Title 39 — Title 39 — Taxation And Revenue
23 chapters · 460 sections in this title.
W.S. § 39-15-101 (a) Definitions
38.0K chars
(a) Definitions. As used in this article: (i) "Lodging service" means the provision of sleeping accommodations to transient guests and shall include the providing of sites for the placement of tents, campers, trailers, mobile homes or other mobile sleeping accommodations for tran…
W.S. § 39-15-102 Administration; confidentiality
3.5K chars
Administration; confidentiality. (a) This article is known and may be cited as the "Sales and Use Tax Act". (b) The administration of this article is vested in the department of revenue. (c) The department may provide for the issuance, affixing and payment of revenue stamps or th…
W.S. § 39-15-103 (a) Imposition
7.5K chars
(a) Imposition. Taxable event. The following shall apply: (i) Except as provided by W.S. 39-15-105, there is levied an excise tax upon: (A) The sales price of every retail sale of tangible personal property within the state and upon the purchase price of persons making first use …
W.S. § 39-15-104 From this amount, the department shall distribute forty thousand dollars ($40,000.00) of sales tax and ten thousand dollars ($10,000.00) of use tax annually to each county in equal monthly installment
15.6K chars
From this amount, the department shall distribute forty thousand dollars ($40,000.00) of sales tax and ten thousand dollars ($10,000.00) of use tax annually to each county in equal monthly installments and then distribute the remainder to each county in the proportion that the to…
W.S. § 39-15-105 Exemptions
19.8K chars
Exemptions. (a) The following sales, purchases or leases are exempt from the excise tax imposed by this article: (i) For the purpose of exempting sales of services and tangible personal property which are protected by the United States constitution and the Wyoming constitution, t…
W.S. § 39-15-106 Licenses; permits
4.7K chars
Licenses; permits. (a) Every vendor shall obtain from the department a sales tax license to conduct business in the state. The license shall be granted only upon application stating the name and address of the applicant, the name and address of all agents operating in the state, …
W.S. § 39-15-107 1 Direct payment of sales tax; permit required; authorization; rules and regulations
1.8K chars
1 Direct payment of sales tax; permit required; authorization; rules and regulations. (a) Upon application by any person liable for the payment of sales tax under this article or a licensed vendor, the director of the department of revenue, in his sole discretion, may issue to th…
W.S. § 39-15-107.2 Voluntary disclosure
1.0K chars
Voluntary disclosure. The department of revenue may enter into a voluntary disclosure agreement with any person establishing sufficient contact with this state to qualify the person as a vendor under this article. Application for voluntary disclosure shall be made in a manner and…
W.S. § 39-15-107.3 Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement
2.0K chars
Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement. (a) Any vendor who licenses to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with terms of the streamlined sales and use tax agre…
W.S. § 39-15-108 Enforcement
17.0K chars
Enforcement. (a) Audits. To assess credits and deficiencies against taxpayers and vendors, the department is authorized to rely on final audit findings made by the department of audit, taxpayer information, vendor information or department review subject to the following conditio…
W.S. § 39-15-109 Taxpayer remedies
5.9K chars
Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this article. (b) Appeals. Except as provided by this subsection, no person who feels aggrieved by the payment of the taxes, penalty and interest imposed by…
W.S. § 39-15-110 Statute of limitations
1.3K chars
Statute of limitations. (a) No credit or refund shall be allowed after three (3) years from the date of overpayment. The receipt of a claim for a refund by the department shall toll the statute of limitations. (b) The department may bring an action to recover any delinquent taxes…
W.S. § 39-15-111 Distribution
1.4K chars
Distribution. (a) License fees and interest collected by the department pursuant to this article shall be transferred to the state treasurer who shall credit them to the general fund. All penalties collected by the department under this article shall be paid to the state treasure…
W.S. § 39-15-201 Definitions
0.2K chars
Definitions. (a) Repealed by Laws 2019, ch. 186, § 2. (b) Definitions under article 1 of this chapter shall apply to this article unless otherwise specified.
W.S. § 39-15-202 Administration
1.3K chars
Administration. (a) The state preempts the field of imposing tax upon retail sales of tangible personal property, admissions and services and purchases for storage, use or consumption in this state as provided by this article and no county, city, town or other political subdivisi…
W.S. § 39-15-203 (a) Imposition
35.1K chars
(a) Imposition. Taxable event. The following shall apply: (i) The following provisions apply to imposition of the general purpose excise tax under W.S. 39-15-204(a)(i): (A) Except as provided by subparagraph (F) of this paragraph, no tax shall be imposed under W.S. 39-15-204(a)(i…
W.S. § 39-15-204 Taxation rate
2.6K chars
Taxation rate. (a) In addition to the state tax imposed under W.S. 39-15101 through 39-15-111 any county of the state may impose the following excise taxes and any city or town may impose the taxes authorized by paragraphs (ii) and (vii) of this subsection and any resort district…
W.S. § 39-15-205 Exemptions
0.2K chars
Exemptions. There are no specific applicable provisions for exemptions for this article. The provisions of W.S. 39-15-105 shall apply to the taxes imposed by this article.
W.S. § 39-15-206 Licenses; permits
0.1K chars
Licenses; permits. An additional license to engage in business shall not be required if the vendor has been issued a state license pursuant to law.
W.S. § 39-15-207 Compliance; collection procedures
0.7K chars
Compliance; collection procedures. (a) Returns, reports and preservation of records. There are no specific applicable provisions for returns, reports and preservation of records for this article. (b) Payment. There are no specific applicable provisions for payment for this articl…
W.S. § 39-15-208 Enforcement
0.1K chars
Enforcement. There are no specific applicable provisions for enforcement for this article.
W.S. § 39-15-209 Taxpayer remedies
0.1K chars
Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.
W.S. § 39-15-210 Statute of limitations
0.3K chars
Statute of limitations. No person shall be liable for payment of the tax imposed under W.S. 39-15-204(a)(ii) for any sale of lodging services made more than one (1) year prior to the date he is notified by the department of revenue of his liability for the tax.
W.S. § 39-15-211 Distribution
13.9K chars
Distribution. (a) For all revenue collected by the department from the taxes imposed under W.S. 39-15-204(a)(i), (ii), (v) and (vi) the department shall: (i) For revenues collected under W.S. 39-15-204(a)(i): (A) Deduct one percent (1%) to defray the costs of collecting the tax a…
W.S. § 39-15-301 (a) Definitions As used in this article: (i) "Contractor" means any general or prime contractor or subcontractor; (ii) "General or prime contractor" means: (A) Any person who agrees with the owner or
1.9K chars
(a) Definitions As used in this article: (i) "Contractor" means any general or prime contractor or subcontractor; (ii) "General or prime contractor" means: (A) Any person who agrees with the owner or lessee of real property in this state to perform services or furnish materials a…
W.S. § 39-15-302 Administration
0.1K chars
Administration. There are no specific applicable provisions for administration for this article.
W.S. § 39-15-303 Imposition
3.0K chars
Imposition. (a) Taxable event. There are no specific applicable provisions for taxable event for this article. (b) Taxpayer. The following shall apply: (i) Any contractor who furnishes tangible personal property under contract or in the development of real property is the consume…
W.S. § 39-15-304 Taxation rate
0.1K chars
Taxation rate. There are no specific applicable provisions for taxation rate for this article.
W.S. § 39-15-305 Exemptions
0.1K chars
Exemptions. There are no specific applicable provisions for exemptions for this article.
W.S. § 39-15-306 Licenses; permits; bonding
3.9K chars
Licenses; permits; bonding. (a) Licenses and permits. There are no specific applicable provisions for licenses and permits for this article. (b) Bonding. The following shall apply: (i) To secure payment of sales taxes by nonresident prime contractors, each nonresident contractor …
W.S. § 39-15-307 Compliance; collection procedures
0.1K chars
Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this article.
W.S. § 39-15-308 Enforcement
0.1K chars
Enforcement. There are no specific applicable provisions for enforcement for this article.
W.S. § 39-15-309 Taxpayer remedies
0.1K chars
Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.
W.S. § 39-15-310 Statute of limitations
0.1K chars
Statute of limitations. There are no specific applicable provisions for a general statute of limitations for this article.
W.S. § 39-15-311 Distribution
0.1K chars
Distribution. There are no specific applicable provisions for distribution for this article.
W.S. § 39-15-401 Title
0.1K chars
Title. This act shall be known and may be cited as the "Uniform Sales and Use Tax Administration Act."
W.S. § 39-15-402 (a) Definitions
1.2K chars
(a) Definitions. As used in this article: (i) "Agreement" means the streamlined sales and use tax agreement; (ii) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on…
W.S. § 39-15-403 Authority to enter agreement
1.3K chars
Authority to enter agreement. (a) The department of revenue is authorized and directed to enter into the streamlined sales and use tax agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of t…
W.S. § 39-15-404 Relationship to state law
0.4K chars
Relationship to state law. No provision of the agreement authorized by this article in whole or part shall invalidate or amend any provision of the law of this state. Adoption of the agreement by this state shall not amend or modify any law of this state. Implementation of any co…
W.S. § 39-15-405 Agreement requirements
3.3K chars
Agreement requirements. (a) The department of revenue shall not enter into the streamlined sales and use tax agreement unless the agreement requires that as a condition of participation each state shall abide by the following requirements: (i) Uniform state rate. The agreement sh…
W.S. § 39-15-406 Cooperating sovereigns
0.4K chars
Cooperating sovereigns. The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified sys…
W.S. § 39-15-407 Limited binding and beneficial effect
1.1K chars
Limited binding and beneficial effect. (a) The agreement authorized by this act shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other tha…
W.S. § 39-15-408 Seller and third party liability
1.9K chars
Seller and third party liability. (a) A certified service provider shall be deemed the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider shall…
W.S. § 39-15-501 Sales from remote sellers
2.7K chars
Sales from remote sellers. (a) Notwithstanding any other provision of law, any seller of tangible personal property, admissions or services which are subject to taxation under this chapter who does not have a physical presence in this state shall remit sales tax and follow all ap…
W.S. § 39-15-502 Marketplace facilitators
4.0K chars
Marketplace facilitators. (a) A marketplace facilitator shall be considered the vendor for each sale that the facilitator facilitates on its marketplace for a marketplace seller. Each marketplace facilitator shall: (i) this chapter; Be responsible for all obligations imposed unde…
W.S. § 39-15-601 (a) Definitions
0.3K chars
(a) Definitions. As used in this article: (i) "Population" of a city, town or county shall be determined by resort to the most recently completed federal decennial census as reported by the economic analysis division within the department of administration and information.
W.S. § 39-15-602 Local government distributions of state sales and use taxes; supplemental funding formula; revenue challenged formula
11.0K chars
Local government distributions of state sales and use taxes; supplemental funding formula; revenue challenged formula. (a) An amount equal to eight percent (8%) of all sales taxes imposed under W.S. 39-15-104(a) and (b) and use taxes imposed under W.S. 39-16-104(a) and (b) that a…
W.S. § 39-15-603 Legislative intent
0.4K chars
Legislative intent. (a) It is the intent of the legislature that the funds distributed under this article shall not be used for: (i) Salary adjustments, additional personnel or increased personnel benefits; (ii) Any compensation to the members of any board for which the board of …