Sales and use tax revisions.
What changed between versions
Expanded the definition of 'Vendor' to include remote vendors and those who systematically advertise in Wyoming, ensuring broader tax collection from online and mail-order sellers.
Extended the tax exemption for machinery used in manufacturing tangible personal property until December 31, 2027, providing continued economic incentive for manufacturers.
Updated license fee requirements and reinstatement procedures for vendors, including fees for remote vendors and streamlined sales tax agreement users.
Added provisions allowing county treasurers to use collection agencies or civil actions to recover unpaid taxes, interest, and penalties from nonresident owners.
Introduced a credit system for vendors who pay taxes on time, offering a percentage credit against accounting expenses up to a $500 monthly limit.
Updated electronic payment fee limits for county treasurers to three percent and clarified receipt requirements for use tax collections.