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Wyoming2018Enacted

SF0050

Collection of State Financial Obligations

Last scannedOct 19, 2026, 2:19 AM

In one sentence

This law allows the Wyoming Department of Revenue to hire collection agencies to collect unpaid sales and use taxes, with a fee of up to 20% added to the debt to cover collection costs.

What it does

  • Allows state agencies to use collection agencies licensed in Wyoming to assist in collecting debts owed to the state.
  • Authorizes the Department of Revenue to contract with collection agencies to collect deficiencies in sales tax.
  • Authorizes the Department of Revenue to contract with collection agencies to collect deficiencies in use tax.
  • Permits a fee of up to 20% of the debt or tax owed to be assessed to cover the costs of collection.
  • Requires collection agencies to collect the fee along with the original debt or tax.
  • Limits contract terms to two years and requires contracts to be awarded only after competition or competitive bidding.

Who it affects

  • Individuals or businesses that owe unpaid sales or use taxes to the state.
  • The Wyoming Department of Revenue.
  • Collection agencies licensed in Wyoming that contract with the state.

Limits and unknowns

  • The fee cannot exceed 20% of the total debt or tax owed.
  • Contracts with collection agencies cannot last longer than two years.
  • The bill does not specify the exact process for how the state selects which debts to send to collection agencies.

Plain language

Terms to know

Collection Agency
A company licensed in Wyoming that is hired by the state to assist in collecting debts or taxes.
Use Tax
A tax on goods used in Wyoming that were not taxed at the point of sale, often because they were bought out of state.
Sales Tax
A tax collected by retailers on the sale of goods and services within Wyoming.

Official record

Sources

Source checked
Read the official summary

Bill Summary Bill No.: SF0050 Effective : 7/1/2018 LSO No.: 18LSO-0099 Enrolled Act No.: SEA No. 0019 Chapter No.: 25 Prime Sponsor: Joint Revenue Interim Committee Catch Title: Collection of state financial obligations. Subject: Collection of financial obligations owed to the state. Summary/Major Elements: This bill specifies that if a debt to the state is sent to a collection agency for collection of the debt, the person owning the debt may be assessed a fee not to exceed twenty percent (20%) of the debt to pay for the costs of collection. This bill authorizes the department of revenue to contract with collection agencies to collect sales and use taxes and provides that the person owing the tax may be assessed a fee not to exceed twenty percent (20%) of the tax to pay for the costs of collection. 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

Why lawmakers voted

Last checked Sep 12, 10:57 AM

Voted Yes

Why they voted this way

The lawmaker supports the bill because it adds necessary wording to include collections on use tax, which was a good catch by the House that complemented their original handling of sales tax.

Public statementFloor statement at 1:11:40 Watch the statement
Voted Yes

Why they voted this way

The lawmaker explains that the bill allows assessing a fee on state financial obligations sent to collection agencies to cover the costs of collecting outstanding debts and taxes owed to the state.

Public statementFloor statement at 1:43:25 Watch the statement

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

Wyoming roll calls

Recorded votes

6 roll calls

S Concur:Passed 29-0-1-0-02018-03-05 · Senate29 yes 0 no
H 3rd Reading:Passed 54-4-2-0-02018-03-05 · House54 yes 4 no
H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-02018-02-28 · House9 yes 0 no
S 3rd Reading:Passed 29-0-1-0-02018-02-21 · Senate29 yes 0 no
S03 - Revenue:Recommend Do Pass 5-0-0-0-02018-02-15 · Senate5 yes 0 no
S Introduced and Referred to S03 - Revenue 29-0-1-0-02018-02-12 · Senate29 yes 0 no

Official activity

Bill history

  1. Governor Signed SEA No. 0019Governor
  2. Assigned Chapter Number 25LSO
  3. H Speaker Signed SEA No. 0019House
  4. S President Signed SEA No. 0019Senate
  5. Assigned Number SEA No. 0019LSO
  6. S Concur:Passed 29-0-1-0-0Senate
  7. S Received for ConcurrenceSenate
  8. H 3rd Reading:Passed 54-4-2-0-0House
  9. H 2nd Reading:PassedHouse
  10. H COW:PassedHouse
  11. H Placed on General FileHouse
  12. H03 - Revenue:Recommend Amend and Do Pass 9-0-0-0-0House
  13. H Introduced and Referred to H03 - RevenueHouse
  14. H Received for IntroductionHouse
  15. S 3rd Reading:Passed 29-0-1-0-0Senate
  16. S 2nd Reading:PassedSenate
  17. S COW:PassedSenate
  18. S Placed on General FileSenate
  19. S03 - Revenue:Recommend Do Pass 5-0-0-0-0Senate
  20. S Introduced and Referred to S03 - Revenue 29-0-1-0-0Senate

Changes

Amendments

2 stored

SF0050H2001

Adopted 2nd reading by Madden

SF0050HS001

Adopted Standing Committee by HRevenue