AN ACT relating to taxation and revenue; creating and amending sales and use tax definitions 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
Revenue
Last action
2020-03-17
Official status
enrolled
Effective date
7/1/2020
Plain English Breakdown
The exact criteria for which cars qualify as exempt motor vehicles are not detailed in the provided official source material.
Sales and Use Tax Definitions Update
This law changes how sales and use taxes are defined, including adding definitions for 'sale' to include transfers of title or possession and 'exempt motor vehicle'.
What This Bill Does
Changes the definition of 'sale' to include transfers of title or possession in Wyoming.
Adds a new definition for 'exempt motor vehicle', which means any motor vehicle that is exempt from taxation under specific sections of Wyoming law.
Requires county treasurers to provide documentation about tax exemptions and collected amounts when an exempt car's title is transferred.
Who It Names or Affects
People who buy or sell things in Wyoming, especially cars that don't need to pay taxes.
County treasurers who handle tax documents.
Terms To Know
Sale
A transfer of title or possession for a consideration including the fabrication of tangible personal property when materials are furnished by the purchaser, but excluding exchanges or transfers upon which sales or use taxes have been paid.
Exempt motor vehicle
Any motor vehicle that is exempt from taxation under specific sections of Wyoming law. Upon transfer of title, county treasurers must provide documentation about tax exemptions and collected amounts.
Limits and Unknowns
The bill does not specify which cars exactly qualify as exempt motor vehicles.
It only changes how sales and use taxes are defined, not the rates of these taxes.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: The amendment adds new definitions for 'exempt motor vehicle' in relation to sales and use taxes, detailing what happens when such vehicles are transferred.
Adds a new paragraph (lxvii) under W.S. 39-15-101(a)(vii) defining an exempt motor vehicle as one that is tax-exempt under W.S. 39-15-105, and specifies the documentation required upon transfer of title.
Adds a new paragraph (xx) under W.S. 39-16-101(a)(iii) defining an exempt motor vehicle as one that is tax-exempt under W.S. 39-15-106, and outlines the documentation needed when transferring such vehicles.
The amendment text does not specify what happens if a motor vehicle falls under both sales and use tax exemptions simultaneously.
Plain English: The amendment adds a new definition for 'Vendor' under the sales and use tax definitions, specifying conditions that classify someone as a vendor.
Adds a new clause (xv) to define 'Vendor', including vehicle dealers, remote sellers, and marketplace facilitators under certain conditions.
Specifies that a person is considered a vendor if their gross revenue from sales in the state exceeds $100,000 or they made 200 or more separate transactions in a year.
The amendment text does not provide details on how these new definitions will be implemented or enforced.
It is unclear what specific changes this definition might bring to the existing tax laws beyond defining 'Vendor'.
Plain English: The amendment adds a new definition for 'Vendor' under Wyoming state tax law and specifies conditions under which certain entities are considered vendors.
Adds the term 'Vendor' to the list of definitions in Section 39-15-101(a) of Wyoming's statutes.
Defines 'Vendor' as a person engaged in selling tangible personal property, admissions, or services subject to taxation, including vehicle dealers and remote sellers under certain conditions.
Specifies that for an entity to be considered a vendor, its gross revenue from sales must exceed $5,000 in the previous year.
The amendment does not specify all details about how anticipated sales are determined for entities below the $5,000 threshold.
It references department rules that will further define certain aspects of vendor status but does not provide those rules within the amendment text.
Plain English: The amendment changes the definition of 'vendor' to remove the requirement that a person must be in the business of selling and adds new specific definitions for 'vendor'.
Removes the requirement for a person to be in the business of selling to qualify as a vendor.
Adds a new definition for 'vendor' at W.S. 39-15-101(a)(xv) that includes vehicle dealers, remote sellers, and marketplace facilitators.
Inserts another definition for 'vendor' at W.S. 39-16-101(a)(x) which covers persons who maintain an office or place of business in the state or have agents operating within the state.
The full impact and specific changes to tax regulations are not fully explained by this amendment text alone.
Plain English: The amendment removes certain changes made by the House and reinstates other specific changes related to sales and use tax definitions.
Removes amendments from the House that were previously added.
Reinstates earlier amendments from the House.
The exact nature of the removed and reinstated amendments is not detailed in the provided text, making it hard to specify what changes they entail.
Bill History
2020-03-17LSO
Assigned Chapter Number 118
2020-03-17Governor
Governor Signed SEA No. 0063
2020-03-12House
H Speaker Signed SEA No. 0063
2020-03-12Senate
S President Signed SEA No. 0063
2020-03-12LSO
Assigned Number SEA No. 0063
2020-03-10House
H Appointed JCC01 Members
2020-03-09Senate
S Appointed JCC01 Members
2020-03-09Senate
S Concur:Failed 9-21-0-0-0
2020-03-09Senate
S Received for Concurrence
2020-03-05House
H 3rd Reading:Passed 39-20-1-0-0
2020-03-04House
H 2nd Reading:Passed
2020-03-03House
H COW:Passed
2020-03-02House
H Placed on General File
2020-03-02House
H03 - Revenue:Recommend Amend and Do Pass 6-2-1-0-0
2020-02-28House
H Introduced and Referred to H03 - Revenue
2020-02-19House
H Received for Introduction
2020-02-19Senate
S 3rd Reading:Passed 30-0-0-0-0
2020-02-18Senate
S 2nd Reading:Passed
2020-02-17Senate
S COW:Passed
2020-02-13Senate
S Placed on General File
2020-02-13Senate
S03 - Revenue:Recommend Do Pass 5-0-0-0-0
2020-02-11Senate
S Introduced and Referred to S03 - Revenue 29-0-1-0-0
2020-02-10Senate
S Received for Introduction
2020-01-17LSO
Bill Number Assigned
Official Summary Text
Bill Summary - 20LSO-0266
Bill No.:
SF0043
Effective:
7/1/2020 12:00:00 AM
LSO No.:
20LSO-0266
Enrolled Act No.:
SEA No. 0063
Chapter No.:
118
Prime Sponsor:
Joint Revenue Interim Committee
Catch Title:
Sales and use tax-definitions update.
Subject:
Sales and use tax-definitions update.
Summary/Major Elements:
The bill revises the definition of "sale" for purposes of sales and use taxes to include a transfer of title.
The bill also provides a definition for "exempt motor vehicle" for the purposes of sales and use taxes and specifies actions to be taken by county treasurers upon a transfer of title for these vehicles.
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
20LSO-0266
ORIGINAL Senate
ENGROSSED
File No
.
SF0043
ENROLLED ACT NO. 63,
SENATE
SIXTY-FIFTH LEGISLATURE OF THE STATE OF WYOMING
2020 Budget Session
AN ACT relating to taxation and revenue; creating and amending sales and use tax definitions 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
‑
101(a)(vii)(intro) and by creating a new paragraph (lxvii) and 39
‑
16
‑
101(a)(iii)(intro) and by creating a new paragraph (xx) are amended to read:
39
‑
15
‑
101.
Definitions.
(a)
As used in this article:
(vii)
"Sale" means any transfer of
title or
possession in this state for a consideration including the fabrication of tangible personal property when the materials are furnished by the purchaser but excluding an exchange or transfer of tangible personal property upon which the seller or lessor has directly or indirectly paid sales or use tax incidental to:
(lxvii)
"Exempt motor vehicle" means any motor vehicle that is exempt from taxation under W.S. 39
‑
15
‑
105. Upon transfer of title of an exempt motor vehicle, a county treasurer shall provide an applicant documentation noting any valid sales tax exemption and a receipt specifying the amount of sales tax collected.
39
‑
16
‑
101.
Definitions.
(a)
As used in this article:
(iii)
"Sale" means the transfer of
title or
possession of tangible personal property from a vendor for a consideration for storage, use or other consumption in Wyoming excluding the exchange or transfer of tangible personal property upon which the seller has directly or indirectly paid sales or use tax incidental to:
(xx)
"Exempt motor vehicle" means any motor vehicle that is exempt from taxation under W.S. 39
‑
15
‑
106. Upon transfer of title of an exempt motor vehicle, a county treasurer shall provide an applicant documentation noting any valid use tax exemption and a receipt specifying the amount of use tax collected.
Section 2
.
This act is effective July 1, 2020
.
(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