Section 39-16-201 – Definitions.
39-16-201. Definitions. (a) Repealed by Laws 2019, ch. 186, § 2. (b) Definitions under article 1 of this chapter apply to this article unless otherwise specified.
Section 39-16-202 – Administration.
39-16-202. Administration. (a) The state preempts the field of imposing tax upon sales and storage, use and consumption of tangible personal property as provided by this article. No county, city, town or other political subdivision may impose, levy or collect taxes upon sales or storage, use or consumption of tangible personal property except as provided […]
Section 39-16-203 – Imposition.
39-16-203. Imposition. (a) Taxable event. The following shall apply: (i) The following provisions apply to imposition of the general purpose excise tax under W.S. 39-16-204(a)(i): (A) Except as provided by subparagraph (F) of this paragraph, no tax shall be imposed under W.S. 39-16-204(a)(i) until the proposition to impose the taxes is submitted to the vote […]
Section 39-16-204 – Taxation Rate.
39-16-204. Taxation rate. (a) In addition to the state tax imposed under W.S. 39-16-101 through 39-16-111 any county of the state may impose the following excise taxes, any city or town may impose the tax authorized by paragraph (vi) of this subsection and any resort district may impose the tax authorized by paragraph (iv) of […]
Section 39-16-205 – Exemptions.
39-16-205. Exemptions. There are no specific applicable provisions for exemptions for this article. The provisions of W.S. 39-16-105 shall apply to the taxes imposed by this article.
Section 39-16-206 – Licenses; Permits.
39-16-206. 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 39-16-207 – Compliance; Collection Procedures.
39-16-207. 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 39-16-208 – Enforcement.
39-16-208. Enforcement. There are no specific applicable provisions for enforcement for this article.
Section 39-16-209 – Taxpayer Remedies.
39-16-209. Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.
Section 39-16-210 – Statute of Limitations.
39-16-210. Statute of limitations. There are no specific applicable provisions for a general statute of limitations for this article.
Section 39-16-211 – Distribution.
39-16-211. Distribution. (a) For all revenue collected by the department from the taxes imposed under W.S. 39-16-204(a)(i), (iv) and (v), the department shall: (i) For revenues collected under W.S. 39-16-204(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 general […]