Section 39-15-201 – Definitions.

39-15-201. Definitions. (a) Repealed by Laws 2019, ch. 186, § 2. (b) Definitions under article 1 of this chapter shall apply to this article unless otherwise specified.

Section 39-15-202 – Administration.

39-15-202. Administration. (a) The state preempts the field of imposing tax upon retail sales of tangible personal property, admissions and services as provided by this article and no county, city, town or other political subdivision may impose, levy or collect taxes upon retail sales, admissions and services except as provided in this article. (b) In […]

Section 39-15-203 – Imposition.

39-15-203. Imposition. (a) Taxable event. The following shall apply: (i) The following provisions apply to imposition of the general purpose excise tax under W.S. 39-15-204(a)(i): (A) Except as provided by subparagraph (F) of this paragraph, no tax shall be imposed under W.S. 39-15-204(a)(i) until the proposition to impose the taxes is submitted to the vote […]

Section 39-15-204 – Taxation Rate.

39-15-204. Taxation rate. (a) In addition to the state tax imposed under W.S. 39-15-101 through 39-15-111 any county of the state may impose the following excise taxes and any city or town may impose the taxes authorized by paragraphs (ii) and (vii) of this subsection and any resort district may impose the tax authorized by […]

Section 39-15-205 – Exemptions.

39-15-205. Exemptions. There are no specific applicable provisions for exemptions for this article. The provisions of W.S. 39-15-105 shall apply to the taxes imposed by this article.

Section 39-15-206 – Licenses; Permits.

39-15-206. Licenses; permits. An additional license to engage in business shall not be required if the vendor has been issued a state license pursuant to law.

Section 39-15-207 – Compliance; Collection Procedures.

39-15-207. Compliance; collection procedures. (a) Returns, reports and preservation of records. There are no specific applicable provisions for returns, reports and preservation of records for this article. (b) Payment. There are no specific applicable provisions for payment for this article. (c) Timelines. Local tax rates and boundary changes for purposes of this article shall be […]

Section 39-15-208 – Enforcement.

39-15-208. Enforcement. There are no specific applicable provisions for enforcement for this article.

Section 39-15-209 – Taxpayer Remedies.

39-15-209. Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.

Section 39-15-210 – Statute of Limitations.

39-15-210. Statute of limitations. No person shall be liable for payment of the tax imposed under W.S. 39-15-204(a)(ii) for any sale of lodging services made more than one (1) year prior to the date he is notified by the department of revenue of his liability for the tax.

Section 39-15-211 – Distribution.

39-15-211. Distribution. (a) For all revenue collected by the department from the taxes imposed under W.S. 39-15-204(a)(i), (ii), (v) and (vi) the department shall: (i) For revenues collected under W.S. 39-15-204(a)(i): (A) Deduct one percent (1%) to defray the costs of collecting the tax and administrative expenses incident thereto which shall be deposited into the […]