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
10 provisions identified: 3 benefits, 6 costs, 1 mixed.
Gifted vehicle recipients owe registration tax
Beginning July 1, 2026, recipients of covered gifted vehicles must pay tax before the vehicle's first registration. Covered vehicles include motor vehicles, house trailers, trailer coaches, trailers, and semitrailers. Tax is based on fair market value when the gift was made, regardless of where the vehicle was bought. Vehicles excluded under W.S. 39-15-107(b)(viii) are not covered.
Buyers get credit for out-of-state tax
Beginning July 1, 2026, you get credit for sales tax legally imposed and paid to another state. It must cover the same purchase subject to Wyoming use tax. The credit equals the smaller of that sales tax payment or your Wyoming use tax due. The Department of Revenue may require written proof.
Some nonresident owners avoid vehicle tax
Beginning July 1, 2026, Wyoming does not collect this vehicle tax from qualifying nonresident owners. The same nonresident owner must have previously registered that vehicle in another state.
Buyers must report unpaid use tax
Beginning July 1, 2026, covered goods, services, and digital products used in Wyoming carry a 4% state use tax. Digital products are taxable only under the law's specified digital-product rule. Goods sold for Wyoming delivery count as purchases for use there. The resale exception requires a signed certificate stating the resale purpose and the buyer's name and address. If you did not pay the vendor, you must report the prior month's taxable purchases and pay by month's end. The Department of Revenue may allow up to 90 extra days.
Viewers get a programming tax exclusion
Beginning July 1, 2026, radio and television audio and video programming is excluded from taxable telecommunications services. The exclusion applies regardless of delivery method, including programming delivered by commercial mobile radio providers. It does not establish an exemption from every other tax rule.
Property users must keep tax records
Beginning July 1, 2026, people storing, using, or consuming tangible personal property in Wyoming must keep suitable tax records. Vendors also have this duty. Records, including purchase invoices, must stay in Wyoming for three years. They must be available for state review during regular business hours unless both sides agree otherwise.
Unpaid taxpayers face stronger debt collection
Beginning July 1, 2026, county treasurers may use collection agencies or lawsuits to recover taxes already owed. They may also collect interest, penalties, and collection costs. Sales and use tax liens take priority over other liens, except valid mortgages or liens recorded before tax was due. This priority rule does not apply to a purchaser who paid the tax to the vendor.
Repeated ads bring sellers under tax rules
Beginning July 1, 2026, repeated advertising to Wyoming buyers establishes vendor status under the tax law. The threshold is three or more separate advertising transmissions in any 12-month period. The advertising must seek retail sales of tangible personal property in a Wyoming consumer market.
Unified tax rules preserve existing debts
Beginning July 1, 2026, Wyoming administers use tax in the same manner as sales tax. Use tax distributions also follow sales tax procedures, subject to the chapter's specific distribution rules. Use tax imposed before July 1, 2026, remains owed and continues under the preserved administration rules. This transition does not add tax to those past purchases.
Local tax limits include matching use taxes
Beginning July 1, 2026, local governments can tax sales and property use only as state law allows. When an authorized local tax covers retail sales, admissions, or services, the matching use purchase carries the same rate. The law does not set one local rate for every community.
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
Assigned Chapter Number 19
2/27/2026Governor Signed SEA No. 0018
2/27/2026GovernorH Speaker Signed SEA No. 0018
2/26/2026HouseS President Signed SEA No. 0018
2/26/2026SenateAssigned Number SEA No. 0018
2/26/2026H 3rd Reading:Passed 60-0-2-0-0
2/26/2026HouseH 2nd Reading:Passed
2/25/2026HouseH COW:Passed
2/24/2026HouseH Placed on General File
2/24/2026HouseH03 - Revenue:Recommend Do Pass 9-0-0-0-0
2/24/2026HouseH Introduced and Referred to H03 - Revenue
2/19/2026HouseH Received for Introduction
2/18/2026HouseS 3rd Reading:Passed 30-0-1-0-0
2/18/2026SenateS 2nd Reading:Passed
2/17/2026SenateS COW:Passed
2/16/2026SenateS Placed on General File
2/11/2026SenateS03 - Revenue:Recommend Do Pass 5-0-0-0-0
2/11/2026SenateS Introduced and Referred to S03 - Revenue 31-0-0-0-0
2/9/2026SenateS Received for Introduction
2/6/2026SenateBill Number Assigned
2/6/2026
Bill Text
Enrolled
Introduced
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