SF0079

Reorganizes Wyoming's sales and use tax statutes by consolidating use tax administration into the sales tax chapter and repealing duplicative provisions.

• Establishes that use tax administration shall follow the same procedures and distribution methods as sales tax under the consolidated chapter. (W.S. 39-15-102(h), Sec. 1)
• Adds definitions for 'purchase price,' 'storage,' and 'use' to the sales tax chapter to clarify application to tangible personal property and specified digital products. (W.S. 39-15-101(a)(xlviii)-(xlx), Sec. 1)
• Clarifies that use tax is imposed on purchases for first use, storage, or consumption of taxable services and personal property in Wyoming at the same rate as sales tax. (W.S. 39-15-103(a)(i)(A), W.S. 39-15-103(c)(ii), Sec. 1)
• Requires persons purchasing taxable goods or services from vendors without physical presence in Wyoming to file use tax returns and remit taxes owed to the department monthly. (W.S. 39-15-107(a)(i), Sec. 1)
• Establishes that use tax liens are treated identically to sales tax liens, constituting a debt to the state and a lien on real and personal property from the date tax is due. (W.S. 39-15-108(d)(i), Sec. 1)
• Provides that counties shall withhold state and local sales and use tax disbursements from noncompliant counties, cities, and towns until compliance with audit requirements is achieved. (W.S. 9-1-507(j)(ii), Sec. 1)
• Requires county treasurers to be reimbursed monthly at five percent of use tax remitted in the preceding month for deposit into the county general fund. (W.S. 39-15-111(s), Sec. 1)
• Makes conforming amendments throughout Wyoming statutes to reference the consolidated sales and use tax provisions instead of separate use tax chapter. (W.S. 5-9-128(a)(vi)(D), W.S. 31-2-103(d)-(f), W.S. 31-18-408, Sec. 1)
• Repeals the entire separate use tax chapter (W.S. 39-16-101 through 39-16-311) effective July 1, 2026, with existing use tax obligations continuing under prior law until that date. (Sec. 3, Sec. 4)