Home/Wyoming/Statutes/Title 39: Taxation and Revenue/Ch. 15: SALES TAX/Art. 2: LOCAL SALES TAX/§ 39-15-202
Wyoming Statutes

§ 39-15-202 — Administration

Wyoming·Title 39 Taxation and Revenue·Ch. 15 SALES TAX·Art. 2 LOCAL SALES TAX
(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 addition to the state tax imposed under article 1 of this chapter a county, city, town or resort district may impose excise taxes as specified under this article.
(c)The administration of the county, city, town or resort district sales taxes is vested in the department which may prescribe forms and rules and regulations for making returns and for the ascertainment, assessment and collection of the taxes. The department shall keep complete records of all monies receive

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Nearby Sections

15
§ 39-15-101
Definitions
§ 39-15-102
Administration; confidentiality
§ 39-15-103
Imposition
§ 39-15-104
Taxation rate
§ 39-15-105
Exemptions
§ 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
Enforcement
§ 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
Definitions
§ 39-15-202
Administration
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