HB0067 • 2016

Senior center meal sales tax exemption.

AN ACT relating to taxation and revenue; revising the sales tax exemption for meals provided by senior centers 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 Edwards
Last action: 2016-03-07
Official status: enrolled
Effective date: 7/1/2016

Plain English Breakdown

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

Bill History

2016-03-07 LSO
Assigned Chapter Number
2016-03-04 Governor
Governor Signed HEA No. 0015
2016-03-01 Senate
S President Signed HEA No. 0015
2016-02-29 House
H Speaker Signed HEA No. 0015
2016-02-29 LSO
Assigned Number HEA No. 0015
2016-02-29 Senate
S 3rd Reading:Passed 29-1-0-0-0
2016-02-26 Senate
S 2nd Reading:Passed
2016-02-25 Senate
S COW:Passed
2016-02-25 Senate
S Placed on General File
2016-02-25 Senate
S03 - Revenue:Recommend Do Pass 3-2-0-0-0
2016-02-24 Senate
S Introduced and Referred to S03 - Revenue
2016-02-15 Senate
S Received for Introduction
2016-02-15 House
H 3rd Reading:Passed 58-2-0-0-0
2016-02-12 House
H 2nd Reading:Passed
2016-02-11 House
H COW:Passed
2016-02-10 House
H Placed on General File
2016-02-10 House
H03 - Revenue:Recommend Do Pass 9-0-0-0-0
2016-02-09 House
H Introduced and Referred to H03 - Revenue 57-1-2-0-0
2016-02-05 House
H Received for Introduction
2016-02-02 LSO
Bill Number Assigned

Official Summary Text

Summary for LSO115

Bill No.:
HB0067
Effective
:
7/1/2016

LSO No.:
16LSO-0333

Enrolled Act No.:
HEA No. 0015

Chapter No.:
92

Prime Sponsor:
Edwards

Catch Title:
Senior center meal sales tax exemption.

Subject:
Limitation on the sales tax exemption for senior center meals

Summary/Major Elements:

C
urrently, Wyoming law
imposes no sales tax on
sales of meals
to “persons”
if the sale occurs
in the regular conduct of senior citizen center functions and activities
.

This bill

clarifies
who is eligible for the sales tax exemption
. Only
senior citizens
, their guests
and m
eals delivered to the homebound qualify for the
exemption.
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
House
Bill No
.
HB0067

ENROLLED ACT NO. 15,

HOUSE OF REPRESENTATIVES

SIXTY-THIRD LEGISLATURE OF THE STATE OF WYOMING
2016 Budget Session

AN ACT relating to taxation and revenue; revising the sales tax exemption for meals provided by senior centers 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)(iv)(B) is amended to read:

39
‑
15
‑
105
.

Exemptions.

(a)

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

(iv)

For the purpose of
exempting sales of services and tangible personal property sold to government, charitable and nonprofit organizations, irrigation districts and weed and pest control districts, the following are exempt:

(B)

Sales made to religious or charitable organizations including nonprofit organizations providing meals or services to senior citizens as certified to the department of revenue by the department of health in or for the conduct of the regular religious, charitable or senior citizen functions and activities and sales of meals made to
persons
senior citizens, guests
of seniors
and meals delivered to the homebound

in regular conduct of senior citizen centers functions and activities;

Section

2
.

This
act is effective July 1,
201
6
.

(END)

1