SALT Report 2270 – The Wyoming State Legislature recently amended or updated the following sales and use tax exemptions and rules.
Food Purchased With Federal Assistance
Effective July 1, 2013, sales of food purchased with supplemental nutrition assistance benefits (SNAP) are exempt from sales tax.
Lottery Tickets and Equipment
Effective July 1, 2013, sales of and retail commissions on lottery tickets or shares, and any equipment necessary to operate a lottery are exempt from sales and use taxes.
Nonresident Subcontractor Registration Requirements
The sales and use tax provision that requires nonresident prime contractors and resident prime contractors who hire a nonresident subcontractor to register the project with the Department of Revenue has been changed. It now requires the project to be registered not more than 15 days following the start of the project. This change takes effect July 1, 2013.