Vehicle sales and use tax.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0497

HOUSE BILL
NO.

HB0160

Vehicle sales and use tax.

Sponsored by:
Representative(s) Esquibel, K., Filer, Goggles, Kasperik, Kirkbride, Madden and McKim and Senator(s) Barnard, Cooper and Emerich

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; conforming interest and fee provisions; 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) 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

(6
0
)

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

sixty (6
0
)

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:

(A)

Interest shall accrue at the rate of one percent (1%) per month or fractional portion thereof from the
fiftieth
sixt
ieth

day after the date of sale until the date of payment of all sales tax interest and civil fees due. County treasurers shall collect interest due under this subsection which shall be forwarded to the department and credited to the state general fund;

(B)

A civil fee of twenty-five dollars ($25.00) from the
fiftieth
sixt
ieth
day through the
sixtieth

sevent
ieth
day after the date of sale shall also be assessed by the county treasurer under this paragraph. If all sales tax, interest and civil fees due are not paid by the
sixtieth

sevent
ieth
day, the civil fee shall be the twenty-five dollar ($25.00) amount or ten percent (10%) of
the amount of tax due, whichever is greater, and shall be assessed by the county treasurer. Civil fees collected under this subparagraph shall be credited to the general fund of the county which makes the collection;

(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 (6
0
)

day period.

Section 2.

This act is effective
January 1, 2014
.

(END)

1
HB0160