Sales and Use Tax Definitions Update
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Bill Summary - 20LSO-0266 Bill No.: SF0043 Effective: 7/1/2020 12:00:00 AM LSO No.: 20LSO-0266 Enrolled Act No.: SEA No. 0063 Chapter No.: 118 Prime Sponsor: Joint Revenue Interim Committee Catch Title: Sales and use tax-definitions update. Subject: Sales and use tax-definitions update. Summary/Major Elements: The bill revises the definition of "sale" for purposes of sales and use taxes to include a transfer of title. The bill also provides a definition for "exempt motor vehicle" for the purposes of sales and use taxes and specifies actions to be taken by county treasurers upon a transfer of title for these vehicles. 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 6, 12:01 AM
Why they voted this way
The lawmaker supports the bill because the House agreed to all of their desired provisions and withdrew a proposed change that would have broadly expanded the definition of vendor.
R · S25
Why they voted this way
The speaker supports the bill because it clarifies how titles are issued for exempt motor vehicles by requiring documentation of tax exemptions, and updates vendor definitions to require reporting only when sales exceed $5,000.
Why they voted this way
The speaker opposes the bill because it forces individuals selling items like used trucks or cookies over $5,000 to obtain a sales tax license, which he views as departmental overreach.
H40
Why they voted this way
The lawmaker opposes the amendment because a $5,000 threshold is too low for farm equipment transactions between neighbors. Selling items like tractors or balers often exceeds this amount, potentially putting farmers in violation of tax laws if they lack proper registration.
Why they voted this way
The lawmaker supports the amendment as a way to encourage entrepreneurship by removing regulatory and tax barriers for individuals testing new business ideas. The $5,000 threshold offers a reasonable financial break for small-scale sellers.
Why they voted this way
The lawmaker supports the amendment because establishing a specific metric in statute helps the Department of Revenue determine who must collect sales tax. This addresses concerns about legal ambiguity following a recent court case.
Why they voted this way
The lawmaker opposes the amendment because they believe the issue requires more public input and should be addressed during an interim period. They argue that citizens need a chance to comment on these changes.
If a lawmaker is not listed, we couldn't find a published reason.
Wyoming roll calls
8 roll calls
Official activity
Changes
5 stored
The amendment adds new definitions for 'exempt motor vehicle' in relation to sales and use taxes, detailing what happens when such vehicles are transferred.
The amendment adds a new definition for 'Vendor' under the sales and use tax definitions, specifying conditions that classify someone as a vendor.
The amendment adds a new definition for 'Vendor' under Wyoming state tax law and specifies conditions under which certain entities are considered vendors.
The amendment changes the definition of 'vendor' to remove the requirement that a person must be in the business of selling and adds new specific definitions for 'vendor'.
The amendment removes certain changes made by the House and reinstates other specific changes related to sales and use tax definitions.