Wyoming § 39-16-204 Taxation rate

Wyoming Statutes

§ 39-16-204 — Taxation rate

Wyoming § 39-16-204

Title 39Taxation and Revenue

Ch. 16USE TAX

Art. 2LOCAL USE TAX

This text of Wyoming § 39-16-204 (Taxation rate) 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. § 39-16-204 (2026).

Text

(a)In addition to the state tax imposed under W.S. 39-16- 101 through 39-16-111 any county of the state may impose the following excise taxes, any city or town may impose the tax authorized by paragraph (vi) of this subsection and any resort district may impose the tax authorized by paragraph (iv) of this subsection:

(i)An excise tax at a rate in increments of one-half of one percent (.5%) not to exceed a rate of two percent (2%) upon sales and storage, use and consumption of tangible personal property as provided by this article made within the county, the purpose of which is for general revenue;

(ii)An excise tax not to exceed two percent (2%) upon sales and storage, use and consumption of tangible personal property, within the county. The total excise tax imposed within any county un

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(a) In addition to the state tax imposed under W.S. 39-16-
101 through 39-16-111 any county of the state may impose the
following excise taxes, any city or town may impose the tax
authorized by paragraph (vi) of this subsection and any resort
district may impose the tax authorized by paragraph (iv) of this
subsection:
(i) An excise tax at a rate in increments of one-half
of one percent (.5%) not to exceed a rate of two percent (2%)
upon sales and storage, use and consumption of tangible personal
property as provided by this article made within the county, the
purpose of which is for general revenue;
(ii) An excise tax not to exceed two percent (2%)
upon sales and storage, use and consumption of tangible personal
property, within the county. The total excise tax imposed within
any county under this paragraph shall not exceed two percent
(2%). The revenue from the tax shall be used in a specified
amount for specific purposes authorized by the qualified
electors and as provided in W.S. 39-16-211(b)(iv). Specific
purposes shall not include ordinary operations of local
government except those operations related to a specific project
or as authorized by W.S. 39-16-203(a)(ii)(H);
(iii) In no event shall the total excise tax imposed
within any county under the provisions of paragraphs (i), (ii)
and (v) of this subsection exceed three percent (3%);
(iv) An excise tax at a rate in increments of one-
half of one percent (.5%) not to exceed a rate of three percent
(3%) upon retail sales and storage, use and consumption of
tangible personal property as provided by this article made
within the resort district, the purpose of which is for general
revenue for the resort district;
(v) An excise tax at a rate in increments of
one-quarter of one percent (.25%) not to exceed a rate of one
percent (1%) upon sales and storage, use and consumption of
tangible personal property as provided by this article made
within the county, the purpose of which is for economic
development;
(vi) An excise tax at a rate in increments of one-
quarter of one percent (.25%) not to exceed a rate of one
percent (1%) upon sales and storage, use and consumption of
tangible personal property made within the city or town, the
purpose of which is for general revenue or for a specific
purpose in a specified amount as specified in the proposition to
impose the tax.