Title 39 — Title 39 — Taxation And Revenue

Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.

(a) Compliance; collection procedures. Returns, reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-502(a) shall sign under oath and submit a statement listing t…

(a) Enforcement. General. The following shall apply: (i) If the statement provided by W.S. 39-14-507(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided …

(a) Taxpayer remedies. Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) The taxes imposed by W.S. 39-14-504 shall be deposited into the severance tax distribution account. (b) Repealed By Laws 2002, Ch. 62, § 2. (c) All payments received pursuant to W.S. 39-14-507(b)(iii) shall be transferred to an account. The monies in this accoun…

(a) Definitions. As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…

Administration; confidentiality. (a) The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation. (b) The department shall annually value the gross product for the preceding calendar year, in appropriate un…

(a) Imposition. Taxable event. The following shall apply: (i) There is levied a severance tax on the value of the gross product for the privilege of severing or extracting sand and gravel in the state. The severance tax imposed by this article may be in addition to other taxes, i…

Tax rate. The total severance tax rate for sand and gravel shall be two percent (2%). The tax shall be distributed as provided in W.S.

Exemptions. There are no specific applicable provisions for exemptions for this chapter.

Licenses; permits. There are no specific applicable provisions for licenses and permits for this chapter.

(a) Compliance; collection procedures. Returns and reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-602(a) shall sign under oath and submit a statement listin…

(a) Enforcement. General. The following shall apply: (i) If the statement provided by W.S. 39-14-607(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided …

(a) Taxpayer remedies. Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) As provided by W.S. 39-14-604, the total severance tax rate for sand and gravel shall be two percent (2%), and shall be deposited in the severance tax distribution account. (b) All payments received pursuant to W.S. 39-14-607(b)(iii) shall be transferred to an a…

(a) Definitions. As used in this article: (i) "Arm's-length market or sales price" means the transaction price determined in connection with a bona fide arm's length sale; (ii) "Bona fide arm's-length sale" means a transaction in cash or terms equivalent to cash for specified pro…

Administration; confidentiality. (a) The department shall annually value and assess the gross product of all mines and mining claims at its fair market value for taxation. (b) The department shall annually value the gross product for the preceding calendar year, in appropriate un…

(a) Imposition. Taxable event. The following shall apply: (i) There is levied a severance tax on the value of the gross product for the privilege of severing or extracting other valuable deposits, oil shale or any other fossil fuel in the state. The severance tax imposed by this …

Tax rate. The total severance tax rate for other valuable deposits shall be two percent (2%). The tax shall be distributed as provided in W.S. 39-14-711.

Exemptions. There are no specific applicable provisions for exemptions for this article.

Licenses; permits. There are no specific applicable provisions for licenses and permits for this article.

(a) Compliance; collection procedures. Returns and reports. The following shall apply: (i) Annually, on or before February 25 of the year following the year of production any person whose property is subject to W.S. 39-14-702(a) shall sign under oath and submit a statement listin…

Enforcement. (a) General. The following shall apply: (i) If the statement provided by W.S. 39-14-707(a)(i) is not filed, the department shall value the property from the best information available. The department may use information other than contained in the statement provided …

(a) Taxpayer remedies. Interpretation requests. The following shall apply: (i) The taxpayer may request a value determination from the department and propose a value determination method which may be used until the department issues a value determination. The taxpayer shall submi…

Statute of limitations. Except as otherwise provided in this article, there is no general statute of limitations for this article.

Distribution. (a) As provided by W.S. 39-14-704, the total severance tax rate for other valuable deposits shall be two percent (2%), and shall be deposited in the severance tax distribution account. (b) All payments received pursuant to W.S. 39-14-707(b)(iii) shall be transferred…

Severance tax distributions; distribution account created; formula. (a) There is created the severance tax distribution account into which shall be credited revenues from severance taxes as provided by law. Interest on earnings from funds in the account shall be credited to the g…

Advanced conversion technologies research account created; funds deposited; use of funds. (a) There is created the advanced conversion technologies research account into which shall be deposited revenues as provided by law. Interest on earnings from funds in the account shall be …

(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…

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…

(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 …

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…

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…

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, …

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…

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…

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…

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…

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…

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…

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…

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.

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…

(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…

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…

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.

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.

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…