Senior Center Meal Sales Tax Exemption
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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 .
Public statements
Last checked Aug 7, 12:53 AM
R · S25
Why they voted this way
The lawmaker opposed the bill because senior centers accommodating guests creates unfair competition with private businesses, and he believes government-subsidized activities should not be used in this manner.
R · S27
Why they voted this way
The lawmaker supported the bill because he felt it unnecessary to burden nonprofits and small senior operations with collecting minimal tax revenue given their funding constraints.
Why they voted this way
The lawmaker argues that passing the bill is necessary because Wyoming would otherwise be the only state charging sales tax on senior center meals, which disproportionately harms seniors on fixed incomes.
Why they voted this way
The lawmaker supports the bill because it narrows the tax exemption to prevent family members of seniors from eating at senior centers without being charged sales tax.
If a lawmaker is not listed, we couldn't find a published reason.
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