Title 39 — Title 39 — Taxation And Revenue

23 chapters · 460 sections in this title.

460 sectionsFiltered byTitle 39

W.S. § 39-15-208 Enforcement
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Enforcement. There are no specific applicable provisions for enforcement for this article.
W.S. § 39-15-209 Taxpayer remedies
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Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.
W.S. § 39-15-210 Statute of limitations
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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
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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
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(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
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Administration. There are no specific applicable provisions for administration for this article.
W.S. § 39-15-303 Imposition
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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
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Taxation rate. There are no specific applicable provisions for taxation rate for this article.
W.S. § 39-15-305 Exemptions
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Exemptions. There are no specific applicable provisions for exemptions for this article.
W.S. § 39-15-306 Licenses; permits; bonding
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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
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Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this article.
W.S. § 39-15-308 Enforcement
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Enforcement. There are no specific applicable provisions for enforcement for this article.
W.S. § 39-15-309 Taxpayer remedies
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Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.
W.S. § 39-15-310 Statute of limitations
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Statute of limitations. There are no specific applicable provisions for a general statute of limitations for this article.
W.S. § 39-15-311 Distribution
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Distribution. There are no specific applicable provisions for distribution for this article.
W.S. § 39-15-401 Title
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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
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(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
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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
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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
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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
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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
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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
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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
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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
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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
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(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
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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
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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 …
W.S. § 39-16-101 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-102 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-103 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-104 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-105 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-106 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-107 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-108 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-109 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-110 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-111 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-201 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-202 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-203 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-204 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-205 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-206 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-207 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-208 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-209 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-210 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.
W.S. § 39-16-211 Repealed by Laws 2026, ch
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Repealed by Laws 2026, ch. 19, § 3.