Sales tax holiday.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0092

HOUSE BILL
NO.
HB0089

Sales tax holiday.

Sponsored by:
Representative(s) Zwonitzer, Dn. and Senator(s) Burns

A BILL

for

AN ACT relating to
taxation and revenue; providing for a sales tax holiday; providing exemptions regarding sales and use tax; providing for the duration of the sales tax holiday; indicating which items are and are not exempt from sales and use tax during the sales tax holiday;
and providing for an effective date.

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

Section 1.
W.S. 39
‑
15
‑
105(a)(viii)
by creating a new subparagraph (S)
and 39
‑
16
‑
105(a)(viii)
by creating a new subparagraph (H)
are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(S)

The
sales
of clothing, computers and computer related equipment, school supplies and sports supplies, as provided by department rule and regulation, during a sales tax holiday subject to the following terms and conditions:

(I)

The exempt sale shall occur during the first weekend in August beginning on Friday at 12:01 a.m. and ending at 11:59 p.m. on the following Sunday;

(II)

The exemption shall apply to the following items:

(1)

Clothing, including, but not limited to, footwear, hats, scarves and hosiery with a sales price of one hundred dollars ($100.00) or less per item;

(2)

Computers and computer related hardware, including, but not limited to, printers, monitors and carrying cases with a sales price of one thousand five hundred dollars ($1,500.00) or less per item;

(3)

School supplies, including, but not limited to, pens, pencils, paper, binders, notebooks, books,
book bags
, lunchboxes and calculators with a sales price of fifty dollars ($50.00) or less per item;

(4)

Sports supplies with a sales price of fifty dollars ($50.00) or less per item
.

(III)

The exemption shall not apply to the following items:

(1)

Sales of clothing accessories and equipment including
jewelry
, cosmetics, eyewear, wallets, watches and handbags;

(2)

Sales of protective equipment;

(3)

Sales of furniture;

(4)

Sales of an item for use in a trade or business;

(5)

Rentals;

(6)

Sales of
computer
software;

(7)

Layaway sales unless:

a.

The final payment on a layaway order is made by, and the property is received by the purchaser during the exemption period; or

b.

The purchaser selects the property and the retailer accepts the order for payment, even if delivery is made after the exemption period.

39
‑
16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(H)

The purchase of clothing, computers and computer related equipment, school supplies and sports supplies, as provided by department rule and regulation, during a sales tax holiday subject to the following terms and conditions:

(I)

The exempt purchase must occur during the first weekend in August beginning on Friday at 12:01 a.m. and ending at 11:59 p.m. on the following Sunday;

(II)

The exemption shall apply to the following items:

(1)

Clothing, including, but not limited to, footwear, hats, scarves and hosiery with a sales price of one hundred dollars ($100.00) or less per item;

(2)

Computers and computer related hardware, including, but not limited to, printers, monitors and carrying cases with a sales price of one thousand five hundred dollars ($1,500.00) or less per item;

(3)

School supplies, including, but not limited to, pens, pencils, paper, binders, notebooks, books, book bags, lunchboxes and calculators with a sales price of fifty dollars ($50.00) or less per item;

(4)

Sports supplies with a sales price of fifty dollars ($50.00) or less per item
.

(III)

The exemption shall not apply to the following items:

(1)

Purchases of clothing accessories and equipment including jewelry, cosmetics, eyewear, wallets, watches and handbags;

(2)

Purchases of protective equipment;

(3)

Purchases of furniture;

(4)

Purchases of an item for use in a trade or business;

(5)

Rentals;

(6)

Purchases of computer software;

(7)

Layaway sales unless:

a.

The final payment on a layaway order is made by, and the property is received by the purchaser during the exemption period; or

b.

The purchaser selects the property and the retailer accepts the order for payment, even if delivery is made after the exemption period.

Section 2.
This act is effective July 1, 2009.

(END)

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HB0089