HB0087 • 2020

Youth entrepreneurship exceptions.

AN ACT relating to regulation of business; creating exemptions from local regulation and state sales and use tax for part-time businesses owned and operated by minors; specifying conditions for exemption; and providing for an effective date.

Children Taxes

Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor: Representative Barlow
Last action: 2020-02-14
Official status: inactive
Effective date: 3/1/2020

Plain English Breakdown

The official source material does not provide a detailed summary of the bill's content beyond its amendments to existing laws, which limits the ability to verify some claims in detail.

Youth Entrepreneurship Exceptions

The bill proposes to exempt part-time businesses owned and operated by minors under the age of eighteen from local business regulations and state sales tax if they meet certain conditions.

What This Bill Does

Exempts minor-owned businesses from needing city or town licenses, permits, or fees if they are operated solely by someone under 18 years old.
Allows these businesses to operate on private property with permission for up to 84 days per year without local regulation requirements.
Provides that such businesses do not need to pay state sales tax if their annual gross receipts are less than $10,000.

Who It Names or Affects

Minors who own and operate part-time businesses
Local governments that regulate business licenses and permits
State agencies responsible for collecting sales tax

Terms To Know

Exemptions: Special rules allowing certain people or businesses to avoid following specific laws or paying taxes.
Gross Receipts: The total amount of money a business earns from selling goods and services before any expenses are deducted.

Limits and Unknowns

This bill did not pass in the session it was introduced.
It only applies to businesses that meet specific conditions, such as operating on private property with permission and generating less than $10,000 annually.
The effective date of July 1, 2020, is mentioned but since the bill did not pass, this date does not apply.

Bill History

2020-02-14 House
H Did not Consider for Introduction Vote
2020-02-07 House
H Received for Introduction
2020-02-03 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

20LSO-0192
2020
STATE OF WYOMING
20LSO-0192
Introduced
2.0

HOUSE BILL NO. HB0087

Youth entrepreneurship exceptions.

Sponsored by: Representative(s) Barlow, Blackburn, Blake, Brown, Clem, Duncan and Lindholm and Senator(s) Boner, Kost, Moniz and Schuler

A BILL

for

AN ACT relating to regulation of business; creating exemptions from local regulation and state sales and use tax for part-time businesses owned and operated by minors; specifying conditions for exemption; and providing for an effective date.

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

Section 1
.

W.S. 15
‑
1
‑
103 by creating a new subsection (e), 18
‑
2
‑
101 by creating a new subsection (b), 39
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15
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105(a) by creating a new paragraph (x) and 39
‑
16
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105(a) by creating a new paragraph (xi) are amended to read:

15
‑
1
‑
103.

General powers of governing bodies.

(e)

Notwithstanding any other provision of law, no city or town shall require a license, permit or fee for any business or business entity that:

(i)

Is owned and operated solely by a natural person or natural persons under eighteen (18) years of age;

(ii)

Is located on private, noncommercial property with the permission of the property owner;

(iii)

Operates for not more than eighty
‑
four (84) days each calendar year;

(iv)

Generates gross receipts of not more than ten thousand dollars ($10,000.00) each calendar year.

18
‑
2
‑
101.

General powers.

(b)

Notwithstanding any other provision of law, no county shall require a license, permit or fee for any business or business entity that:

(i)

Is owned and operated solely by a natural person or natural persons under eighteen (18) years of age;

(ii)

Is located on private, noncommercial property with the permission of the property owner;

(iii)

Operates for not more than eighty
‑
four (84) days each calendar year;

(iv)

Generates gross receipts of not more than ten thousand dollars ($10,000.00) each calendar year.

39
‑
15
‑
105.

Exemptions.

(a)

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

(x)

Sales by businesses and business entities exempt from local regulation pursuant to W.S. 15
‑
1
‑
103(e) and 18
‑
2
‑
101(b).

39
‑
16
‑
105.

Exemptions.

(a)

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

(xi)

Sales by businesses and business entities exempt from local regulation pursuant to W.S. 15
‑
1
‑
103(e) and 18
‑
2
‑
101(b).

Section 2.

This act is effective July 1, 2020
.

(END)

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HB0087