Plain English Breakdown
The plain English breakdown is still being put together. The official documents below are already here.
Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.
HB0102 • 2009
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.
The latest official action shows that this bill did not move forward in that session.
The plain English breakdown is still being put together. The official documents below are already here.
These notes stay tied to the official amendment files and metadata from the legislature.
2nd reading • BROWN
Plain English: Adopted 2nd reading by BROWN
2nd reading • ANDERSON,R
Plain English: Failed 2nd reading by ANDERSON,R
3rd reading • SHEPPERSON
Plain English: Filed 3rd reading by SHEPPERSON
3rd reading • SHEPPERSON
Plain English: Adopted, Corrected 3rd reading by SHEPPERSON
3rd reading • SHEPPERSON
Plain English: Failed, Corrected 3rd reading by SHEPPERSON
Standing Committee • H03
Plain English: Adopted Standing Committee by H03
Standing Committee • SCHIFFER
Plain English: Failed Standing Committee by SCHIFFER
S Failed CoW; Indef Postponed
Amendment Failed
S Placed on General File
S03 Recommended Amend and Do Pass
S Introduced and Referred to S03
S Received for Introduction
H Passed 3rd Reading
Amendment Failed
Amendment Adopted
H Passed 2nd Reading
Amendment Failed
Amendment Adopted
H Passed CoW
Amendment Adopted
H Amendments Adopted
H Placed on General File
H03 Recommended Amend and Do Pass
H Received for Introduction
H Introduced and Referred to H03
Bill Number Assigned
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