Sales and use tax reorganization.

SF 79 reorganizes Wyoming's sales and use tax code by merging the administration of both taxes into a single system and removing redundant rules. It requires local governments (counties, cities, and towns) to properly collect and remit sales/use taxes to receive state disbursements of tax revenues. Noncompliant entities face withheld monthly state payments until they comply, with specific review processes for special districts seeking loans or grants. The bill updates tax collection procedures and funding mechanisms without changing tax rates or creating new taxes.