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HB0042 • 2006

Sales and use tax-contractors as vendors.

AN ACT relating to taxation and revenue; imposing a sales and use tax when a contractor is acting as a vendor; and providing for an effective date.

Taxes
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Revenue
Last action
2006-03-11
Official status
inactive
Effective date
Not listed

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0042HS001

Standing Committee • H03

Adopted

Plain English: Adopted Standing Committee by H03

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

  1. 2006-03-11 Wyoming Legislature

    Died In Committee

  2. 2006-02-21 Senate

    S Introduced and Referred to S03; No Report Prior to CoW Cutoff

  3. 2006-02-21 Senate

    S Received for Introduction

  4. 2006-02-17 House

    H Passed 3rd Reading

  5. 2006-02-16 House

    H Passed 2nd Reading

  6. 2006-02-15 House

    H Passed CoW

  7. 2006-02-15 House

    Amendment Adopted

  8. 2006-02-15 House

    H Amendments Adopted

  9. 2006-02-15 House

    H Placed on General File

  10. 2006-02-15 House

    H03 Recommended Amend and Do Pass

  11. 2006-02-14 House

    H Introduced and Referred to H03

  12. 2006-02-13 House

    H Received for Introduction

  13. 2005-12-16 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
WORKING DRAFT
2006
STATE OF
WYOMING
06LSO-0290.E1

HOUSE BILL
NO.
HB0042

Sales and use tax-contractors as vendors.

Sponsored by:
Joint Revenue Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; imposing a sales and use tax when a contractor is acting as a vendor; and providing for an effective date.

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

Section 1.

W.S. 39
‑
15
‑
303 by creating a new subsection (c) and 39
‑
16
‑
303 by creating a new subsection (c) are amended to read:

39
‑
15
‑
303.

Imposition.

(c)

Contractors as vendors. The following shall apply:

(i)

Contractors may act as retail merchants of building supplies or construction materials that were purchased tax free for resale. Under those circumstances a contractor shall obtain a license to collect sales tax as a vendor as provided by W.S. 39
‑
15
‑
106;

(ii)

When the contractor contracts to bill material and labor separately, he shall charge sales tax on the
sales
price of all materials. When the contractor bills
material and labor together
, all supplies and materials shall be taxable to the contractor on the basis of the contractor's cost of the materials and supplies.

39
‑
16
‑
303.

Imposition.

(c)

Contractors as vendors. The following shall apply:

(i)

Contractors may act as retail merchants of building supplies or construction materials that were purchased tax free for resale. Under those circumstances a contractor shall obtain a license to collect use tax as a vendor as provided by W.S. 39-16-106;

(ii)

When the contractor contracts to bill material and labor separately, he shall charge use tax on the
sales
price of all materials. When the contractor bills
material and labor together
, all supplies and materials shall be taxable to the contractor on the basis of the contractor's cost of the materials and supplies.

Section 2.

This act is effective July 1, 2006.

(END)

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HB0042