Vehicle sales and use tax.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0410

HOUSE BILL
NO.
HB0131

Vehicle sales and use tax.

Sponsored by:
Representative(s) Esquibel, K., Berger, Byrd, Connolly, Gingery, Jorgensen, Lubnau and Thompson and Senator(s) Cooper and Massie

A BILL

for

AN ACT relating to
vehicle sales and use tax; amending the time for payment of sales and use tax for certain sales of vehicles;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
15
‑
108(b)(ii)
(intro) and
(C) is amended to read:

39
‑
15
‑
108.

Enforcement.

(b)

Interest. The following shall apply:

(ii)

If the sales or use tax on a vehicle, including local option sales or use tax, under W.S. 39
‑
15
‑
101 through 39
‑
15
‑
211 or 39
‑
16
‑
101 through 39
‑
16
‑
211, is not paid within
fifty (50)

sixty (60)

days after the date of the sale, or in the case of a motor vehicle brought into this state,
fifty (50)

sixty (60)

days after the vehicle is brought into the state if the owner submits to the county treasurer an affidavit and any other satisfactory proof as necessary to verify the date the vehicle was brought into the state:

(C)

The tax is delinquent if the taxpayer or his agent knew or reasonably should have known that the tax liability was not paid within the
fifty (50)

sixty (60)
day period.

Section 2.

This act is effective July 1, 2009.

(END)

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HB0131