# Wyoming HB 40: 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. Wyoming HB 40, 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., is a 2025 General Session House bill sponsored by null Revenue; status signed, last action 2025-02-24 (Assigned Chapter Number 13); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/WY-HB40-2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Wyoming HB 40 - State: Wyoming - Session: 2025 General Session - Title: 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. - Status: signed - Chamber: House - Introduced: 2024-12-13 - Last action: 2025-02-24, Assigned Chapter Number 13 - Sponsor: null Revenue - Cosponsors: 0 - Touches household money: yes - Roll calls: 4 (103 yes, 2 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Businesses get a flat timely-payment credit: benefit, high. 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 m… - Occasional sellers avoid business tax classification: benefit, low. 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: benefit, low. 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: cost, low. 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 amoun… - Some out-of-state sellers lose registration option: cost, low. 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: mixed, low. 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 hi… ## Sponsors and cosponsors - Sponsor: null Revenue ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-20 | Senate | S 3rd Reading:Passed 30-1-0-0-0 | pass | 30 | 1 | | | 2025-02-18 | Senate | S03 - Revenue:Recommend Do Pass 5-0-0-0-0 | pass | 5 | 0 | | | 2025-01-27 | House | H 3rd Reading:Passed 61-0-1-0-0 | pass | 61 | 0 | | | 2025-01-21 | House | H03 - Revenue:Recommend Do Pass 7-1-1-0-0 | pass | 7 | 1 | | ## Actions (20) - 2025-02-24: Assigned Chapter Number 13 - 2025-02-24: Governor Signed HEA No. 0020 (Governor) - 2025-02-21: S President Signed HEA No. 0020 (Senate) - 2025-02-20: H Speaker Signed HEA No. 0020 (House) - 2025-02-20: Assigned Number HEA No. 0020 - 2025-02-20: S 3rd Reading:Passed 30-1-0-0-0 (Senate) - 2025-02-19: S 2nd Reading:Passed (Senate) - 2025-02-18: S COW:Passed (Senate) - 2025-02-18: S Placed on General File (Senate) - 2025-02-18: S03 - Revenue:Recommend Do Pass 5-0-0-0-0 (Senate) - 2025-02-10: S Introduced and Referred to S03 - Revenue (Senate) - 2025-01-27: S Received for Introduction (Senate) - 2025-01-27: H 3rd Reading:Passed 61-0-1-0-0 (House) - 2025-01-24: H 2nd Reading:Passed (House) - 2025-01-23: H COW:Passed (House) - 2025-01-21: H Placed on General File (House) - 2025-01-21: H03 - Revenue:Recommend Do Pass 7-1-1-0-0 (House) - 2025-01-16: H Introduced and Referred to H03 - Revenue (House) - 2025-01-02: H Received for Introduction (House) - 2024-12-13: Bill Number Assigned ## Bill text - Enrolled: [PDF](https://wyoleg.gov/2025/Enroll/HB0040.pdf) - Introduced: [PDF](https://wyoleg.gov/2025/Introduced/HB0040.pdf) ## Related bills - HB 62: AN ACT relating to crimes and offenses; amending the crimes of prostitution and solicitation of prostitution to include acts of sexual contact; providing defin… (signed) - SF 104: AN ACT relating to the probate code; amending maximum values for certain proceedings relating to the probate of estates; clarifying the effect of certain discl… (signed) - SF 95: AN ACT relating to banks, banking and finance; providing for the conversion of special purpose depository institutions into public trust companies; amending ca… (signed) - HB 279: AN ACT relating to property taxation; specifying that if multiple property tax exemptions apply to the same property the exemptions shall be applied in the man… (signed) - SF 10: AN ACT relating to children; authorizing parents and guardians to enter into binding settlements on behalf of their minor children as specified; specifying lim… (signed) - SF 91: AN ACT relating to crimes and offenses and state lands; creating a misdemeanor offense for injury to petroglyphs, pictographs and historic inscriptions; provid… (signed) ## Sources - [Enrolled (PDF)](https://wyoleg.gov/2025/Enroll/HB0040.pdf) - [Introduced (PDF)](https://wyoleg.gov/2025/Introduced/HB0040.pdf) ## Related - [HB 62: AN ACT relating to crimes and offenses; amending the crimes of prostitution and…](https://policyrisk.com/state-bill/WY-HB62-2025) - [SF 104: AN ACT relating to the probate code; amending maximum values for certain procee…](https://policyrisk.com/state-bill/WY-SF104-2025) - [SF 95: AN ACT relating to banks, banking and finance; providing for the conversion of…](https://policyrisk.com/state-bill/WY-SF95-2025) - [HB 279: AN ACT relating to property taxation; specifying that if multiple property tax…](https://policyrisk.com/state-bill/WY-HB279-2025) - [SF 10: AN ACT relating to children; authorizing parents and guardians to enter into bi…](https://policyrisk.com/state-bill/WY-SF10-2025) - [SF 91: AN ACT relating to crimes and offenses and state lands; creating a misdemeanor…](https://policyrisk.com/state-bill/WY-SF91-2025) - [Wyoming bills](https://policyrisk.com/states/wyoming/bills) - [Wyoming state hub](https://policyrisk.com/states/wyoming) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/WY-HB40-2025 (as of 2026-11-01).