Sales and use tax exemptions-reporting requirements.

26LSO-0361
2026
STATE OF WYOMING
26LSO-0361
Numbered
2.0

HOUSE BILL NO. HB0155

Sales and use tax exemptions-reporting requirements.

Sponsored by: Representative(s) Brown, G, Campbell, K, Guggenmos, Hoeft, Locke, Riggins and Styvar and Senator(s) Hutchings and Laursen, D

A BILL

for

AN ACT relating to taxation and revenue; specifying reporting requirements for taxpayers who claim sales tax and use tax exemptions; authorizing the imposition of fees as specified; requiring reporting; specifying applicability; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 39
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15
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105 by creating new subsections (c) and (d) and 39
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16
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105 by creating new subsections (c) and (d) are amended to read:

39
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15
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105.

Exemptions; reporting.

(c)

Each taxpayer paying sales tax under this article that claims one (1) or more of the exemptions provided in W.S. 39
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15
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105(a)(iii)(A), (E), (F) or (G), (vi)(C), (vii)(A) or (B), (viii)(A), (B), (F), (G), (J), (O), (P), (R) or (S) in any one (1) calendar year shall submit a report to the department in accordance with all of the following:

(i)

A report shall be required only of any taxpayer who claims one (1) or more of the exemptions specified in this subsection in an amount not less than two hundred fifty thousand dollars ($250,000.00) of sales tax exempted in the applicable year;

(ii)

The report shall contain the following information:

(A)

The amount of sales tax the taxpayer collected from customers at all Wyoming locations during the preceding year, if the taxpayer is a vendor;

(B)

The amount of sales tax paid by the taxpayer directly to Wyoming vendors or to the department in the preceding year;

(C)

The amount of sales tax forgone as a result of the exemptions claimed by the taxpayer in the preceding year, if the purchase was otherwise subject to taxation;

(D)

The amount of ad valorem taxes the taxpayer paid in Wyoming in the preceding year;

(E)

The total number of full
‑
time and part
‑
time Wyoming employees employed by the taxpayer, the average wage and benefit amount for each full
‑
time employee and the average wage and benefit amount for each part
‑
time employee employed by the taxpayer in the preceding year. For purposes of this subparagraph, the report shall identify the number of employees reported under this subparagraph that both work and reside in Wyoming. Information reported under this subparagraph shall be reported in the aggregate without reference to or identification of the personally identifiable information of any one (1) employee or person.

(iii)

A taxpayer who claims both sales and use tax exemptions and is required to report under this subsection and W.S. 39
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16
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105(c) shall submit all of the information required in this subsection and W.S. 39
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16
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105(c) in one (1) report to the department;

(iv)

Each taxpayer required to report under this subsection shall submit the report to the department not later than February 1 of the year immediately following the calendar year in which the taxpayer took the exemptions specified in this subsection;

(v)

A taxpayer required to report under this subsection who does not submit the report by the date specified in paragraph (iv) of this subsection shall:

(A)

Pay the difference in sales tax for the preceding year that would have been required had the taxpayer not claimed the exemptions specified in this subsection, plus any interest and penalty applicable under W.S. 39
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15
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108; and

(B)

Be ineligible to claim any of the exemptions specified in this subsection for the current year in which a report was due but not submitted by the date specified in paragraph (iv) of this subsection.

(d)

Not later than August 1, 2027 and each August 1 thereafter, the department shall report to the joint revenue interim committee on the reports submitted under this subsection. The report shall include, in the aggregate, the information provided by each taxpayer under paragraph (ii) of this subsection.

39
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16
‑
105.

Exemptions; reporting.

(c)

Each person paying use tax under this article that claims one (1) or more of the exemptions provided in W.S. 39
‑
16
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105(a)(iii)(A) or (C), (vi)(C), (viii)(A), (B), (D), (E), (G) or (H) in any one (1) year shall submit a report to the department in accordance with all of the following:

(i)

A report shall be required only of any taxpayer who claims one (1) or more of the exemptions specified in this subsection in an amount not less than two hundred fifty thousand dollars ($250,000.00) of use tax exempted in the applicable year;

(ii)

The report shall contain the following information:

(A)

The amount of use tax the taxpayer collected from customers at all Wyoming locations during the preceding year, if the taxpayer is a vendor;

(B)

The amount of use tax paid by the taxpayer directly to Wyoming vendors or to the department in the preceding year;

(C)

The amount of use tax forgone as a result of the exemptions claimed by the taxpayer in the preceding year, if the purchase was otherwise subject to taxation;

(D)

The amount of ad valorem taxes the taxpayer paid in Wyoming in the preceding year;

(E)

The total number of full
‑
time and part
‑
time Wyoming employees employed by the taxpayer, the average wage and benefit amount for each full
‑
time employee and the average wage and benefit amount for each part
‑
time employee employed by the taxpayer in the preceding year. For purposes of this subparagraph, the report shall identify the number of employees reported under this subparagraph that both work and reside in Wyoming. Information reported under this subparagraph shall be reported in the aggregate without reference to or identification of the personally identifiable information of any one (1) employee or person.

(iii)

A taxpayer who claims both sales and use tax exemptions and is required to report under this subsection and W.S. 39
‑
15
‑
105(c) shall submit all of the information required in this subsection and W.S. 39
‑
15
‑
105(c) in one (1) report to the department;

(iv)

Each taxpayer required to report under this subsection shall submit the report to the department not later than February 1 of the year immediately following the calendar year in which the taxpayer took the exemptions specified in this subsection;

(v)

A taxpayer required to report under this subsection who does not submit the report by the date specified in paragraph (iv) of this subsection shall:

(A)

Pay the difference in use tax for the preceding year that would have been required had the taxpayer not claimed the exemptions specified in this subsection, plus any interest and penalty applicable under W.S. 39
‑
16
‑
108; and

(B)

Be ineligible to claim any of the exemptions specified in this subsection for the current year in which a report was due but not submitted by the date specified in paragraph (iv) of this subsection.

(d)

Not later than August 1, 2027 and each August 1 thereafter, the department shall report to the joint revenue interim committee on the reports submitted under this subsection. The report shall include, in the aggregate, the information provided by each taxpayer under paragraph (ii) of this subsection.

Section 2
.

This act shall apply to all taxpayers claiming the exemptions specified in section 1 of this act beginning with the 2026 calendar year.

Section 3
.

This act is effective July 1, 2026
.

(END)

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HB0155