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
6 provisions identified: 3 benefits, 2 costs, 1 mixed.
Businesses get a flat timely-payment credit
Beginning July 1, 2025, qualifying Wyoming vendors and direct payers get a credit worth 1.95% of use tax due. They must pay by the 15th day of the month the taxes are due. This replaces 1.95% on the first $6,250 and 1% on the rest. Combined use tax and sales tax credits remain limited to $500 per month.
Occasional sellers avoid business tax classification
Beginning July 1, 2025, people whose property sales are not habitual or regular are not treated as selling businesses. This clarifies their status under Wyoming's use tax rules. It does not make the sales themselves tax-free.
Manufacturers get a machinery tax break
Beginning July 1, 2025, qualifying machinery purchases and leases are exempt from Wyoming use tax through December 31, 2027. The machinery must be used directly and mostly to make physical goods in Wyoming. This lowers the tax cost of qualifying machinery for manufacturers.
Tax refund audits can delay decisions
Beginning July 1, 2025, the Department of Revenue generally has 90 days to approve or deny a refund request. That clock pauses when the department sends the request to the Department of Audit. The pause lasts while the audit is pending. This can delay a decision but does not change the refund amount.
Some out-of-state sellers lose registration option
Beginning July 1, 2025, the law removes voluntary use tax registration for out-of-state vendors not otherwise covered by Wyoming's rules. These sellers lose the statutory option to register and then collect and remit Wyoming use tax. This change does not itself change what households owe.
Vehicle tax follows the owner's home
Beginning July 1, 2025, county treasurers collect and remit use tax before a vehicle's first Wyoming registration. The tax uses the rate in the county where the owner mainly lives. The address on the owner's driver's license or other government-issued ID determines that county. The amount can be higher or lower depending on the county rate.
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
Assigned Chapter Number 13
2/24/2025Governor Signed HEA No. 0020
2/24/2025GovernorS President Signed HEA No. 0020
2/21/2025SenateH Speaker Signed HEA No. 0020
2/20/2025HouseAssigned Number HEA No. 0020
2/20/2025S 3rd Reading:Passed 30-1-0-0-0
2/20/2025SenateS 2nd Reading:Passed
2/19/2025SenateS COW:Passed
2/18/2025SenateS Placed on General File
2/18/2025SenateS03 - Revenue:Recommend Do Pass 5-0-0-0-0
2/18/2025SenateS Introduced and Referred to S03 - Revenue
2/10/2025SenateS Received for Introduction
1/27/2025SenateH 3rd Reading:Passed 61-0-1-0-0
1/27/2025HouseH 2nd Reading:Passed
1/24/2025HouseH COW:Passed
1/23/2025HouseH Placed on General File
1/21/2025HouseH03 - Revenue:Recommend Do Pass 7-1-1-0-0
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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