HB0154 • 2014

Exemption for gratuities.

AN ACT relating to sales tax; providing a sales tax exemption for gratuities 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: 2014-03-11
Official status: enrolled
Effective date: 7/1/2014

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2014-03-11 LSO
Assigned Chapter Number
2014-03-10 Governor
Governor Signed HEA0052
2014-03-06 Senate
S President Signed HEA No. 0052
2014-03-05 House
H Speaker Signed HEA No. 0052
2014-03-05 LSO
Assigned Number HEA0052
2014-03-05 Senate
S Passed 3rd Reading
2014-03-04 Senate
S Passed 2nd Reading
2014-03-03 Senate
S Passed CoW
2014-02-27 Senate
S Placed on General File
2014-02-27 Senate
S03 Recommended Do Pass
2014-02-24 Senate
S Introduced and Referred to S03
2014-02-24 Senate
S Received for Introduction
2014-02-24 House
H Passed 3rd Reading
2014-02-21 House
H Passed 2nd Reading
2014-02-20 House
H Passed CoW
2014-02-17 House
H Placed on General File
2014-02-17 House
H03 Recommended Do Pass
2014-02-13 House
H Introduced and Referred to H03
2014-02-12 House
H Received for Introduction
2014-02-11 LSO
Bill Number Assigned

Official Summary Text

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

Bill No.:
HB0154
Drafter:

JDA

LSO No.:
14LSO-0332
Effective Date:

7/1/2014

Enrolled Act No.:
HEA0052

Chapter No.:
CH0077

Prime Sponsor:
Representative Petroff

Catch Title:
Exemption for gratuities.

Subject:
Sales tax

Summary/Major
Elements:

Existing law specifies certain items which are exempt
from sales tax.

This bill adds an exemption to the sales tax for
gratuities which are offered to tipped employees.

The exemption applies whether or not the gratuity is
included on the invoice.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE
BILL

NO.
0154

ENROLLED ACT NO. 52, HOUSE OF REPRESENTATIVES

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2014 BUDGET SESSION

AN ACT relating to
sales tax;
providing a sales tax exemption for
gratuities
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
‑
105
(a)(
v
) by creating a new subparagraph (
D
) is amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

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

(v)

For the purpose of exempting sales of services and tangible personal property which are alternatively taxed, the following are exempt:

(D)

Gratuities or tips which are offered to tipped employees as specified in W.S. 27
‑
4
‑
202(b) are exempt from the tax whether offered by the consumer or separately invoiced by the seller.

Section 2.

This act is effective
July 1, 2014
.

(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