SF0037 • 2022

Sales tax exemptions-certify eligibility.

AN ACT relating to sales and use tax; requiring certification of eligibility for eligibility for certain sales and use tax exemptions; and providing for an effective date.

Labor Taxes

Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor: Revenue
Last action: 2022-03-11
Official status: inactive
Effective date: 3/1/2022

Plain English Breakdown

The official source does not provide a detailed summary or digest text.

Sales Tax Exemptions Certification

The bill requires businesses to file a certification of eligibility with the department before claiming certain sales and use tax exemptions for services and tangible personal property, starting from January 1, 2023.

What This Bill Does

Requires vendors or taxpayers claiming sales tax exemptions to file a certification of eligibility with the department as provided in W.S. 39-15-105(c).
Certifications must be made under penalty of perjury and state that Wyoming resident workers are employed to the extent practicable.
Non-resident workers must be informed about vehicle registration requirements in Wyoming.
The bill applies to exemptions claimed for sales or purchases occurring on or after January 1, 2023.

Who It Names or Affects

Businesses that claim sales tax exemptions on services or tangible personal property
Wyoming residents who work for businesses claiming such exemptions

Terms To Know

certification of eligibility: A document a business must file to prove it meets the requirements for certain sales and use tax exemptions.
penalty of perjury: A legal penalty for lying under oath, which applies when businesses certify their compliance with exemption rules.

Limits and Unknowns

The bill does not specify what happens if a business fails to file the required certification.
It is unclear how strictly the department will enforce these requirements.
The bill was marked as inactive, meaning it did not pass in its current session.

Bill History

2022-03-11 Senate
S:Died in Committee Returned Bill Pursuant to SR 5-4
2022-02-25 Senate
S No report prior to CoW Cutoff
2022-02-18 Senate
S03 - Revenue:Do Pass Failed 1-4-0-0-0
2022-02-14 Senate
S Introduced and Referred to S03 - Revenue 22-8-0-0-0
2022-02-07 Senate
S Received for Introduction
2022-01-19 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

22LSO-0217
2022
STATE OF WYOMING
22LSO-0217
Numbered
2.0

SENATE FILE NO. SF0037

Sales tax exemptions-certify eligibility.

Sponsored by: Joint Revenue Interim Committee

A BILL

for

AN ACT relating to sales and use tax; requiring certification of eligibility for eligibility for certain sales and use tax exemptions; 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)(viii)(intro) and by creating a new subsection (c) and 39
‑
16
‑
105(a)(viii)(intro) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

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

(viii)

To qualify for any exemption under this paragraph, the vendor or taxpayer claiming the exemption shall file a certification of eligibility with the department as provided in subsection (c) of this section.
For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(c)

Before receiving any exemption under paragraph (a)(viii) of this section or under W.S. 39
‑
16
‑
105(a)(viii) on or after January 1, 2023, the vendor or taxpayer claiming the exemption shall file a certification of eligibility with the department. The vendor or taxpayer shall certify, under penalty of perjury, that the vendor or taxpayer has employed Wyoming resident workers to the extent practicable and that the vendor or taxpayer has informed any non
‑
resident workers who are working in Wyoming of the need to comply with vehicle registration under W.S. 31
‑
2
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201(a)(iv). Each certification of
eligibility under this subsection shall be on a form prescribed by the department. As used in this subsection, "resident" means as defined by W.S. 16
‑
6
‑
202(a)(ii).

39
‑
16
‑
105.

Exemptions.

(a)

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

(viii)

To qualify for any exemption under this paragraph, the vendor or taxpayer claiming the exemption shall file a certification of eligibility with the department as provided in W.S. 39
‑
15
‑
105(c).
For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

Section 2
.

This act shall apply to exemptions claimed for sales or purchases occurring on or after January 1, 2023.

Section 3
.

This act is effective July 1, 2022
.

(END)

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SF0037