HB0230 • 2009

Vehicle sales and use tax-2.

AN ACT relating to vehicle sales and use tax; requiring the titling of certain vehicles; exempting sales of vehicles to residents of other states from the sales tax; and providing for an effective date.

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Representative Anderson, Rodney
Last action: 2009-03-12
Official status: enrolled
Effective date: 7/1/2009

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.

HB0230HS001

Standing Committee • H08

Adopted

Plain English: Adopted Standing Committee by H08

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.

HB0230SS001

Standing Committee • SCHIFFER

Adopted

Plain English: Adopted 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

2009-03-12 LSO
Assigned Chapter Number - 189
2009-03-12 Governor
Governor Signed HEA No,. 0115
2009-03-05 Senate
S President Signed HEA No. 0115
2009-03-05 House
H Speaker Signed HEA No. 0115
2009-03-04 LSO
Assigned Number HEA No. 0115
2009-03-04 House
H Did Concur
2009-03-03 House
H Received for Concurrence
2009-03-03 Senate
S Passed 3rd Reading
2009-03-02 Senate
S Passed 2nd Reading
2009-02-27 Senate
S Passed CoW
2009-02-27 Senate
S Amendments Adopted
2009-02-27 Senate
Amendment Adopted
2009-02-26 Senate
S Placed on General File
2009-02-26 Senate
S03 Recommended Amend and Do Pass
2009-02-12 Senate
S Introduced and Referred to S03
2009-02-12 Senate
S Received for Introduction
2009-02-10 House
H Passed 3rd Reading
2009-02-09 House
H Passed 2nd Reading
2009-02-06 House
H Passed CoW
2009-02-06 House
H Amendments Adopted
2009-02-06 House
Amendment Adopted
2009-01-30 House
H Placed on General File
2009-01-30 House
H08 Recommended Amend and Do Pass
2009-01-21 House
H Introduced and Referred to H08
2009-01-20 House
H Received for Introduction
2009-01-19 LSO
Bill Number Assigned

Official Summary Text

Bill No.: <billno> Drafter: <drafterinit>

Bill No.:
HB0230
Drafter:

JDA

LSO No.:
09LSO-0521
Effective Date:

7/1/2009

Enrolled Act No.:
HEA0115

Chapter No.:
189

Prime Sponsor:
Representative
Anderson, R.

Catch Title:
Vehicle
sales and use tax-2.

Subject:
Sales tax on
motor vehicles.

Summary/Major Elements:

This bill provides for a sales tax
exemption for motor vehicles which are sold to nonresidents of Wyoming if the vehicle will be removed from Wyoming within thirty days of purchase.

Note:

Final action on this bill was not taken at the time this summary
was prepared. Should changes be made to the bill upon final passage, an
updated summary will be transmitted to all legislators.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE

BILL

NO.
0230

ENROLLED ACT NO. 115, HOUSE OF REPRESENTATIVES

SIXTIETH LEGISLATURE OF THE STATE OF
WYOMING
2009 GENERAL SESSION

AN ACT relating to vehicle sales and use tax; exempting sales of vehicles to residents of other states from the sales tax;
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)(ix)(A)
and
by creating a new subparagraph (B)
and
39
‑
16
‑
105(a)(x)(A)
and
by creating a new subparagraph (B) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

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

(ix)

For the purpose of avoiding application of the sales tax more than once on the same article of tangible property for the same taxpayer:

(A)

The trade-in value of tangible personal property shall be excluded from the sales price of new tangible personal property when trade-in and purchase occur
in one (1) transaction
;
.

and

(B)

The sales price paid for a motor vehicle, house trailer, trailer coach, trailer or semitrailer as defined in
W.S.
31
‑
1
‑
101 if the vehicle is purchased by a nonresident of Wyoming and the vehicle is to be
removed
from the state of Wyoming within thirty (30) days of purchase. The purchaser shall declare under penalty of perjury on a form prescribed by the department that he is not a resident of
Wyoming
.

39
‑
16
‑
105.

Exemptions.

(a)

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

(x)

For the purpose of avoiding application of the use tax more than once on the same article of tangible property for the same taxpayer:

(A)

The trade-in value of tangible personal property shall be excluded from the sales price of new tangible personal property when trade-in and purchase occur in one (1) transaction
;
.

and

(B)

The purchase price paid for a motor vehicle, house trailer, trailer coach, trailer or semitrailer as defined in
W.S.
31
‑
1
‑
101 if the vehicle is purchased by a nonresident of
Wyoming
and the vehicle is to be
removed
from the state of
Wyoming
within thirty (30) days of purchase. The purchaser shall declare under penalty of perjury on a form prescribed by the department that he is not a resident of
Wyoming
.

Section
2
.

This act is effective July 1, 2009.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1