Sales and use tax exemptions-repeal.

Plain English Breakdown

The bill did not pass and was not considered for introduction, so no specific exemptions were actually repealed.

Repealing Sales and Use Tax Exemptions

The bill proposes to repeal certain sales and use tax exemptions in Wyoming.

What This Bill Does

• Proposes to repeal specific sales tax exemptions listed under W.S. 39-15-105(a)(iii) through (x) and (b).
• Proposes to repeal specific use tax exemptions listed under W.S. 39-16-105(a)(iii) through (viii), (x) and (b).

Who It Names or Affects

• People who buy goods and services in Wyoming.
• Businesses that sell goods and services in Wyoming.

Terms To Know

Sales tax

A tax charged on the sale of goods and services.

Use tax

A tax paid by a consumer who buys items from an out-of-state seller that does not collect Wyoming sales tax.

Limits and Unknowns

• The bill did not pass, so the changes it proposed are not in effect.
• It is unclear which specific exemptions were removed because the exact details of these exemptions are not provided in the summary text.

Current Bill Text

21LSO-0609
2021
STATE OF WYOMING
21LSO-0609
Numbered
2.0

HOUSE BILL NO. HB0200

Sales and use tax exemptions-repeal.

Sponsored by: Representative(s) Connolly, Schwartz and Sweeney and Senator(s) Rothfuss

A BILL

for

AN ACT relating to taxation and revenue; repealing sales and use tax exemptions 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W.S. 39-15-105(a)(iii) through (x) and (b) and 39-16-105(a)(iii) through (viii), (x) and (b) are repealed.

Section 2
.

This act is effective July 1, 2021
.

(END)

1
HB0200