Wyoming – Updated Sales and Use Tax Provisions

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.

Wyoming State Legislature – House Bill 119, Laws 2013

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.

Wyoming State Legislature – House Bill 77, Laws 2013

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.

Wyoming State Legislature – Senate File 61, Laws 2013