State sales tax enforcement.

2018
STATE OF WYOMING
18LSO-0388
Numbered
1.2

HOUSE BILL

NO.
HB0150

State sales tax enforcement.

Sponsored by:
Representative(s) Burkhart

A BILL

for

AN ACT relating to taxation and revenue; defining persons to whom state sales tax provisions apply; providing personal liability for taxes not remitted to the department when due; creating a conflict of law provision; authorizing the department of revenue to deny a sales tax license for failure to collect or remit taxes as specified; providing for an appeal of an application denial; and providing for an effective date.

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

Section 1
.

W
.S. 39
‑
15
‑
101(a)
by creating a new
(x
l
v
ii
), 39
‑
15
‑
103
by creating a new subsection (d) and
39
‑
15
‑
106 by creating a new subsection (m) are amended to read:

39
‑
15
‑
101
.

Definitions.

(a)

As used in this article:

(xlvii)

"Person" means an individual, partnership, corporation, company or any other type of association and any officer or agent of any partnership, corporation, company o
r
any other type of association.
"Person" includes the following officers and agents:

(A)

A
manager of a limited liability company
;

(B)

A
n offic
er or director of a corporation;

(C)

A
partner of a partnership
;

(D)

A
n owner of a sole proprietorship.

39
‑
15
‑
103
.

Imposition.

(d)

Vendor. The following shall apply:

(
i
)

A
ny

person required to obtain
a sales tax license
,
collect tax, file a return and remit tax under this article
as a vendor
sh
all be personally liable for
any tax
collected
and not remitted to the department when due
together with any interest and penalties imposed by this article
.

Personal l
iability

under this subsection
shall survive dissolution, reorganization, bankruptcy, receivership or assignment for the benefit of creditors
of or by the person
;

(i
i)

If the provisions of this
subsection
conflict with any other provision of law in this state, the provisions of this
subsection
shall control
.

39
‑
15
‑
106
.

Licenses; permits.

(m)

The department
may
deny
an
application for a license if the department determines
the
person, including any officer or agent of the person,

has for any reason failed to
collect tax, file a return or remit tax
in compliance with this article
prior to the date of the application
.

Any
person
whose application for license is denied
under this subsection may appeal the decision to the state board of equalization
not more than thirty (30) days following the denial of the license. Appeals before the state board shall be conducted as contested case proceedings under the Wyoming Administrative Procedure Act. If a license is denied under this subsection, no license shall thereafter be issued to that
person
until the
person
has:

(
i
)

Filed a new application with the department;

(ii)

Filed with the department all past due returns and has remitted in full all taxes, penalties and interest due.

Section 2
.

This act is effective July 1, 201
8
.

(END)

1
HB0150