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Wyoming2014Enacted

HB0154

Sales Tax Exemption for Tips

Last scannedOct 18, 2026, 2:19 AM

In one sentence

This law removes sales tax from tips given to tipped employees, whether the tip is included on the bill or added separately.

What it does

  • Adds an exemption to the state sales tax for gratuities offered to tipped employees.
  • States that the exemption applies whether the tip is included on the invoice or separately invoiced by the seller.
  • Sets the effective date of the law to July 1, 2014.

Who it affects

  • Tipped employees as defined in state labor law.
  • Sellers who invoice for services or tangible personal property.

Limits and unknowns

  • The law only applies to tips for employees defined in a specific labor law section (W.S. 27-4-202(b)).
  • The source does not explain how businesses must calculate the tax on the rest of the bill.

Plain language

Terms to know

Gratuity
A tip or payment offered to an employee for service.
Exemption
A rule that says a specific item or service does not have to pay a certain 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.: HB0154 Drafter: JDA LSO No.: 14LSO-0332 Effective Date: 7/1/2014 Enrolled Act No.: HEA0052 Chapter No.: CH0077 Prime Sponsor: Representative Petroff Catch Title: Exemption for gratuities. Subject: Sales tax Summary/Major Elements: Existing law specifies certain items which are exempt from sales tax. This bill adds an exemption to the sales tax for gratuities which are offered to tipped employees. The exemption applies whether or not the gratuity is included on the invoice.

Public statements

Why lawmakers voted

Last checked Aug 7, 12:32 PM

Voted Yes

Why they voted this way

The speaker explains that the bill is necessary to extend a previous sales tax exemption for gratuities from food service establishments to other industries, such as guest ranches. They argue that consumers should not be required to pay sales tax on these tips.

Public statementFloor statement at 3:10:35 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 27-3-0-0-02014-03-05 · Senate27 yes 3 no
Yes
27
No
3
Absent
0
Excused
0
Conflict
0

Yes 27

Anderson JD S02Anderson JL S28Bernadine CraftS12Bill LandenR · S27Bruce Burns Jr.S21Cale CaseR · S25Charles ScottR · S30Chris RothfussD · S09Curtis MeierS03Dan DockstaderR · S16Floyd EsquibelS08Fred M EmerichS05Henry 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 3

Drew A PerkinsS29Eli D BeboutS26Gerald E GeisS20
S03 Recommended Do Pass 5-0-0-0-02014-02-27 · Senate5 yes 0 no
Yes
5
No
0
Absent
0
Excused
0
Conflict
0

Yes 5

AndersonCale CaseR · S25Fred M EmerichS05J.L. (SD28)Ray R PetersonS19
H Passed 3rd Reading 58-1-1-0-02014-02-24 · House58 yes 1 no
Yes
58
No
1
Absent
0
Excused
1
Conflict
0

Yes 58

Albert P Sommers Jr.H20Allen M JaggiH19Catherine R ConnollyH13Dan R KirkbrideH04David E NorthrupH50David H BlevinsH25David R MillerH55Dn.Donald E Burkhart JrH15Dv.Elaine HarveyH26Eric BarlowR · H03Garry C PiiparinenH49Gerald GayH36Glenn 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 SemlekH01Martha D HalversonH22Mary 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 1

Carl R LoucksH59

Excused 1

Thomas A LockhartH57
H03 Recommended Do Pass 8-1-0-0-02014-02-17 · House8 yes 1 no
Yes
8
No
1
Absent
0
Excused
0
Conflict
0

Yes 8

Dan R KirkbrideH04David E NorthrupH50John C EklundH10Michael K MaddenH40Ruth A PetroffH16Semlek MTroy R MaderH52W. Patrick P GogglesH33

No 1

Carl R LoucksH59
H Introduced and Referred to H03 60-0-0-0-02014-02-13 · House60 yes 0 no
Yes
60
No
0
Absent
0
Excused
0
Conflict
0

Yes 60

Albert P Sommers Jr.H20Allen M JaggiH19Carl R LoucksH59Catherine R ConnollyH13Dan R KirkbrideH04David E NorthrupH50David H BlevinsH25David R MillerH55Dn.Donald E Burkhart JrH15Elaine HarveyH26Eric BarlowR · H03Garry C PiiparinenH49Gerald GayH36Glenn 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 SemlekH01Martha D HalversonH22Mary 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 A LockhartH57Thomas F ReederH58Thomas J WaltersH38Timothy M StubsonH56Tom Lubnau IIH31Troy R MaderH52W. Patrick P GogglesH33Zwonitzer

Official activity

Bill history

  1. Assigned Chapter NumberLSO
  2. Governor Signed HEA0052Governor
  3. S President Signed HEA No. 0052Senate
  4. H Speaker Signed HEA No. 0052House
  5. Assigned Number HEA0052LSO
  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