Motor vehicle sales tax-collection by dealers.

2018
STATE OF WYOMING
18LSO-0263
Numbered
1.6

HOUSE BILL

NO.
HB0085

Motor vehicle sales tax-collection by dealers.

Sponsored by:
Representative(s) Larsen and Senator(s) Bebout

A BILL

for

AN ACT relating to motor vehicle excise taxes; requiring a vendor to collect excise tax from vehicle purchasers and remit the tax to the department of revenue; requiring one or both parties to a sale of a vehicle not purchased from a vendor to declare the sales price under penalty of perjury; clarifying that a county treasurer or the department of revenue may file the lien for failure to pay tax due on a vehicle; providing conforming amendments; repealing conflicting provisions; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
15
‑
103(b)(ii)
and (c)(iii)
, 39
‑
15
‑
107
(a)(vii),
(viii)(intro), (A), (B),

(b)
(i) and (ii)
, 39
‑
15
‑
108
(d)
(ii)
, 39
‑
16
‑
103(b)(ii)
and
39
‑
16
‑
107
(
b)
(ii) and (iii)
are amended to read:

39
‑
15
‑
103
.

Imposition.

(b)

Basis of tax. The following shall apply:

(ii)

For purposes of W.S. 39
‑
15
‑
107(b)(i),
T
he sales price of motor vehicles, house trailers, trailer coaches, trailers or semitrailers
under subparagraph (a)(i)(M) of this section
shall be declared
by the purchaser
upon a copy of the original invoice
from the vendor

that displays separately the tax collected
,

or
upon an affidavit furnished by the department

i
f not purchased from a vendor

and
one or both parties to the sale, as required by the department,
shall declare under penalty of perjury on a form prescribed by the department
the
date of sale and the
purchase
price.
T
he

tax collected shall be based upon the
declaration

or invoice
;

(c)

Taxpayer. The following shall apply:

(iii)

Any tax due under this article constitutes a debt to the state from the persons who are parties to the transaction
, other than
any vendor or other
a

seller who is
prohibited or not authorized by law
not
a vendor and not
required

to collect any tax under this article,
and is a lien from the date the tax is due on all the real and personal property of those persons;

39
‑
15
‑
107
.

Compliance; collection procedures.

(a)

Returns, reports and preservation of records. The following shall apply:

(vii)

Taxes collected

under paragraphs (b)(i) and (ii) of this section

are due and payable and shall be remitted in full
by the vendor as required under paragraphs (
i
) through (iii) and (vi)
of this subsection
, or
for
a sale
not purchased from a vendor
then

by the county treasurer to the department monthly or as required by the
department together with reports as required by the department;

(viii)

When applying for registration, every new owner of a
motorcycle
vehicle under W.S.

39
‑
15
‑
103(a)(i)(M)

shall produce
:

either
:

(A)

A
vendor

receipt

from the department
or invoice
showing that the sales or use tax has been paid;

(B)

A
receipt on forms provided
declaration on a form prescribed

by the department showing
that the motorcycle was purchased from a Wyoming licensed dealer and that the dealer has collected the sales tax

the date of sale and the
purchase
price
and signed
under penalty of perjury by one or both parties to the sale, as required on the form
; or

(b)

Payment. The following shall apply:

(i)

Except as provided by paragraph (viii) of this subsection, no
Pursuant to subsection (a) of this
section a

vendor shall collect
taxes
imposed by this article
upon the sale
of motor
vehicles, house trailers, trailer coaches, trailers or semitrailers

under W.S.

39
‑
15
‑
103(a)(i)(M)

as evidenced by a vendor receipt that displays separately the tax
collected
.

For

a sale not purchased from a vendor

t
he
taxes imposed shall be collected by the county treasurer prior to

the first registration in Wyoming and not upon subsequent registration by the same applicant. The

vendor or the
county treasurer shall collect and remit to the department the tax in effect in the county of the owner's principal residence;

(ii)

Except for those vehicles specified under paragraph (viii) of this subsection,
For

the tax imposed by this article upon the sale of a motor vehicle, house trailer, trailer coach, trailer or semitrailer

as defined in W.S.

31
‑
1
‑
101
purchased as a gift

if the donee cannot provide
a vendor receipt that displays separately the tax collected
or other evidence that the sales or use tax has been paid
,

the tax
shall be collected from the donee prior to the first registration based
upon the fair market value
of the gift
on the
donee
'
s
declaration of the purchase price

and any
other conditions of the gift

at the time of the
gift

under
penalty of perjury on a form prescribed by the department
;

39
‑
15
‑
108
.

Enforcement.

(d)

Liens. The following shall apply:

(ii)

Except as provided by W.S.

39
‑
15
‑
107(b)(viii), no vendor shall collect taxes imposed by this article upon the sale of motor vehicles, house trailers, trailer coaches, trailers or semitrailers. The taxes imposed shall be collected by the county treasurer prior to the first registration in Wyoming and not upon subsequent registration by the same applicant.
Upon a failure to pay the tax due upon any vehicle as provided by paragraph (b)(ii) of this section, the county
treasurer
clerk

shall notify the county
clerk
treasurer

and the county
clerk
treasurer

shall notify the department. The
county treasure
r
or

department may file a lien against the vehicle as provided by paragraph (i) of this subsection and
the county clerk

shall note the lien on the title of the vehicle.
After review by and approval of the board of county commissioners,
T
he
county may
also
collect the tax due and any interest, penalties
, costs of filing a lien
or costs of collection
, and after review by and approval of the board of county commissioners may seek to collect
through the use of a collection agency or by the filing of a civil action.

39
‑
16
‑
103
.

Imposition.

(b)

Basis of tax. The following shall apply:

(ii)

For purposes of W.S. 39
‑
16
‑
107(b)(ii),
T
he sales price of motor vehicles, house trailers, trailer coaches, trailers or semitrailers as defined by W.S.

31
‑
1
‑
101 shall be declared
by the purchaser
upon a copy of the original invoice from the

out-of-state
vendor

or
upon an affidavit furnished by the department

i
f not purchased from a vendor

and
one or both parties to the sale, as required by the department, shall declare under penalty of perjury on a form prescribed by the department
the date of
sale and the
purchase
price
.

T
he
t
ax collected shall be based upon the
declaration
or invoice;

39
‑
16
‑
107
.

Compliance; collection procedures.

(b)

Payment. The following shall apply:

(ii)

Except as provided by paragraph (iv) of this subsection, no
vendor shall collect the taxes imposed

by this article upon the
For

a

sale of

a

motor
vehicles

vehicle
, house
trailers

trailer
, trailer
coaches

coach
,
trailers
trailer

or
semitrailers
semitrailer

as defined by W.S. 31
‑
1
‑
101
.

not purchased from a vendor
as defined in this article
t
he taxes imposed

shall be collected by the county treasurer prior to the first registration in Wyoming and not upon subsequent registration by the same owner. The county treasurer shall collect and remit to the department the tax in effect in the county of the owner's principal residence. The tax shall not be collected if previously registered by the same nonresident owner in another state. The county treasurer may also collect the tax due and any
interest, penalties or costs of collection through the use of a collection agency or by the filing of a civil action;

(iii)

Except for those vehicles specified under paragraph (iv) of this subsection,
For
the
use tax imposed by this article upon a motor vehicle, house trailer, trailer coach, trailer or semitrailer

as defined in W.S.

31
‑
1
‑
101
purchased outside the state of Wyoming as a gift
,

if the donee cannot provide evidence that the sales or use tax has been paid
,
the tax
shall be collected from the donee prior to the first registration based
upon the fair market value of the gift
on the
donee
'
s
declaration of the purchase price

and any
other conditions of the gift

at the time of the gift

under penalty of perjury on a form prescribed by the department
;

Section 2
.

W.S.
39
‑
15
‑
103(b)(iii),
39
‑
15
‑
107(b)(viii)
, 39
‑
16
‑
103(b)(iii)
,
(c)
(iii) and
(
iv)
and 39
‑
16
‑
107(b)(iv) are repealed
.

Section
3
.

This act is effective J
anuar
y 1, 201
9
.

(END)

1
HB0085