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Wyoming2011Enacted

HB0147

Credit for Vendors Paying Sales and Use Taxes

Last scannedOct 19, 2026, 2:19 AM

In one sentence

This law gives vendors and direct payers a monthly tax credit for collecting and paying sales and use taxes on time.

What it does

  • Creates a credit for vendors and direct payers who pay sales and use taxes on or before the 15th of the month the taxes are due.
  • Sets the credit at 1.95% of the first $6,250 in tax due and 1% for any amount over that.
  • Limits the total monthly credit to $500.
  • Requires the credit to be deducted from the portion of tax money distributed to the state general fund.
  • Appropriates $160,000 from the general fund to the Department of Revenue to implement the credit.
  • Sets the effective date for the credit rules as January 1, 2012.

Who it affects

  • Vendors who collect sales and use taxes.
  • Direct payers who remit sales and use taxes to the state.
  • The Wyoming Department of Revenue, which must process the credits and use the appropriated funds.

Limits and unknowns

  • The credit only applies if taxes are paid on or before the 15th of the month they are due.
  • The $160,000 appropriation expires on June 30, 2012, and any unused money must be returned.
  • The credit cannot be used to pay for taxes owed to other funds, only the general fund share.

Plain language

Terms to know

Direct payer
A person or business that is responsible for paying sales or use tax directly to the state instead of collecting it from customers.
General fund
The main pool of money in the state budget used for general government operations.
Appropriation
A specific amount of money set aside by the legislature for a particular purpose.

Official record

Sources

Source checked
Read the official summary

HB0147 Bill No.: HB0147 Drafter: JDA LSO No.: 11LSO-0227 Effective Date: 7/1/2011 Enrolled Act No.: HEA0096 Chapter No.: 132 Prime Sponsor: Representative Zwonitzer, Dv. Catch Title: Excise tax-vendor compensation. Subject: Credit for collection of sales and use tax. Summary/Major Elements: ● Existing law requires vendors and direct payers to collect sales and use tax and remit the tax to the state. ● This act would provide for a credit of up to five hundred dollars ($500.00) each month that a vendor or direct payer pays sales and use tax, based on a percentage of the tax due. ● The act provides that any credit allowed shall come from the portion of the distribution which is deposited to the state general fund. ● The act provides an appropriation of $160,000 from the general fund to the department of revenue for the implementation of the credit.

Public statements

Why lawmakers voted

Last checked Aug 7, 8:32 PM

Voted Yes

Why they voted this way

The lawmaker voted no because the bill included a clause recognizing marriage only between a man and a woman while failing to address religious concerns.

Public statementFloor statement at 58:07 Watch the statement
Voted Yes

Why they voted this way

The lawmaker urges keeping the credit at $500 rather than lowering it to ensure that high-volume retail businesses with sales exceeding $8 million can still participate in the program.

Public statementFloor statement at 1:06:37 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it provides necessary assistance to Wyoming's Main Street communities.

Public statementFloor statement at 1:11:20 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill as an incentive for small businesses, which create the majority of jobs in the state.

Public statementFloor statement at 1:12:35 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill as a matter of fairness to recognize that local businesses bear the burden of collecting taxes while competing with out-of-state entities.

Public statementFloor statement at 1:14:15 Watch the statement

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

Wyoming roll calls

Recorded votes

5 roll calls

H Did Concur 53-6-1-0-02011-03-02 · House53 yes 6 no
S Passed 3rd Reading 23-6-0-0-12011-03-01 · Senate23 yes 6 no
S03 Recommended Amend and Do Pass 3-2-0-0-02011-02-16 · Senate3 yes 2 no
H Passed 3rd Reading 54-6-0-0-02011-02-03 · House54 yes 6 no
H03 Recommended Amend and Do Pass 7-1-1-0-02011-01-28 · House7 yes 1 no

Official activity

Bill history

  1. Assigned Chapter NumberLSO
  2. Governor Signed HEA0096Governor
  3. S President Signed HEA No. 0096Senate
  4. H Speaker Signed HEA No. 0096House
  5. Assigned Number HEA0096LSO
  6. H Did ConcurHouse
  7. H Received for ConcurrenceHouse
  8. S Passed 3rd ReadingSenate
  9. Amendment FailedSenate
  10. S Passed 2nd ReadingSenate
  11. Amendment AdoptedSenate
  12. Amendment FailedSenate
  13. Amendment AdoptedSenate
  14. S Passed CoWSenate
  15. Amendment AdoptedSenate
  16. S Amendments AdoptedSenate
  17. Amendment AdoptedSenate
  18. S Placed on General FileSenate
  19. S03 Recommended Amend and Do PassSenate
  20. S Introduced and Referred to S03Senate

Changes

Amendments

8 stored

HB0147HW001

Adopted Committee of the Whole by MADDEN

HB0147HS001

Adopted Standing Committee by S03

HB0147S2001

Adopted 2nd reading by MEIER

HB0147S2002

Failed 2nd reading by MEIER

HB0147S2003

Adopted 2nd reading by PETERSON

HB0147S3001

Failed 3rd reading by MEIER

HB0147SW001

Adopted Committee of the Whole by PETERSON

HB0147SS001

Adopted Standing Committee by HINES