KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Wyoming

SF0070 • 2023

Back to school tax holiday.

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
Inactive

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

Sponsor
Senator Schuler
Last action
2023-02-07
Official status
inactive
Effective date
3/1/2023

Plain English Breakdown

The bill is marked as inactive and did not pass in its current session.

Back to School Tax Holiday

The bill proposes a tax holiday during the first weekend in August each year for certain school-related items.

What This Bill Does

  • Proposes a back to school sales and use tax holiday during the first weekend of August every year.
  • Specifies that clothing, computers, computer hardware, software, school supplies, and sports equipment are exempt 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 items under certain price thresholds and excludes accessories and resale items.

Who It Names or Affects

  • Shoppers buying school-related items during the tax holiday weekend.
  • Retail stores selling exempted items during the tax holiday period.

Terms To Know

Tax Holiday
A temporary period when certain goods are not taxed to encourage consumer spending.
Exempt Items
Goods that are not subject to sales or use taxes during the tax holiday.

Limits and Unknowns

  • The bill is marked as inactive and did not pass in its current session.
  • It specifies effective dates but was never enacted, so these dates do not apply.
  • Details about rulemaking authority for defining exempt items are provided but not fully explained.

Bill History

  1. 2023-02-07 Senate

    S:Died in Committee Returned Bill Pursuant to SR 5-4

  2. 2023-02-06 Senate

    S No report prior to CoW Cutoff

  3. 2023-01-10 Senate

    S Introduced and Referred to S03 - Revenue

  4. 2023-01-09 Senate

    S Received for Introduction

  5. 2023-01-03 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
23LSO-0394
2023
STATE OF WYOMING
23LSO-0394
Numbered
2.0

SENATE FILE NO. SF0070

Back to school tax holiday.

Sponsored by: Senator(s) Schuler, Boner and Dockstader and Representative(s) Olsen

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)

1
SF0070