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HB0102 • 2009

Excise tax-vendor compensation.

AN ACT relating to taxation and revenue; providing for a credit to vendors for the collection and payment of sales and use taxes; 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
2009-02-17
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.

HB0102H2001

2nd reading • BROWN

Adopted

Plain English: Adopted 2nd reading by BROWN

  • 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.
HB0102H2002

2nd reading • ANDERSON,R

Failed

Plain English: Failed 2nd reading by ANDERSON,R

  • 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.
HB0102H3001

3rd reading • SHEPPERSON

Filed

Plain English: Filed 3rd reading by SHEPPERSON

  • 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.
HB0102H3001.01

3rd reading • SHEPPERSON

Adopted, Corrected

Plain English: Adopted, Corrected 3rd reading by SHEPPERSON

  • 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.
HB0102H3001.02

3rd reading • SHEPPERSON

Failed, Corrected

Plain English: Failed, Corrected 3rd reading by SHEPPERSON

  • 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.
HB0102HS001

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.
HB0102SS001

Standing Committee • SCHIFFER

Failed

Plain English: Failed Standing Committee by SCHIFFER

  • 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. 2009-02-17 Senate

    S Failed CoW; Indef Postponed

  2. 2009-02-17 Senate

    Amendment Failed

  3. 2009-01-29 Senate

    S Placed on General File

  4. 2009-01-29 Senate

    S03 Recommended Amend and Do Pass

  5. 2009-01-26 Senate

    S Introduced and Referred to S03

  6. 2009-01-26 Senate

    S Received for Introduction

  7. 2009-01-21 House

    H Passed 3rd Reading

  8. 2009-01-21 House

    Amendment Failed

  9. 2009-01-21 House

    Amendment Adopted

  10. 2009-01-20 House

    H Passed 2nd Reading

  11. 2009-01-20 House

    Amendment Failed

  12. 2009-01-20 House

    Amendment Adopted

  13. 2009-01-19 House

    H Passed CoW

  14. 2009-01-19 House

    Amendment Adopted

  15. 2009-01-19 House

    H Amendments Adopted

  16. 2009-01-16 House

    H Placed on General File

  17. 2009-01-16 House

    H03 Recommended Amend and Do Pass

  18. 2009-01-13 House

    H Received for Introduction

  19. 2009-01-13 House

    H Introduced and Referred to H03

  20. 2009-01-05 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text
WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0144.E1

HOUSE BILL
NO.
HB0102

Excise tax-vendor compensation.

Sponsored by:
Joint Revenue Interim Committee

A BILL

for

AN ACT relating to
taxation and revenue; providing for a credit to vendors for the collection and payment of sales and use taxes;
specifying the source of the funding of the credit;
and providing for an effective date.

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

Section 1
.

W.S. 39
‑
15
‑
107(b) by creating a new paragraph (xi) and 39
‑
16
‑
107(b) by creating a new paragraph (viii) are amended to read:

39
‑
15
‑
107.

Compliance; collection procedures.

(b)

Payment. The following shall apply:

(xi)

A credit
shall be
allowed against the taxes imposed by this chapter for expenses incurred by a vendor for the accounting and reporting of taxes. The credit is equal to one percent (1%) of the amount of tax due but not to exceed a total of
one
thousand dollars ($1,000.00) in any calendar year for the combined total of all business premises of the vendor. The vendor shall
deduct
the credit for each tax period on forms prescribed and furnished by the department. A
deduction
for
the
credit is not allowed if the vendor fails to pay the tax due, plus any estimated tax liability, before the payment becomes delinquent.
The credit shall be deducted only from the share of the tax that is distributed to the general fund under W.S. 39
‑
15
‑
111 (b)(i).

39
‑
16
‑
107.

Compliance; collection procedures.

(b)

Payment. The following shall apply:

(viii)

A credit
shall be
allowed against the taxes imposed by this chapter for expenses incurred by a vendor for the accounting and reporting of taxes. The credit is equal to one percent (1%) of the amount of tax due but not to exceed a total of
one
thousand dollars ($1,000.00) in any calendar year for the combined total of all business premises of the vendor. The vendor shall
deduct
the credit for each tax period on forms prescribed and furnished by the department. A
deduction
for
the
credit is not allowed if the vendor fails to pay the tax due, plus any estimated tax liability, before the payment becomes delinquent.
The credit shall be deducted only from the share of the tax that is distributed to the general fund under W.S. 39
‑
16
‑
111(b)(i).

Section 2.

This act is effective
January
1, 20
10
.

(END)

1
HB0102