Wyoming Statutes

§ 39-15-201 — Definitions

Wyoming § 39-15-201

JurisdictionWyoming

Title 39Taxation and Revenue

Ch. 15SALES TAX

Art. 2LOCAL SALES TAX

This text of Wyoming § 39-15-201 (Definitions) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 39-15-201 (2026).

Text

(a)Repealed by Laws 2019, ch. 186, § 2.

(b)Definitions under article 1 of this chapter shall apply to this article unless otherwise specified.

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Nearby Sections

15

§ 39-15-101

§ 39-15-102

Administration; confidentiality

§ 39-15-103

§ 39-15-104

§ 39-15-105

§ 39-15-106

Licenses; permits

§ 39-15-107

Compliance; collection procedures

§ 39-15-107.2

Voluntary disclosure

§ 39-15-107.3

Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement

§ 39-15-108

§ 39-15-109

Taxpayer remedies

§ 39-15-110

Statute of limitations

§ 39-15-111

Any taxes recovered by the collection agencies and remitted to the department shall be distributed in accordance with W.S. 39-15-111(b). Any person owing a tax submitted to a collection agency may be assessed a fee in an amount necessary to cover the cost of collection, not to exceed twenty percent (20%) of the tax owed, as provided in W.S. 9-1-415(a). The collection agency shall collect the fee with the tax that is submitted for collection and the amount collected as a fee may be deducted from funds remitted to the department. The contracts entered into under this paragraph shall not be for a term of more than two (2) years and shall be awarded only after competition; (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. The credit is equal to one and ninety-five hundredths percent (1.95%) of the amount of tax due, provided that the total credit under this paragraph and W.S. 39-16-107(b)(viii) shall not exceed five hundred dollars ($500.00) in any month. The vendor or direct payer shall deduct the credit for each tax period on forms prescribed and furnished by the department. The credit shall be deducted only from the share of the tax that is distributed to the general fund under W.S. 39-15-111(b)(i)

§ 39-15-201

§ 39-15-202

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Bluebook (online)

Wyoming § 39-15-201, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/15/39-15-201.