Wyoming SF0079 reorganizes sales and use tax administration, clarifying definitions and tax collection procedures.

Wyoming SF0079 reorganizes sales and use tax administration by revising definitions and clarifying tax collection procedures. It specifies that the state preempts local sales and use taxes, except as allowed by this act. The bill defines terms such as "vendor," "sale," and "use," and outlines exemptions and tax rates. It also details the process for collecting taxes, including the role of the county treasurer and the department of revenue. The bill includes provisions for impact assistance payments for industrial facilities and specifies the distribution of tax revenues.

Wyoming SF0079 reorganizes sales and use tax administration, clarifying definitions and tax collection procedures.

Wyoming SF0079 reorganizes sales and use tax administration by revising definitions and clarifying tax collection procedures. It specifies that the state preempts local sales and use taxes, except as allowed by this act. The bill defines terms such as "vendor," "sale," and "use," and outlines exemptions and tax rates. It also details the process for collecting taxes, including the role of the county treasurer and the department of revenue. The bill includes provisions for impact assistance payments for industrial facilities and specifies the distribution of tax revenues.