WyomingWyoming administers use tax through its sales tax chapter
Starting July 1, 2026, Wyoming administers use tax through the sales tax chapter, while taxes imposed earlier remain under the prior local tax process.
What it does
Wyoming administers use tax through the sales tax chapter, using the same general process and distribution rules as sales tax. Earlier use taxes stay under the prior local tax process.
Argument forUsing the sales tax chapter to administer use tax could make collection and distribution simpler by applying the same general process to both taxes.
Argument againstKeeping taxes imposed before July 1, 2026, under the earlier local tax process could leave taxpayers and local officials following different procedures during the transition.
More detail
Wyoming administers use tax under the sales tax chapter, using the same general process and distribution rules as sales tax. This covers use tax on taxable purchases, storage, use, or consumption in Wyoming. Specific requirements in the sales tax chapter still apply. Use tax imposed before July 1, 2026, continues to be administered in the same manner as sales tax under the earlier local tax provisions. The main provisions take effect July 1, 2026. Use tax imposed before that date remains under the earlier process.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 27Assigned Chapter Number 19Latest
- Feb 27Governor Mark Gordon Signed SEA No. 0018Became Law
- Feb 26H Speaker Signed SEA No. 0018
- Vote recorded H 3rd Reading:Passed 60-0-2-0-0. Result: pass.Lower
- Feb 26S President Signed SEA No. 0018
- Feb 26Assigned Number SEA No. 0018
- Feb 26H 3rd Reading:Passed 60-0-2-0-0Passed 2nd Chamber
- Feb 25H 2nd Reading:PassedMinor
- Feb 24H COW:PassedMinor
- Vote recorded H03 - Revenue:Recommend Do Pass 9-0-0-0-0. Result: pass.Lower
- Feb 24H Placed on General File
- Feb 24H03 - Revenue:Recommend Do Pass 9-0-0-0-0Minor
- Feb 19H Introduced and Referred to H03 - RevenueMinor
- Feb 18H Received for IntroductionMinor
- Vote recorded S 3rd Reading:Passed 30-0-1-0-0. Result: pass.Upper
- Feb 18S 3rd Reading:Passed 30-0-1-0-0Passed 1st Chamber
- Feb 17S 2nd Reading:PassedMinor
- Feb 16S COW:PassedMinor
- Feb 11S Placed on General File
- Vote recorded S03 - Revenue:Recommend Do Pass 5-0-0-0-0. Result: pass.Upper
- Feb 11S03 - Revenue:Recommend Do Pass 5-0-0-0-0Minor
- Feb 9S Introduced and Referred to S03 - Revenue 31-0-0-0-0Minor
- Vote recorded S Introduced and Referred to S03 - Revenue 31-0-0-0-0. Result: pass.Lower
- Feb 6S Received for IntroductionMinor
- Feb 6Bill Number AssignedIntroduced
Taxes & Budget