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January 26, 2019

The Wyoming Legislature's website has provided a "Summary of Bills" that are currently before committees. In order to help you to remain informed we will be publishing a list of those summaries for one committee each day.

Revenue Committee:

HB0068 19LSO-0243 School funding revenue. This bill would impose an additional 9 mills on industrial property and all other property classes, with those mills dedicated for school funding. The mills would be phased-in by an additional 3 mills per year for the next 3 years.

HB0067 19LSO-0232 Sales tax revisions.

This bill would lower the sales tax rate while expanding the sales tax to apply to some services that were not previously subject to the tax. The bill also repeals the sales tax exemption on food for domestic home consumption, the exemption on manufacturing machinery, and the exemption on purchases by data processing centers.

HB0069 19LSO-0208 Collection of sales tax by marketplace facilitators. This bill provides that a marketplace facilitator that facilitates sales of property into Wyoming is responsible for collecting sales taxes on those sales whether the sales are made by the marketplace facilitator or another seller using the marketplace.

HB0266 19LSO-0206 Sales tax-local distribution. This bill would increase the sales tax rate by 0.5%. The revenue from the increased rate would be accounted for separately and used to provide direct distributions of funds to cities, towns, and counties using the current direct distribution formula. Any amounts over $52.5 million per year would be distributed through the current sales tax distribution formula.

SF0073 19LSO-0134 Lottery revisions. This bill makes amendments related to the operation of the Wyoming Lottery. The bill clarifies the calculation and disposition of expenses and proceeds of the lottery. The bill also specifies benefits for employees of the lottery. The bill clarifies requirements for procurement contracts, use of the fidelity fund, and requirements related to unclaimed prize money.

HB0066 19LSO-0130 Lodging tax. This bill imposes a statewide lodging tax at the rate of 5%. The bill provides that 3% of the tax is deposited in the Wyoming tourism account and the remaining 2% is provided to local governments. The bill reduces the local optional lodging tax rate from a maximum of 4% to a maximum of 2%.

SF0051 19LSO-0093 Tobacco tax equivalence. This bill directs the Governor to enter into negotiations with the Business Council of the Eastern Shoshone Tribe and the Business Council of the Northern Arapaho Tribe to provide for tobacco tax equivalence across the state. The bill requires a report on negotiations to the Joint Revenue Committee.

HB0064 19LSO-0092 Indexing fuel taxes. This bill would adjust the gasoline, diesel fuel and alternative fuel tax rates every two years by indexing the tax rate to the consumer price index. The rate would be calculated in March of each even numbered year and would be effective on July 1 of that year. The rate would not be indexed below the current tax rate of $0.23 per gallon.

SF0006 19LSO-0083 Personal property tax reporting. This bill revises the penalty and fees for failing to report personal property or omitting property for the purpose of tax reporting. The bill requires the department of audit to collect personal property information during audits and provide that information to the county assessor where the property is located.

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