Official summary
Summary for LSO115
Bill No.:
HB0067
Effective
:
7/1/2016
LSO No.:
16LSO-0333
Enrolled Act No.:
HEA No. 0015
Chapter No.:
92
Prime Sponsor:
Edwards
Catch Title:
Senior center meal sales tax exemption.
Subject:
Limitation on the sales tax exemption for senior center meals
Summary/Major Elements:
C
urrently, Wyoming law
imposes no sales tax on
sales of meals
to “persons”
if the sale occurs
in the regular conduct of senior citizen center functions and activities
.
This bill
clarifies
who is eligible for the sales tax exemption
. Only
senior citizens
, their guests
and m
eals delivered to the homebound qualify for the
exemption.
The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill
.