# Wyoming SF 79: 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. Wyoming SF 79, 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., is a 2026 Budget Session Senate bill sponsored by null Revenue; status signed, last action 2026-02-27 (Assigned Chapter Number 19); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/WY-SF79-2026 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Wyoming SF 79 - State: Wyoming - Session: 2026 Budget Session - Title: 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. - Status: signed - Chamber: Senate - Introduced: 2026-02-06 - Last action: 2026-02-27, Assigned Chapter Number 19 - Sponsor: null Revenue - Cosponsors: 0 - Touches household money: yes - Roll calls: 5 (135 yes, 0 no in all) - Economic provisions PRIA read: 10 ## Summary No summary available. ## Bill overview: provisions PRIA read - Buyers get credit for out-of-state tax: benefit, medium. 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: benefit, medium. 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. - Viewers get a programming tax exclusion: benefit, low. 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 oth… - Gifted vehicle recipients owe registration tax: cost, high. 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… - Buyers must report unpaid use tax: cost, medium. 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… - Property users must keep tax records: cost, low. 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… - Unpaid taxpayers face stronger debt collection: cost, low. 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… - Repeated ads bring sellers under tax rules: cost, low. 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: cost, low. 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… - Local tax limits include matching use taxes: mixed, low. 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 and cosponsors - Sponsor: null Revenue ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-26 | House | H 3rd Reading:Passed 60-0-2-0-0 | pass | 60 | 0 | | | 2026-02-24 | House | H03 - Revenue:Recommend Do Pass 9-0-0-0-0 | pass | 9 | 0 | | | 2026-02-18 | Senate | S 3rd Reading:Passed 30-0-1-0-0 | pass | 30 | 0 | | | 2026-02-11 | Senate | S03 - Revenue:Recommend Do Pass 5-0-0-0-0 | pass | 5 | 0 | | | 2026-02-09 | House | S Introduced and Referred to S03 - Revenue 31-0-0-0-0 | pass | 31 | 0 | | ## Actions (20) - 2026-02-27: Assigned Chapter Number 19 - 2026-02-27: Governor Signed SEA No. 0018 (Governor) - 2026-02-26: H Speaker Signed SEA No. 0018 (House) - 2026-02-26: S President Signed SEA No. 0018 (Senate) - 2026-02-26: Assigned Number SEA No. 0018 - 2026-02-26: H 3rd Reading:Passed 60-0-2-0-0 (House) - 2026-02-25: H 2nd Reading:Passed (House) - 2026-02-24: H COW:Passed (House) - 2026-02-24: H Placed on General File (House) - 2026-02-24: H03 - Revenue:Recommend Do Pass 9-0-0-0-0 (House) - 2026-02-19: H Introduced and Referred to H03 - Revenue (House) - 2026-02-18: H Received for Introduction (House) - 2026-02-18: S 3rd Reading:Passed 30-0-1-0-0 (Senate) - 2026-02-17: S 2nd Reading:Passed (Senate) - 2026-02-16: S COW:Passed (Senate) - 2026-02-11: S Placed on General File (Senate) - 2026-02-11: S03 - Revenue:Recommend Do Pass 5-0-0-0-0 (Senate) - 2026-02-09: S Introduced and Referred to S03 - Revenue 31-0-0-0-0 (Senate) - 2026-02-06: S Received for Introduction (Senate) - 2026-02-06: Bill Number Assigned ## Bill text - Enrolled: [PDF](https://wyoleg.gov/2026/Enroll/SF0079.pdf) - Introduced: [PDF](https://wyoleg.gov/2026/Introduced/SF0079.pdf) ## Related bills - HB 178: AN ACT relating to labor and employment; prohibiting public employers and specified organizations from automatic deductions of dues and uniform assessments as… (vetoed) - SF 101: AN ACT relating to the protection of constitutional rights; amending the Second Amendment Protection Act as specified; creating exceptions to the Second Amendm… (vetoed) - SF 81: AN ACT relating to K-12 public school finance; implementing the 2025 cost of education study as modified by the legislature; modifying the education resource b… (became law) - SF 1: AN ACT to make appropriations for the fiscal biennium commencing July 1, 2026 and ending June 30, 2028; providing definitions; providing for appropriations and… (signed) - SF 66: AN ACT relating to game and fish; authorizing persons with life threatening illnesses and persons who are vision-impaired to receive donated hunting licenses a… (signed) - SF 61: AN ACT relating to taxation and revenue; providing a sales tax and use tax exemption to the purchase or transfer of a motor vehicle to family members as specif… (signed) ## Sources - [Enrolled (PDF)](https://wyoleg.gov/2026/Enroll/SF0079.pdf) - [Introduced (PDF)](https://wyoleg.gov/2026/Introduced/SF0079.pdf) ## Related - [HB 178: AN ACT relating to labor and employment; prohibiting public employers and speci…](https://policyrisk.com/state-bill/WY-HB178-2026) - [SF 101: AN ACT relating to the protection of constitutional rights; amending the Second…](https://policyrisk.com/state-bill/WY-SF101-2026) - [SF 81: AN ACT relating to K-12 public school finance; implementing the 2025 cost of ed…](https://policyrisk.com/state-bill/WY-SF81-2026) - [SF 1: AN ACT to make appropriations for the fiscal biennium commencing July 1, 2026 a…](https://policyrisk.com/state-bill/WY-SF1-2026) - [SF 66: AN ACT relating to game and fish; authorizing persons with life threatening ill…](https://policyrisk.com/state-bill/WY-SF66-2026) - [SF 61: AN ACT relating to taxation and revenue; providing a sales tax and use tax exem…](https://policyrisk.com/state-bill/WY-SF61-2026) - [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-SF79-2026 (as of 2026-11-01).