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Back to Wyoming

HB0071 • 2023

Sales tax holiday-back to school.

AN ACT relating to sales and use taxes; providing for a back to school sales and use tax holiday; specifying items that are and are not subject to the tax holiday exemption; providing rulemaking authority; and providing for an effective date.

Education Taxes Technology
Did Not Pass

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

Sponsor
Representative Brown
Last action
2023-01-18
Official status
inactive
Effective date
3/1/2023

Plain English Breakdown

The official source material does not provide additional details beyond what is already included in the candidate explanation.

Back to School Sales Tax Holiday

The bill proposes a yearly tax holiday during the first weekend in August for certain school-related items and technology.

What This Bill Does

  • Creates a sales tax holiday each year during the first weekend of August.
  • Exempts clothing, computers, computer hardware, software, school supplies, and sports equipment from taxes during this period.
  • Defines specific types of exempted items like pens, pencils, paper, binders, notebooks, books, backpacks, lunchboxes, calculators, and sports gear.
  • Limits the exemption to exclude expensive items over certain price points and non-essential accessories.
  • Gives the department authority to make rules about which items qualify for tax exemptions.

Who It Names or Affects

  • Students and their families who buy school supplies and technology during the tax holiday weekend.
  • Retailers selling exempted items during the specified period.

Terms To Know

Sales Tax Holiday
A temporary period when certain goods are not taxed to encourage consumer spending.
Exempt Items
Goods that do not have sales tax applied during the holiday weekend.

Limits and Unknowns

  • The bill did not pass and was not enacted into law.
  • It specifies a sunset date of July 1, 2027, for the provisions if they were to be implemented.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0071HS001

Standing Committee • House Revenue Committee

Adopted

Plain English: The amendment adds a sunset clause to the back-to-school sales tax holiday, making it expire on July 1, 2027.

  • Adds 'providing sunset dates;' after 'holiday;' in the bill title.
  • Inserts 'Until July 1, 2027,' before '(W)' and '(M)' to specify when certain provisions apply.
  • Adds a new subparagraph that repeals specific sections effective July 1, 2027.
  • The amendment text does not provide details on what happens after the sunset date or how the repeal of specific subparagraphs will affect other parts of the bill.

Bill History

  1. 2023-01-18 House

    H COW:Failed 23-38-1-0-0

  2. 2023-01-18 House

    H Placed on General File

  3. 2023-01-18 House

    H03 - Revenue:Recommend Amend and Do Pass 5-4-0-0-0

  4. 2023-01-12 House

    H Introduced and Referred to H03 - Revenue

  5. 2023-01-06 House

    H Received for Introduction

  6. 2023-01-03 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
23LSO-0281
2023
STATE OF WYOMING
23LSO-0281
Numbered
2.0

HOUSE BILL NO. HB0071

Sales tax holiday-back to school.

Sponsored by: Representative(s) Brown, Andrew, Olsen and Styvar and Senator(s) Salazar and Schuler

A BILL

for

AN ACT relating to sales and use taxes; providing for a back to school sales and use tax holiday; specifying items that are and are not subject to the tax holiday exemption; providing rulemaking authority; 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) by creating a new subparagraph (W) and 39
‑
16
‑
105(a)(viii) by creating a new subparagraph (M) 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)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(W)

The sales of clothing, computers and computer hardware, computer software, school supplies and sports equipment as provided by rule of the department during a back to school tax holiday. "School supplies" under this subparagraph shall include without limitation pens, pencils, paper, binders, notebooks, books, backpacks, lunchboxes and calculators. "Sports equipment" under this subparagraph shall include goods and apparel intended for use by people participating in school sports or activities. A back to school tax holiday shall occur each year during the first weekend in August beginning at 12:01 a.m. on the first Friday in August and ending at 11:59 p.m. on the immediately following Sunday. The exemption under this subparagraph shall apply to a layaway purchase that otherwise meets the requirements for the exemption if the layaway purchase is initiated or completed during the tax holiday period. The exemption under this subparagraph shall not apply to:

(I)

Any clothing item with a sales price of one hundred dollars ($100.00) or more per item;

(II)

Any computer or computer hardware item with a sales price of one thousand five hundred dollars ($1,500.00) or more per item;

(III)

Any computer software with a sales price of one hundred dollars ($100.00) or more per program or item;

(IV)

Any school supply or sports equipment item with a sales price of fifty dollars ($50.00) or more per item;

(V)

Clothing accessories including jewelry, cosmetics, eyewear, wallets, watches and handbags;

(VI)

Sales of an item purchased for resale;

(VII)

Rentals.

39
‑
16
‑
105.

Exemptions.

(a)

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

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(M)

The purchase of clothing, computers and computer hardware, computer software, school supplies and sports equipment as provided by rule of the department during a back to school tax holiday. "School supplies" under this subparagraph shall include without limitation pens, pencils, paper, binders, notebooks, books, backpacks, lunchboxes and calculators. "Sports equipment" under this subparagraph shall include goods and apparel intended for use by people participating in school sports or activities. A back to school tax holiday shall occur each year during the first weekend in August beginning at 12:01 a.m. on the first Friday in August and ending at 11:59 p.m. on the immediately following Sunday. The exemption under this subparagraph shall apply to a layaway purchase that otherwise meets the requirements for the exemption if the layaway purchase is initiated or completed during the tax holiday period. The exemption under this subparagraph shall not apply to:

(I)

Any clothing item with a sales price of one hundred dollars ($100.00) or more per item;

(II)

Any computer or computer hardware item with a sales price of one thousand five hundred dollars ($1,500.00) or more per item;

(III)

Any computer software with a sales price of one hundred dollars ($100.00) or more per program or item;

(IV)

Any school supply or sports equipment item with a sales price of fifty dollars ($50.00) or more per item;

(V)

Clothing accessories including jewelry, cosmetics, eyewear, wallets, watches and handbags;

(VI)

Sales of an item purchased for resale;

(VII)

Rentals.

Section 2
.

This act is effective July 1, 2023
.

(END)

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HB0071