SF0080

Authorizes the Department of Revenue to send sales and use tax notices electronically instead of exclusively by mail.

• Modifies notice requirements to allow written notices under W.S. 39-15-102 to be sent electronically if the taxpayer has provided electronic contact information, while maintaining mail as an option. (W.S. 39-15-102(d), Sec. 1)
• Updates delinquency notice provisions in W.S. 39-15-107(a)(iv) and 39-15-108(c)(xii) to reference written notice without specifying mail as the exclusive method, allowing electronic transmission. (W.S. 39-15-107(a)(iv), W.S. 39-15-108(c)(xii), Sec. 1)
• Modifies jeopardy assessment notice requirements in W.S. 39-15-107(b)(ix) to allow written notice by personal service or mail without limiting notice method to mail only. (W.S. 39-15-107(b)(ix), Sec. 1)
• Updates enforcement notice provisions in W.S. 39-16-108(c)(vi) to direct notices to contact information shown in department records, enabling electronic communication options. (W.S. 39-16-108(c)(vi), Sec. 1)

Effective: July 1, 2026

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