HB0111 • 2013

Tips and gratuities–sales tax.

AN ACT relating to labor and employment; providing for tips and gratuities as specified to be excluded from sales tax as specified; 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 Petroff
Last action: 2013-02-19
Official status: enrolled
Effective date: 7/1/2013

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.

HB0111HS001

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.

Bill History

2013-02-19 LSO
Assigned Chapter Number
2013-02-15 Governor
Governor Signed HEA0035
2013-02-13 Senate
S President Signed HEA No. 0035
2013-02-13 House
H Speaker Signed HEA No. 0035
2013-02-13 LSO
Assigned Number HEA0035
2013-02-13 Senate
S Passed 3rd Reading
2013-02-12 Senate
S Passed 2nd Reading
2013-02-11 Senate
S Passed CoW
2013-01-29 Senate
S Placed on General File
2013-01-29 Senate
S03 Recommended Do Pass
2013-01-23 Senate
S Introduced and Referred to S03
2013-01-18 Senate
S Received for Introduction
2013-01-16 House
H Passed 3rd Reading
2013-01-15 House
H Passed 2nd Reading
2013-01-14 House
H Passed CoW
2013-01-14 House
H Amendments Adopted
2013-01-14 House
Amendment Adopted
2013-01-11 House
H Placed on General File
2013-01-11 House
H03 Recommended Amend and Do Pass
2013-01-10 House
H Introduced and Referred to H03
2013-01-09 House
H Received for Introduction
2013-01-08 LSO
Bill Number Assigned

Official Summary Text

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

Bill No.:
HB0111
Drafter:

MQ

LSO No.:
13LSO-0329
Effective Date:

7/1/2013

Enrolled Act No.:
HEA0035

Chapter No.:
CH0060

Prime Sponsor:
Representative Petroff

Catch Title:
Tips and gratuitiessales tax.

Subject:
Exempts tips and gratuities from the sales
(excise) tax.

Summary/Major
Elements:

Currently, a sales tax is expressly imposed on the price
paid for meals and cover charges.

Bill exempts tips and gratuities from sales tax.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE
BILL

NO.
0111

ENROLLED ACT NO. 35, HOUSE OF REPRESENTATIVES

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2013 GENERAL SESSION

AN ACT relating to
taxation
; providing
for tips and gratuities as specified
to be excluded from sales tax as specified
;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
15
‑
103(a)(i)(F) is amended to read:

39
‑
15
‑
103.

Imposition.

(a)

Taxable event. The following shall apply:

(i)

Except as provided by W.S. 39
‑
15
‑
105, there is levied an excise tax upon:

(F)

The sales price paid for meals and cover charges
, excluding all gratuities regardless of whether offered by the customer or invoiced by the seller,
at any place where meals are regularly served to the public;

Section 2.

This act is effective July 1, 2013.

(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