2026
H 3rd Reading:Passed 60-0-2-0-0
Yes: 60 • No: 0
House vote • 2/24/2026
H03 - Revenue:Recommend Do Pass 9-0-0-0-0
Yes: 9 • No: 0
Senate vote • 2/18/2026
S 3rd Reading:Passed 30-0-1-0-0
Yes: 30 • No: 0
Senate vote • 2/11/2026
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
Yes: 5 • No: 0
House vote • 2/9/2026
S Introduced and Referred to S03 - Revenue 31-0-0-0-0
Yes: 31 • No: 0
Actions Timeline
Governor Signed SEA No. 0018
2/27/2026GovernorAssigned Chapter Number 19
2/27/2026H 3rd Reading:Passed 60-0-2-0-0
2/26/2026HouseAssigned Number SEA No. 0018
2/26/2026S President Signed SEA No. 0018
2/26/2026SenateH Speaker Signed SEA No. 0018
2/26/2026HouseH 2nd Reading:Passed
2/25/2026HouseH03 - Revenue:Recommend Do Pass 9-0-0-0-0
2/24/2026HouseH Placed on General File
2/24/2026HouseH COW:Passed
2/24/2026HouseH Introduced and Referred to H03 - Revenue
2/19/2026HouseS 3rd Reading:Passed 30-0-1-0-0
2/18/2026SenateH Received for Introduction
2/18/2026HouseS 2nd Reading:Passed
2/17/2026SenateS COW:Passed
2/16/2026SenateS03 - Revenue:Recommend Do Pass 5-0-0-0-0
2/11/2026SenateS Placed on General File
2/11/2026SenateS Introduced and Referred to S03 - Revenue 31-0-0-0-0
2/9/2026SenateBill Number Assigned
2/6/2026S Received for Introduction
2/6/2026Senate
Bill Text
Enrolled
Introduced
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