SF 79 — Sales and use tax reorganization.

4 (f) Notwithstanding subsection (d) of this section, an insurance company that acquires ownership of a motor vehicle pursuant to a damage settlement shall not be liable for sales or use tax or for any penalties for nonpayment of the sales or use tax pursuant to W.S.

ORIGINAL SENATE FILE NO.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (f) Notwithstanding subsection (d) of this section, an insurance company that acquires ownership of a motor vehicle pursuant to a damage settlement shall not be liable for sales or use tax or for any penalties for nonpayment of the sales or use tax pursuant to W.S.

39-15-107(b) or 39-16-107(b) prior to obtaining a title from the county clerk for that vehicle.

SF0079 STATE OF WYOMING 26LSO-0201 2 31-2-201.

4 (k) W.S.

AnyORIGINAL registrationSENATE issuedFILE underNO. this section shall bear a distinctive number assigned to the vehicle, an expiration date and at all times be prominently displayed and clearly visible on the vehicle in the manner prescribed by the department.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION Any registration issued under this section shall bear a distinctive number assigned to the vehicle, an expiration date and at all times be prominently displayed and clearly visible on the vehicle in the manner prescribed by the department.

The fee for the SF0079 STATE OF WYOMING 26LSO-0201 temporary registration permit shall be an amount equal to the following fractions of the annual registration fees for the vehicle required under W.S.

5 (o) A resident found to be in control of a vehicle operated or driven upon any highway for which Wyoming vehicle registration is required shall be rebuttably presumed to be the actual owner of the vehicle, subject to the following:

14 SF0079 STATE OF WYOMING 26LSO-0201 (a) Any person engaged in the business of selling tangible personal property, at retail, outside of this state, and operating any motor vehicle in this state deliveringORIGINAL toSENATE theFILE purchaserNO. or the purchaser's agent in this state any goods sold by the vendor shall, upon entering this state, provide necessary information to the department of revenue for the purposes of the collection of any sales or use tax which may be due under the provisions of W.S.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION delivering to the purchaser or the purchaser's agent in this state any goods sold by the vendor shall, upon entering this state, provide necessary information to the department of revenue for the purposes of the collection of any sales or use tax which may be due under the provisions of W.S.

31-18-701 through 31-18-707, be liable for a civil penalty of not less than one hundred dollars ($100.00) and not to exceed an amount equal to three (3) times the amount of the sales SF0079 STATE OF WYOMING 26LSO-0201 or use tax due under the provisions of W.S.

4 35-12-105.

7 (c) The director, administrator and the staff of the division are authorized to the extent possible, at the request of local governments, to provide technical assistance to local governments in the preparation of anticipated impacts related to a proposed project consistent with W.S.

CHAPTER 15 SALESORIGINAL ANDSENATE USEFILE TAXNO. ARTICLE 1 STATE SALES AND USE TAX 39-15-101.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION SALES AND USE TAX ARTICLE 1 STATE SALES AND USE TAX 39-15-101.

16 SF0079 STATE OF WYOMING 26LSO-0201 (a) As used in this article:

3 (vii) "Sale" means any transfer of title or possession in this state for a consideration.

Agents acting SF0079 STATE OF WYOMING 26LSO-0201 under the authority of the vendor include but are not limited to truckers, peddlers, canvassers, salespersons, representatives, employees, supervisors, distributors, delivery persons or any other persons performing services in this state.

"Vendor" also includes every person who engagesORIGINAL inSENATE regularFILE orNO. systematic solicitation by three (3) or more separate transmittances of an advertisement or advertisements in any twelve (12) month period in a consumer market in this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, or by means of print, radio, television or other electronic media, by mail, telegraph, telephone, computer data base, cable, optic, microwave, satellite or other communication system for the purpose of effecting retail sales of tangible personal property;

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION engages in regular or systematic solicitation by three (3) or more separate transmittances of an advertisement or advertisements in any twelve (12) month period in a consumer market in this state by the distribution of catalogs, periodicals, advertising flyers, or other advertising, or by means of print, radio, television or other electronic media, by mail, telegraph, telephone, computer data base, cable, optic, microwave, satellite or other communication system for the purpose of effecting retail sales of tangible personal property;

The term telecommunications service includes such transmission, SF0079 STATE OF WYOMING 26LSO-0201 conveyance or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added.

522(6) and audio and video programmingORIGINAL servicesSENATE deliveredFILE byNO. commercial mobile radio service providers, as defined in 47 C.F.R.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION programming services delivered by commercial mobile radio service providers, as defined in 47 C.F.R.

19 SF0079 STATE OF WYOMING 26LSO-0201 (xlix) "Storage" means the keeping or retention in this state of tangible personal property purchased from a vendor for any purpose except for sale in the course of business or subsequent use outside the state;

6 (xlx) "Use" means the exercise of any right or power over tangible personal property incident to ownership or by any transaction where possession is given by lease or contract.

20 SF0079 STATE OF WYOMING 26LSO-0201 (h) The use tax imposed under this chapter shall be administered in the same manner as the sales tax imposed under this chapter and shall be distributed in the same manner as sales taxes collected under this chapter subject to the specific requirements of this chapter.

7ORIGINAL 39-15-103.SENATE FILE NO.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION 39-15-103.

9 (a) Taxable event.

(K) The sales price paid for all services and tangible personal property used in rendering services to real or tangible personal property within an oil or gas well site beginning with and including the setting and SF0079 STATE OF WYOMING 26LSO-0201 cementing of production casing, or if production casing is not set as in the case of an open hole completion, after the completion of the underreaming or the attainment of total depth of the oil or gas well and continuing with all activities sequentially required for the production of any oil or gas well regardless of the chronological occurrence of the activity.

39-15-105, there is levied and shall be paid by the purchaser on all sales andORIGINAL purchasesSENATE anFILE exciseNO. tax upon all events as provided by subsection (a) of this section;

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION and purchases an excise tax upon all events as provided by subsection (a) of this section;

SF0079 STATE OF WYOMING 26LSO-0201 31-1-101 shall be declared by the purchaser upon a copy of the original invoice from the vendor or upon an affidavit furnished by the department if not purchased from a vendor and the tax collected shall be based upon the declaration or invoice;

7 (iii) Except for those vehicles specified under W.S.

SF0079 STATE OF WYOMING 26LSO-0201 Specified digital products are only subject to the tax imposed by this article as specified in subparagraph (a)(i)(P) of this section.

The liability is not extinguished until the tax has been paid to the state except that a receipt given to the person by a registered vendor in accordance with paragraph (i) of this subsection isORIGINAL sufficientSENATE toFILE relieveNO. the purchaser from further liability;

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION is sufficient to relieve the purchaser from further liability;

The revenue from these SF0079 STATE OF WYOMING 26LSO-0201 increases shall be distributed in the same manner as other sales excise tax revenue under those sections.

4 (f) The tax rate imposed upon a transaction sale or purchase subject to this chapter shall be sourced as follows:

8 39-15-105.

(F) Tangible personal property sold by any person for delivery in this state is deemed sold for storage, use or consumption herein and is subject to the taxORIGINAL imposedSENATE byFILE thisNO. article unless the person selling the property has received from the purchaser a signed certificate stating the property was purchased for resale and showing his name and address;

SF0079 STATEENROLLED OFACT WYOMINGNO. 26LSO-0201 2 (vii) For the purpose of exempting sales of services provided primarily to businesses, the following are exempt:

618, (B)SENATE ASIXTY-EIGHTH personLEGISLATURE regularlyOF engagedTHE inSTATE OF WYOMING BUDGET SESSION tax imposed by this article unless the businessperson ofselling makingthe loansproperty orhas received from the purchaser a supervisedsigned financialcertificate institution,stating asthe definedproperty inwas W.S.purchased for resale and showing his name and address;

(vii) For the purpose of exempting sales of services provided primarily to businesses, the following are exempt:

(B) A person regularly engaged in the business of making loans or a supervised financial institution, as defined in W.S.

The license shall be granted only upon application stating the name and address of the applicant, the name and address of all agents operating in the state, the character of the business in which the applicant proposes to engage, the location of the proposed business and all places of business together with other information as the department SF0079 STATE OF WYOMING 26LSO-0201 may require.

The department shall charge sixty dollarsORIGINAL ($60.00)SENATE forFILE reinstatementNO. of any forfeited license.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION dollars ($60.00) for reinstatement of any forfeited license.

SF0079 STATE OF WYOMING 26LSO-0201 2 (a) Returns, reports and preservation of records.

5 (i) Each vendor shall on or before the last day of each month file a true return showing the preceding month's gross sales and remit all taxes to the department.

If the accounting methods regularly usedORIGINAL bySENATE anyFILE vendorNO. are such that reports of sales made during a calendar month would impose unnecessary hardships, the department after receiving a formal request filed by SF0079 STATE OF WYOMING 26LSO-0201 the vendor may accept reports at intervals as would be more convenient to the taxpayer.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION used by any vendor are such that reports of sales made during a calendar month would impose unnecessary hardships, the department after receiving a formal request filed by the vendor may accept reports at intervals as would be more convenient to the taxpayer.

29 SF0079 STATE OF WYOMING 26LSO-0201 (vi) The If any vendor discontinues his business or sells his stock of goods he shall file make a final return and payment within thirty (30) days after discontinuing or selling his thereafter.

If the successor fails toORIGINAL withholdSENATE fromFILE theNO. purchase price the amount due the successor is liable for same;

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION to withhold from the purchase price the amount due the successor is liable for same;

(i) Except as provided by paragraph (viii) of this subsection, no vendor shall collect taxes imposed by this article upon the sale of motor vehicles, house SF0079 STATE OF WYOMING 26LSO-0201 trailers, trailer coaches, trailers or semitrailers.

(iv)ORIGINAL ASENATE personFILE regularlyNO. engaged in the business of making loans or a supervised financial institution, as defined in W.S.

40-14-140(a)(xix), that forecloses a lien SF0079 STATEENROLLED OFACT WYOMINGNO. 26LSO-0201 or repossesses a motor vehicle on which it has filed a lien, or an insurance company that acquires ownership of a motor vehicle pursuant to a damage settlement, shall not be liable for payment of sales or use tax, penalties or interest due under this section or W.S.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (iv) A person regularly engaged in the business of making loans or a supervised financial institution, as defined in W.S.

40-14-140(a)(xix), that forecloses a lien or repossesses a motor vehicle on which it has filed a lien, or an insurance company that acquires ownership of a motor vehicle pursuant to a damage settlement, shall not be liable for payment of sales or use tax, penalties or interest due under this section or W.S.

8 (xi) If a vendor or direct payer pays taxes due and payable under this chapter on or before the fifteenth day of the month that the taxes are due under paragraph (v) of this subsection, a credit shall be allowed against the taxes imposed by this chapter for expenses incurred by a vendor or direct payer for the accounting and reporting of taxes.

SF0079 STATE OF WYOMING 26LSO-0201 2 (xii) The county treasurer may collect the tax due and any interest, penalties or costs of collection through the use of a collection agency or by the filing of a civil action.

7 39-15-108.

9 (b) Interest.

(ii)ORIGINAL IfSENATE theFILE salesNO. or use tax on a vehicle, including local option sales or use tax, under W.S.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (ii) If the sales or use tax on a vehicle, including local option sales or use tax, under W.S.

33 SF0079 STATE OF WYOMING 26LSO-0201 (i) Any tax due under this article constitutes a debt to the state from the persons who are parties to the transaction, other than any vendor or other seller who is prohibited or not authorized by law to collect any tax under this article, and is a lien from the date the tax is due on all the real and personal property of those persons.

39-15-109.ORIGINAL SENATE FILE NO.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION 39-15-109.

34 SF0079 STATE OF WYOMING 26LSO-0201 (d) Credits.

3 (v) The department shall allow a credit for sales tax legally imposed and paid to another state on a purchase equal to but not exceeding the liability for use tax under this article on that purchase.

SF0079 STATE OF WYOMING 26LSO-0201 2 (b) Revenues earned under W.S.

9 (iii) From the remaining share, until June 30, 2004, deduct an amount equivalent to one-half percent (0.5%)ORIGINAL andSENATE thereafterFILE deductNO. an amount equivalent to one percent (1%) of the tax collected under W.S.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (0.5%) and thereafter deduct an amount equivalent to one percent (1%) of the tax collected under W.S.

The percentage of the balance that will be distributed to each SF0079 STATE OF WYOMING 26LSO-0201 county and its cities and towns will be determined by computing the percentage that net sales taxes collected attributable to vendors in each county including its cities and towns bear to total net sales taxes collected of vendors in all counties including their cities and towns.

Each payment to the countyORIGINAL treasurerSENATE shallFILE beNO. equal to an amount determined by SF0079 STATE OF WYOMING 26LSO-0201 the industrial siting council under this subsection and shall continue during the period of construction except that in the case of an industrial facility or a federal or state government project which is expected to continue in phases for an indefinite period of time, the department of revenue shall discontinue payments under this section when construction of any phase has ceased or been substantially completed for twelve (12) consecutive months.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION county treasurer shall be equal to an amount determined by the industrial siting council under this subsection and shall continue during the period of construction except that in the case of an industrial facility or a federal or state government project which is expected to continue in phases for an indefinite period of time, the department of revenue shall discontinue payments under this section when construction of any phase has ceased or been substantially completed for twelve (12) consecutive months.

35-12-113(a), the total dollar amount of the impact assistance payment and include specific findings of fact detailing the basis for the total dollar amount determination and if requested by the SF0079 STATE OF WYOMING 26LSO-0201 affected county, city or town, its justification for rejecting, in whole or in part, an application for an impact assistance payment.

The maximum allowable percentage shallORIGINAL beSENATE twoFILE andNO. twenty-five hundredths percent (2.25%) for facilities with total estimated materials costs of three hundred fifty million dollars ($350,000,000.00) or less except as otherwise provided in this subsection, two percent (2%) for facilities with total estimated materials costs in excess of three hundred fifty million dollars ($350,000,000.00) but less than eight hundred fifty million dollars ($850,000,000.00) and one and one-half percent (1.50%) for facilities with total estimated materials costs of eight hundred fifty million dollars ($850,000,000.00) or more.

For facilities with total estimated materials costs of three hundred fifty million dollars ($350,000,000.00) or SF0079 STATEENROLLED OFACT WYOMINGNO. 26LSO-0201 less, the council may increase the maximum allowable percentage to not more than two and seventy-six hundredths percent (2.76%) if the council includes in the specific findings required under this subsection that the maximum allowable percentage of two and twenty-five hundredths percent (2.25%) is insufficient to mitigate the identified impacts.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION shall be two and twenty-five hundredths percent (2.25%) for facilities with total estimated materials costs of three hundred fifty million dollars ($350,000,000.00) or less except as otherwise provided in this subsection, two percent (2%) for facilities with total estimated materials costs in excess of three hundred fifty million dollars ($350,000,000.00) but less than eight hundred fifty million dollars ($850,000,000.00) and one and one-half percent (1.50%) for facilities with total estimated materials costs of eight hundred fifty million dollars ($850,000,000.00) or more.

For facilities with total estimated materials costs of three hundred fifty million dollars ($350,000,000.00) or less, the council may increase the maximum allowable percentage to not more than two and seventy-six hundredths percent (2.76%) if the council includes in the specific findings required under this subsection that the maximum allowable percentage of two and twenty-five hundredths percent (2.25%) is insufficient to mitigate the identified impacts.

The industrial siting council shall SF0079ORIGINAL STATESENATE OFFILE WYOMINGNO. 26LSO-0201 review the distribution ratio for construction projects on a regular basis and make appropriate adjustments.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION review the distribution ratio for construction projects on a regular basis and make appropriate adjustments.

For purposes of this subsection, the industrial facility or federal or state government project will be deemed to be located in the county in which a majority of the construction costs will be expended, provided that upon a request from the county commissioners of any adjoining county to the industrial siting council, the council may determine that the social and economic impacts from construction of the industrial SF0079 STATE OF WYOMING 26LSO-0201 facility or federal or state government project upon the adjoining county are significant and establish the ratio of impacts between the counties and certify that ratio to the department of revenue who will thereafter distribute the impact assistance payment to the counties pursuant to that ratio.

The report shall first be submitted not later than one (1) year after the impact assistance payment is approved and annually each year thereafter for the duration in which distributions are madeORIGINAL andSENATE untilFILE allNO. distributions are expended.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION made and until all distributions are expended.

County treasurers shall be reimbursed monthly in an amount equal to five percent (5%) of the amount of SF0079 STATE OF WYOMING 26LSO-0201 use tax remitted to the department in the preceding month for deposit into the county general fund.

4 ARTICLE 2 LOCAL SALES AND USE TAX 7 39-15-202.

9 (a) The state preempts the field of imposing tax upon retail sales of tangible personal property, admissions and services and purchases for storage, use or consumption in this state 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 or purchases for storage, use or consumption in this state except as provided in this article.

43 SF0079 STATE OF WYOMING 26LSO-0201 (a) Taxable event.

3ORIGINAL (i)SENATE TheFILE followingNO. provisions apply to imposition of the general purpose excise tax under W.S.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (i) The following provisions apply to imposition of the general purpose excise tax under W.S.

7 (E) If the proposition is approved by the qualified electors or under subparagraph (F) of this paragraph, the board of county commissioners shall by ordinance impose an excise tax upon retail sales of tangible personal property, admissions and services.

44 SF0079 STATE OF WYOMING 26LSO-0201 (ii) The following provisions apply to imposition of the lodging excise tax under W.S.

5 (F) If the proposition is approved by the qualified electors the board of county commissioners, city council or town council, as appropriate, shall by ordinance impose an excise tax upon the sales price for lodging services.

The board of county commissionersORIGINAL orSENATE theFILE cityNO. or town council shall adopt an ordinance for the tax authorized by this paragraph.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION commissioners or the city or town council shall adopt an ordinance for the tax authorized by this paragraph.

(III) A provision that any amendments made to article 1 or to chapter 16 not in conflict with article 1 of this chapter or to chapter 16 shall SF0079 STATE OF WYOMING 26LSO-0201 automatically become a part of the sales tax ordinances of the county, city or town;

4 (v) The following provisions apply to imposition of the excise tax under W.S.

8 (E) If the proposition is approved by the qualified electors, the board of county commissioners shall by ordinance impose an excise tax upon retail sales of tangible personal property, admissions and services.

46 SF0079 STATE OF WYOMING 26LSO-0201 (vi) The following provisions apply to imposition of the municipal tax under W.S.

5 (G) If the proposition is approved by the qualified electors, the city or town council shall adopt an ordinanceORIGINAL forSENATE theFILE taxNO. authorized by W.S.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION ordinance for the tax authorized by W.S.

(v) Whenever a nonresident general or prime contractor or nonresident subcontractor furnishes a surety SF0079 STATE OF WYOMING 26LSO-0201 bond for the faithful performance of his contract or subcontract there is imposed an additional obligation upon the surety company to the state of Wyoming and the department as its agent that the nonresident contractor shall pay all sales taxes which become due in the performance of the contract.

The liability of the suretyORIGINAL companySENATE underFILE thisNO. section is limited to three percent (3%), plus the increased rate under W.S.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION surety company under this section is limited to three percent (3%), plus the increased rate under W.S.

48 SF0079 STATE OF WYOMING 26LSO-0201 39-15-402.

3 (a) As used in this article:

5 (vii) "Sales tax," "use tax" or "sales and use tax" means the tax levied under W.S.

9 39-15-501.

(a) Notwithstanding any other provision of law, any seller of tangible personal property, admissions or services which are subject to taxation under this chapter 15 or 16 of this title who does not have a physical presence in this state shall remit sales tax and follow all applicable procedures and requirements of this chapter as if the seller had a physical presence in this state once the seller meets the following requirements for the current calendar year or the immediately preceding calendar year:

49 SF0079 STATE OF WYOMING 26LSO-0201 (a) A marketplace facilitator shall be considered the vendor for each sale that the facilitator facilitates on its marketplace for a marketplace seller.

6 (i) Be responsible for all obligations imposed under chapters 15 and 16 of this title this chapter;

9ORIGINAL (g)SENATE AsFILE usedNO. in this section:

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (g) As used in this section:

50 SF0079 STATE OF WYOMING 26LSO-0201 (A) Offering for sale by a marketplace seller, by any means, tangible personal property, admissions or services which are subject to taxation under chapter 15 or 16 of this title this chapter for delivery into this state;

and 7 (iii) "Marketplace seller" means a vendor who sells or offers for sale tangible personal property, admissions or services which are subject to taxation under chapter 15 or 16 of this title this chapter for delivery into this state through a marketplace that is owned, operated or controlled by a marketplace facilitator.

(C)ORIGINAL DieselSENATE fuelFILE soldNO. by a distributor, importer, supplier or dealer and used as heating fuel or to a person engaged in logging operations, mining operations, SF0079 STATE OF WYOMING 26LSO-0201 manufacturing, processing, drilling, exploration or well servicing, highway or other construction or railroad operations when the fuel is consumed directly in logging operations, mining operations, manufacturing, processing, drilling, exploration or well servicing, highway or other construction or railroad operations, or other nonhighway operations or uses is subject to a refund.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION (C) Diesel fuel sold by a distributor, importer, supplier or dealer and used as heating fuel or to a person engaged in logging operations, mining operations, manufacturing, processing, drilling, exploration or well servicing, highway or other construction or railroad operations when the fuel is consumed directly in logging operations, mining operations, manufacturing, processing, drilling, exploration or well servicing, highway or other construction or railroad operations, or other nonhighway operations or uses is subject to a refund.

52 SF0079 STATE OF WYOMING 26LSO-0201 39-17-309.

3 (c) Refunds.

5 (vi) The license tax under W.S.

8 (C) Liquefied natural gas, renewable diesel or compressed natural gas converted to liquefied natural gasORIGINAL atSENATE theFILE pointNO. of delivery sold by a distributor, importer, supplier or dealer and used as heating fuel or to a person engaged in logging operations, mining operations, manufacturing, processing, drilling, exploration or well servicing, highway or other construction or railroad operations when the alternative fuel is consumed directly in logging operations, mining operations, manufacturing, processing, drilling, exploration or well servicing, highway or other construction or railroad operations, or other nonhighway operations or uses is subject to a refund.

The record of purchases under this paragraph shall be submitted quarterly on a form provided by or in a format required by the department, along with receipts detailing the gallons, gasoline gallon equivalent or diesel gallon SF0079 STATEENROLLED OFACT WYOMINGNO. 26LSO-0201 equivalent purchased and license taxes paid.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION gas at the point of delivery sold by a distributor, importer, supplier or dealer and used as heating fuel or to a person engaged in logging operations, mining operations, manufacturing, processing, drilling, exploration or well servicing, highway or other construction or railroad operations when the alternative fuel is consumed directly in logging operations, mining operations, manufacturing, processing, drilling, exploration or well servicing, highway or other construction or railroad operations, or other nonhighway operations or uses is subject to a refund.

The record of purchases under this paragraph shall be submitted quarterly on a form provided by or in a format required by the department, along with receipts detailing the gallons, gasoline gallon equivalent or diesel gallon equivalent purchased and license taxes paid.

31-2-113.ORIGINAL SENATE FILE NO.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION 31-2-113.

54 SF0079 STATE OF WYOMING 26LSO-0201 (a) As used in this section "electronic lien and title system" means a statewide electronic lien and title system implemented by the department to process through electronic means:

6 (iv) Payment of sales or use tax pursuant to W.S.

9 Section 3.

55ORIGINAL SF0079SENATE STATEFILE OFNO. WYOMING 26LSO-0201 Section 5.

SF0079 ENROLLED ACT NO.

18, SENATE SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING BUDGET SESSION Section 5.

(END) SF0079Speaker of the House President of the Senate Governor TIME APPROVED:

_________ DATE APPROVED:

_________ I hereby certify that this act originated in the Senate.

Chief Clerk 37