Sales tax vendor-minimum revenue collection.

WORKING DRAFT
2005
STATE OF WYOMING
05LSO-0513

HOUSE BILL
NO.
HB0213

Sales tax vendor-minimum revenue collection.

Sponsored by:
Representative(s) Hinckley

A BILL

for

AN ACT relating to taxation and revenue; amending the definition of sales and use tax vendor as specified; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.
W.S. 39
‑
15
‑
101(a)(xv) and 39
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16
‑
101(a)(x) are amended to read:

39
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15
‑
101.

Definitions.

(a)

As used in this article:

(xv)

"Vendor" means any person engaged in the business of selling at retail or wholesale tangible personal property, admissions or services which are subject to taxation under this article
which business generates one hundred dollars ($100.00) or more in sales tax in any one (1) calendar year
. "Vendor" includes a vehicle dealer as defined by W.S. 31
‑
16
‑
101(a)(xviii);

39
‑
16
‑
101.

Definitions.

(a)

As used in this article:

(x)

"Vendor" means any person engaged in the business of selling at retail or wholesale tangible personal property
which business generates one hundred dollars ($100.00) or more in use tax in any one (1) calendar year
, having or maintaining within this state, directly or by any subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agents operating or soliciting sales or advertising within this state under the authority of the vendor or its subsidiary, regardless of whether the place of business or agent is located in the state permanently or temporarily or whether the vendor or subsidiary is qualified to do business within this state. Agents acting under the authority of the vendor include but are not limited to truckers, peddlers, canvassers, salespersons, representatives, employees, supervisors, distributors, delivery persons or any other persons performing services in this state. "Vendor" also includes every person who engages in regular or systematic solicitation by three (3) or more separate transmittances of an advertisement or advertisements in any twelve (12) month period in a consumer market in this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, or by means of print, radio, television or other electronic media, by mail, telegraph, telephone, computer data base, cable, optic, microwave, satellite or other communication system for the purpose of effecting retail sales of tangible personal property;

Section 2.
This act is effective July 1, 2005.

(END)

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HB0213