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HB0029

Wyoming Law on Taxing Digital Products

Last scannedOct 19, 2026, 2:19 AM

In one sentence

This law imposes sales and use tax on specific digital products sold or used in Wyoming, provided the buyer has permanent use of the product.

What it does

  • Applies sales tax to the retail sale of specified digital products within Wyoming.
  • Applies use tax to persons storing, using, or consuming specified digital products in Wyoming.
  • Limits the tax to cases where the purchaser has permanent use of the product.
  • Exempts vendors who purchase digital products for commercial broadcast, licensing, or distribution to others.
  • Exempts services provided by trade associations as part of member benefits.

Who it affects

  • Buyers of digital audio-visual works, digital audio works, or digital books in Wyoming.
  • Vendors selling these digital products to consumers in Wyoming.
  • Persons storing, using, or consuming these digital products in Wyoming, including those purchased from vendors without a place of business in the state.

Limits and unknowns

  • The provided text does not specify the exact tax rate, only that the tax applies.
  • The provided text does not detail the specific administrative process for collecting tax from out-of-state vendors, only that the purchaser is liable.

Plain language

Terms to know

Specified digital products
Electronically transferred digital audio-visual works, digital audio works, or digital books.
Permanent use
The purchaser keeps the product for their own use, rather than buying it to resell or redistribute commercially.
Wholesaler
A vendor who purchases digital products for further commercial broadcast, licensing, or distribution to others, who is not subject to this tax.

Official record

Sources

Source checked
Official bill pageIntroduced textOfficial digestOfficial summaryCurrent bill text
Read the official summary

Bill No.: <billno> Drafter: <drafterinit> Bill No.: HB0029 Drafter: JDA LSO No.: 10LSO-0195 Effective Date: 7/1/2010 Enrolled Act No.: HEA0037 Chapter No.: Prime Sponsor: Joint Revenue Interim Committee Catch Title: Taxation of specified digital products. Subject: Sales and Use Tax Summary/Major Elements: Provides that the sales and use tax applies to specified digital products. "Specified digital products" means electronically transferred: (A) "Digital audio-visual works"; (B) "Digital audio works"; or (C) "Digital books". Provides that the tax only applies if the purchaser has permanent use of the specified digital product.

Public statements

Why lawmakers voted

Last checked Aug 8, 6:36 AM

Voted Yes

Why they voted this way

The lawmaker supports concurrence because removing the words 'possession' and 'control' ensures fairness by exempting digital products not in permanent possession from taxation.

Public statementFloor statement at 14:14 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it prevents a loss of revenue by ensuring digital products like online books are taxed under current statutes.

Public statementFloor statement at 1:30:20 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

6 roll calls

H Did Concur 58-0-2-0-02010-03-03 · House58 yes 0 no
Yes
58
No
0
Absent
0
Excused
2
Conflict
0

Yes 58

Allen M JaggiH18Amy L EdmondsH12Bernadine CraftH17Bill ThompsonH60Bryan K PedersenH07Catherine R ConnollyH13Colin SimpsonH24David R MillerH55Debbie HammonsH27Del McOmieH54Dn.Edward BuchananH04Elaine HarveyH26Frank D PeasleyH03George BagbyH15Glenn W MonizH46Gregory R BlikreH53Jack D Landon Jr.H30James A RoscoeH22James W ByrdH44John D Bonner Jr.H25John W PattonH29Joseph M BarbutoH48Kathleen DavisonH20Keith M GingeryH23Ken A EsquibelH41Kermit C BrownH14Lisa A SheppersonH58Lori A MillinH08Lorraine K QuarbergH28Mark SemlekH01Mary A ThroneH11Mary W HalesH36Matt TeetersH05Michael A GilmoreH59Michael K MaddenH40Owen PetersenH19Pat ChildersH50Pete JorgensenH16Peter S IllowayH42Richard L CannadyH06Robert A BrechtelH38Robert M McKimH21Rodney "Pete" AndersonH10Rosie M BergerH51Ross DiercksH02Roy CoheeH35Seth A CarsonH45Stanley L BlakeH39Steve HarshmanR · H37Sue E WallisH52Terry L KimbleH49Thomas A LockhartH57Timothy M StubsonH56Tom Lubnau IIH31William "Jeb" StewardH47W. Patrick P GogglesH33Zwonitzer

Excused 2

Frank PhilpH34Timothy P HallinanH32
S Passed 3rd Reading 29-1-0-0-02010-03-02 · Senate29 yes 1 no
Yes
29
No
1
Absent
0
Excused
0
Conflict
0

Yes 29

Austin "Kit" JenningsS28Bill LandenR · S27Bruce Burns Jr.S21Charles ScottR · S30Chuck TownsendS01Curtis MeierS03Dan DockstaderR · S16Drew A PerkinsS29Eli D BeboutS26Floyd EsquibelS08Gerald E GeisS20Grant C LarsonS17Henry R CoeS18James E Elliott Jr.S11Jim AndersonS02John C SchifferS22John HastertS13John J HinesS23Kathryn L SessionsS07Marty A MartinS12Michael J Mr. Von FlaternS24Mike MassieS09Phil A NicholasS10Ray R PetersonS19Rick D HunnicuttS05Saundra MeyerS15Stan CooperS14Tony RossS04Wayne H JohnsonS06

No 1

Cale CaseR · S25
S03 Recommended Amend and Do Pass 3-2-0-0-02010-02-25 · Senate3 yes 2 no
Yes
3
No
2
Absent
0
Excused
0
Conflict
0

Yes 3

Drew A PerkinsS29Grant C LarsonS17John C SchifferS22

No 2

Cale CaseR · S25Marty A MartinS12
H Passed 3rd Reading 50-8-2-0-02010-02-18 · House50 yes 8 no
Yes
50
No
8
Absent
0
Excused
2
Conflict
0

Yes 50

Allen M JaggiH18Bernadine CraftH17Bill ThompsonH60Catherine R ConnollyH13Colin SimpsonH24David R MillerH55Debbie HammonsH27Del McOmieH54Dn.Edward BuchananH04Elaine HarveyH26George BagbyH15Glenn W MonizH46Gregory R BlikreH53Jack D Landon Jr.H30James A RoscoeH22James W ByrdH44John D Bonner Jr.H25John W PattonH29Joseph M BarbutoH48Kathleen DavisonH20Keith M GingeryH23Ken A EsquibelH41Kermit C BrownH14Lisa A SheppersonH58Lori A MillinH08Lorraine K QuarbergH28Mark SemlekH01Mary A ThroneH11Mary W HalesH36Michael A GilmoreH59Michael K MaddenH40Owen PetersenH19Pat ChildersH50Pete JorgensenH16Richard L CannadyH06Robert M McKimH21Rodney "Pete" AndersonH10Rosie M BergerH51Ross DiercksH02Roy CoheeH35Seth A CarsonH45Stanley L BlakeH39Steve HarshmanR · H37Terry L KimbleH49Thomas A LockhartH57Tom Lubnau IIH31William "Jeb" StewardH47W. Patrick P GogglesH33Zwonitzer

No 8

Amy L EdmondsH12Bryan K PedersenH07Frank D PeasleyH03Matt TeetersH05Peter S IllowayH42Robert A BrechtelH38Sue E WallisH52Timothy M StubsonH56

Excused 2

Frank PhilpH34Timothy P HallinanH32
H03 Recommended Do Pass 7-2-0-0-02010-02-15 · House7 yes 2 no
Yes
7
No
2
Absent
0
Excused
0
Conflict
0

Yes 7

David R MillerH55Ken A EsquibelH41Mark SemlekH01Michael K MaddenH40Owen PetersenH19Rodney "Pete" AndersonH10W. Patrick P GogglesH33

No 2

Amy L EdmondsH12Sue E WallisH52
H Introduced and Referred to H03 46-11-3-0-02010-02-08 · House46 yes 11 no
Yes
46
No
11
Absent
0
Excused
3
Conflict
0

Yes 46

Bernadine CraftH17Catherine R ConnollyH13Colin SimpsonH24David R MillerH55Debbie HammonsH27Del McOmieH54Dn.Edward BuchananH04Elaine HarveyH26Glenn W MonizH46Gregory R BlikreH53Jack D Landon Jr.H30James A RoscoeH22John D Bonner Jr.H25John W PattonH29Joseph M BarbutoH48Kathleen DavisonH20Keith M GingeryH23Ken A EsquibelH41Kermit C BrownH14Lisa A SheppersonH58Lori A MillinH08Lorraine K QuarbergH28Mark SemlekH01Mary A ThroneH11Mary W HalesH36Matt TeetersH05Michael A GilmoreH59Michael K MaddenH40Owen PetersenH19Pat ChildersH50Richard L CannadyH06Rodney "Pete" AndersonH10Rosie M BergerH51Ross DiercksH02Roy CoheeH35Seth A CarsonH45Stanley L BlakeH39Steve HarshmanR · H37Terry L KimbleH49Thomas A LockhartH57Timothy M StubsonH56Tom Lubnau IIH31William "Jeb" StewardH47W. Patrick P GogglesH33Zwonitzer

No 11

Allen M JaggiH18Amy L EdmondsH12Bill ThompsonH60Bryan K PedersenH07Frank D PeasleyH03George BagbyH15James W ByrdH44Peter S IllowayH42Robert A BrechtelH38Robert M McKimH21Sue E WallisH52

Excused 3

Frank PhilpH34Pete JorgensenH16Timothy P HallinanH32

Official activity

Bill history

  1. Assigned Chapter Number - 64LSO
  2. Governor Signed HEA0037Governor
  3. S President Signed HEA No. 0037Senate
  4. H Speaker Signed HEA No. 0037House
  5. Assigned Number HEA0037LSO
  6. H Did ConcurHouse
  7. H Received for ConcurrenceHouse
  8. S Passed 3rd ReadingSenate
  9. S Passed 2nd ReadingSenate
  10. S Passed CoWSenate
  11. S Amendments AdoptedSenate
  12. Amendment AdoptedSenate
  13. S Placed on General FileSenate
  14. S03 Recommended Amend and Do PassSenate
  15. S Introduced and Referred to S03Senate
  16. S Received for IntroductionSenate
  17. H Passed 3rd ReadingHouse
  18. H Passed 2nd ReadingHouse
  19. H Passed CoWHouse
  20. Amendment AdoptedHouse

Changes

Amendments

3 stored

HB0029HW001

Adopted, Corrected Committee of the Whole by ANDERSON,R

HB0029HW002

Adopted Committee of the Whole by MILLER

HB0029SS001

Adopted Standing Committee by SCHIFFER