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Wyoming2014Enacted

HB0145

Streamlined sales tax amendments

Last scannedOct 19, 2026, 2:19 AM

In one sentence

This law updates Wyoming's use tax rules to include the first use of taxable services as a taxable event.

What it does

  • Specifies that a taxable event for use tax occurs when a person makes the first use of taxable services in the state.
  • Clarifies that storing, using, or consuming tangible personal property or specified digital products remains a taxable event.
  • States that persons making the first use of taxable services are liable for the tax imposed by the article.
  • Notes that this provision was added to comply with the streamlined sales tax agreement.
  • Sets the effective date of the law as July 1, 2014.

Who it affects

  • People who make the first use of taxable services in Wyoming.
  • People who store, use, or consume tangible personal property or specified digital products in Wyoming.
  • Vendors who sell tangible personal property or services for delivery in the state or where first use occurs in the state.

Limits and unknowns

  • The provided text does not list which specific services are considered 'taxable services.'
  • The provided text does not explain how the tax rate is calculated.

Plain language

Terms to know

Use tax
A tax imposed on persons who make first use of taxable services or store, use, or consume tangible personal property or specified digital products in the state.
Taxable event
An action, such as making first use of a service or consuming a product, that triggers liability for the tax.
Specified digital products
Digital items that are subject to the tax only if the purchaser has permanent use of the product.

Official record

Sources

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

Bill No.: <billno> Drafter: <drafterinit> Bill No.: HB0145 Drafter: JDA LSO No.: 14LSO-0411 Effective Date: 7/1/2014 Enrolled Act No.: HEA0032 Chapter No.: CH0064 Prime Sponsor: Representative Madden Catch Title: Streamlined sales tax amendments. Subject: Taxable Event for Use Tax Purposes. Summary/Major Elements: Under existing law, a taxable event occurs for use tax when storing, using or consuming tangible personal property or specified digital products. This bill provides that a taxable event also occurs for use tax if the person makes first use of taxable services within the state. This provision was added to comply with the streamlined sales tax agreement.

Public statements

Why lawmakers voted

Last checked Aug 11, 6:23 PM

Voted Yes

Why they voted this way

The lawmaker supports the bill to ensure state statutes align with requirements of the streamlined sales tax consortium, which provides significant revenue from out-of-state vendors.

Public statementFloor statement at 3:14:10 Watch the statement

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

Wyoming roll calls

Recorded votes

5 roll calls

S Passed 3rd Reading 28-2-0-0-02014-03-03 · Senate28 yes 2 no
Yes
28
No
2
Absent
0
Excused
0
Conflict
0

Yes 28

Anderson JD S02Anderson JL S28Bernadine CraftS12Bill LandenR · S27Bruce Burns Jr.S21Charles ScottR · S30Chris RothfussD · S09Curtis MeierS03Dan DockstaderR · S16Eli D BeboutS26Floyd EsquibelS08Fred M EmerichS05Gerald E GeisS20Henry R CoeS18John C SchifferS22John HastertS13John J HinesS23Larry HicksR · S11Leland G ChristensenS17Leslie J NuttingS07Michael J Mr. Von FlaternS24Nicholas POgden DriskillR · S01Paul R BarnardS15Ray R PetersonS19Stan CooperS14Tony RossS04Wayne H JohnsonS06

No 2

Cale CaseR · S25Drew A PerkinsS29
S03 Recommended Do Pass 4-1-0-0-02014-02-26 · Senate4 yes 1 no
Yes
4
No
1
Absent
0
Excused
0
Conflict
0

Yes 4

AndersonFred M EmerichS05J.L. (SD28)Ray R PetersonS19

No 1

Cale CaseR · S25
H Passed 3rd Reading 55-4-1-0-02014-02-24 · House55 yes 4 no
Yes
55
No
4
Absent
0
Excused
1
Conflict
0

Yes 55

Albert P Sommers Jr.H20Allen M JaggiH19Carl R LoucksH59Catherine R ConnollyH13Dan R KirkbrideH04David E NorthrupH50David H BlevinsH25Dn.Donald E Burkhart JrH15Elaine HarveyH26Eric BarlowR · H03Garry C PiiparinenH49Glenn W MonizH46Gregory R BlikreH53Hans HuntH02James W ByrdH44Jerry D PaxtonH47John C EklundH10John L FreemanH60John W PattonH29Katherine K ColemanH30Kathleen DavisonH18Keith M GingeryH23Ken A EsquibelH41Kendell R KroekerH35Kermit C BrownH14Lee FilerD · H12Lloyd LarsenR · H54Lynn HutchingsR · H42Mark H BakerH48Mark SemlekH01Mary A ThroneH11Matthias E GreeneH45Matt TeetersH05Michael D GreearH27Michael K MaddenH40Nathan A WintersH28Nicholas BNorine A KasperikH32Richard L CannadyH06Rita CampbellH34Robert M McKimH21Rosie M BergerH51Ruth A PetroffH16Samuel P KroneH24Stanley L BlakeH39Stephen D WattH17Steve HarshmanR · H37Susan S WilsonH07Thomas J WaltersH38Timothy M StubsonH56Tom Lubnau IIH31Troy R MaderH52W. Patrick P GogglesH33Zwonitzer

No 4

David R MillerH55Gerald GayH36Martha D HalversonH22Thomas F ReederH58

Excused 1

Thomas A LockhartH57
H03 Recommended Do Pass 9-0-0-0-02014-02-19 · House9 yes 0 no
Yes
9
No
0
Absent
0
Excused
0
Conflict
0

Yes 9

Carl R LoucksH59Dan R KirkbrideH04David E NorthrupH50John C EklundH10Michael K MaddenH40Ruth A PetroffH16Semlek MTroy R MaderH52W. Patrick P GogglesH33
H Introduced and Referred to H03 48-12-0-0-02014-02-13 · House48 yes 12 no
Yes
48
No
12
Absent
0
Excused
0
Conflict
0

Yes 48

Albert P Sommers Jr.H20Carl R LoucksH59Catherine R ConnollyH13Dan R KirkbrideH04David E NorthrupH50David H BlevinsH25Dn.Donald E Burkhart JrH15Elaine HarveyH26Eric BarlowR · H03Glenn W MonizH46Gregory R BlikreH53Hans HuntH02James W ByrdH44Jerry D PaxtonH47John C EklundH10John L FreemanH60John W PattonH29Katherine K ColemanH30Keith M GingeryH23Ken A EsquibelH41Kermit C BrownH14Lee FilerD · H12Lloyd LarsenR · H54Mark SemlekH01Martha D HalversonH22Mary A ThroneH11Matthias E GreeneH45Matt TeetersH05Michael D GreearH27Michael K MaddenH40Norine A KasperikH32Richard L CannadyH06Rita CampbellH34Rosie M BergerH51Ruth A PetroffH16Samuel P KroneH24Stanley L BlakeH39Stephen D WattH17Steve HarshmanR · H37Susan S WilsonH07Thomas A LockhartH57Thomas J WaltersH38Timothy M StubsonH56Tom Lubnau IIH31Troy R MaderH52W. Patrick P GogglesH33Zwonitzer

No 12

Allen M JaggiH19David R MillerH55Garry C PiiparinenH49Gerald GayH36Kathleen DavisonH18Kendell R KroekerH35Lynn HutchingsR · H42Mark H BakerH48Nathan A WintersH28Nicholas BRobert M McKimH21Thomas F ReederH58

Official activity

Bill history

  1. Assigned Chapter NumberLSO
  2. Governor Signed HEA0032Governor
  3. S President Signed HEA No. 0032Senate
  4. H Speaker Signed HEA No. 0032House
  5. Assigned Number HEA0032LSO
  6. S Passed 3rd ReadingSenate
  7. S Passed 2nd ReadingSenate
  8. S Passed CoWSenate
  9. S Placed on General FileSenate
  10. S03 Recommended Do PassSenate
  11. S Introduced and Referred to S03Senate
  12. S Received for IntroductionSenate
  13. H Passed 3rd ReadingHouse
  14. H Passed 2nd ReadingHouse
  15. H Passed CoWHouse
  16. H Placed on General FileHouse
  17. H03 Recommended Do PassHouse
  18. H Introduced and Referred to H03House
  19. H Received for IntroductionHouse
  20. Bill Number AssignedLSO