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SF0124 • 2015

Sales and use tax enforcement.

AN ACT relating to sales and use tax; requiring listing of delinquent taxpayers 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
Senator Cooper
Last action
2015-03-06
Official status
enrolled
Effective date
7/1/2015

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.

SF0124HS001

Standing Committee • HRevenue

Adopted

Plain English: Adopted Standing Committee by HRevenue

  • 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.
SF0124SS001

Standing Committee • SRevenue

Corrected, Adopted

Plain English: Corrected, Adopted Standing Committee by SRevenue

  • 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

  1. 2015-03-06 LSO

    Assigned Chapter Number

  2. 2015-03-06 Governor

    Governor Signed SEA No. 0059

  3. 2015-03-03 House

    H Speaker Signed SEA No. 0059

  4. 2015-03-03 Senate

    S President Signed SEA No. 0059

  5. 2015-03-03 LSO

    Assigned Number SEA No. 0059

  6. 2015-03-02 Senate

    S Concur:Passed 29-0-1-0-0

  7. 2015-03-02 Senate

    S Received for Concurrence

  8. 2015-03-02 House

    H 3rd Reading:Passed 48-10-2-0-0

  9. 2015-02-27 House

    H 2nd Reading:Passed

  10. 2015-02-26 House

    H COW:Passed

  11. 2015-02-26 House

    Amendment Adopted

  12. 2015-02-23 House

    H Placed on General File

  13. 2015-02-23 House

    Revenue:Recommend Amend and Do Pass 8-1-0-0-0

  14. 2015-02-18 House

    H Introduced and Referred to H03 - Revenue

  15. 2015-02-11 House

    H Received for Introduction

  16. 2015-02-10 Senate

    S 3rd Reading:Passed 30-0-0-0-0

  17. 2015-02-09 Senate

    S 2nd Reading:Passed

  18. 2015-02-06 Senate

    S COW:Passed

  19. 2015-02-05 Senate

    S Placed on General File

  20. 2015-02-05 Senate

    Amendment Adopted

  21. 2015-02-05 Senate

    Revenue:Recommend Amend and Do Pass 5-0-0-0-0

  22. 2015-01-27 Senate

    S Introduced and Referred to S03 - Revenue

  23. 2015-01-27 Senate

    S Received for Introduction

  24. 2015-01-26 LSO

    Bill Number Assigned

Official Summary Text

Summary for LSO115
Bill No.:
SF0124
Effective
:
7/1/2015

LSO No.:
15LSO-0292

Enrolled Act No.:
SEA 59

Chapter No.:
140

Prime Sponsor:
Cooper

Catch Title:
Sales and use tax enforcement.

Subject:
Sales and use tax enforcement penalties.

Summary/Major Elements:

Existing law provides various penalties that may be imposed for delinquent sales and use taxes.

This bill specifies if any vendor or taxpayer is 150 or more days delinquent on sales or use taxes, the
D
epartment of
R
evenue
shall post the taxpayer’
s name, sales and use tax license number, address and unpaid balance owed on the website of the department.

The department is required to provide 30 days notice to the taxpayer or vendor prior to posting the information on the website.

The penalty does not apply to any taxpayer or vend
o
r who has a formal payment arrangement with the department.
The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.

Current Bill Text

Read the full stored bill text 
ORIGINAL
Senate
File No
.
SF0124

ENROLLED ACT NO. 59,

SENATE

SIXTY-THIRD LEGISLATURE OF THE STATE OF WYOMING
2015 General Session

AN ACT relating to sales and use tax; requiring listing of delinquent taxpayers 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
‑
108(c) by creating a new paragraph (xvi)
and
39
‑
16
‑
108(c) by creating a new paragraph (xviii) are amended to read:

39
‑
15
‑
108
.

Enforcement.

(c)

Penalties. The following shall apply:

(xvi)

Notwithstanding W.S. 39
‑
15
‑
102(e), if any vendor o
r taxpayer is one hundred fifty (15
0) days or more delinquent on taxes due under this article, has not entered into a formal payment arrangement with the department and after thirty (30) days notice provided by first class mail, the department shall post monthly the name of the vendor or taxpayer, the sales and use tax license number, physical address and the unpaid balance owed by the vendor or taxpayer on the website of the department indicating that the vendor or taxpayer
h
as not paid the tax due under this article.

39
‑
16
‑
108
.

Enforcement.

(c)

Penalties. The following shall apply:

(xviii)

Notwithstanding W.S. 39
‑
16
‑
102(c), if any vendor o
r taxpayer is one hundred fifty (15
0) days or more delinquent on taxes due under this article, has not entered into a formal payment arrangement with the
department and after thirty (30) days notice provided by first class mail, the department shall post monthly the name of the vendor or taxpayer, the sales and use tax license number, physical address and the unpaid balance owed by the vendor or taxpayer on the website of the department indicating that the vendor or taxpayer
h
as not paid the tax due under this article.

Section
2
.

This
act is effective July 1,
2015
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the
Senate
.

Chief Clerk

1