Wyoming § 39-16-202 Administration

Wyoming Statutes

§ 39-16-202 — Administration

Wyoming § 39-16-202

Title 39Taxation and Revenue

Ch. 16USE TAX

Art. 2LOCAL USE TAX

This text of Wyoming § 39-16-202 (Administration) 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. § 39-16-202 (2026).

Text

(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 in this section.

(b)In addition to the state tax imposed under article 1 of this chapter a county or a resort district may impose excise taxes as specified under this article.

(c)Whenever a county or resort district imposes an excise tax on retail sales of tangible personal property, admissions and services made within the county or resort district pursuant to article 2, chapter 15 of this title, the county or resort district shall also impose an excise tax at the

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(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 in this section.
(b) In addition to the state tax imposed under article 1
of this chapter a county or a resort district may impose excise
taxes as specified under this article.
(c) Whenever a county or resort district imposes an excise
tax on retail sales of tangible personal property, admissions
and services made within the county or resort district pursuant
to article 2, chapter 15 of this title, the county or resort
district shall also impose an excise tax at the same rate on
sales made in the county or resort district and storage, use and
consumption of tangible personal property in the county or
resort district. The purpose of the tax is for general revenue.
(d) No tax shall be imposed under subsection (c) of this
section unless the requirements of W.S. 39-16-203 have been
satisfied. Satisfaction of the requirements of W.S. 39-16-203
authorizes and requires the imposition of an excise tax under
this section at the same rate as the excise tax under article 2
of this chapter.
(e) A county imposing a sales tax pursuant to W.S.
39-15-203(a)(iii), or a resort district imposing a sales tax
pursuant to W.S. 39-15-203(a)(iv), is authorized and required to
impose a corresponding use tax at the same rate and for the same
period of time as for the sales tax.
(f) The administration of the county or resort district
use 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 received
and disbursed by it.
(g) No applicant to the state of Wyoming for grant or loan
funds shall be penalized for failure to enact the tax provided
in W.S. 39-16-204(a)(ii).