HOUSE BILL NO.         

Sales tax-motor vehicles.

Sponsored by:  Joint Revenue Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; providing for the payment of sales and use tax upon a motor vehicle as specified; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.  W.S. 39-15-107(b)(i) and 39-16-107(b)(ii) are amended to read:

39-15-107.  Compliance; collection procedures.

(b)  Payment.  The following shall apply:

(i)  Except as provided by paragraph (viii) of this subsection, no vendor shall collect taxes imposed by this article upon the sale of motor vehicles, house trailers, trailer coaches, trailers or semitrailers. The taxes imposed shall be collected by the county treasurer prior to the first registration in Wyoming and not upon subsequent registration by the same applicant. The county treasurer shall collect the tax in effect in the county of the owner's residence wherein the vehicle shall be registered pursuant to W.S. 31-2-201;

39-16-107.  Compliance; collection procedures.

(b)  Payment.  The following shall apply:

(ii)  Except as provided by paragraph (iv) of this subsection, no vendor shall collect the taxes imposed by this article upon the sale of motor vehicles, house trailers, trailer coaches, trailers or semitrailers as defined by W.S. 31-1-101.  The taxes imposed shall be collected by the county treasurer prior to the first registration in Wyoming and not upon subsequent registration by the same owner. The county treasurer shall collect the tax in effect in the county of the owner's residence wherein the vehicle shall be registered pursuant to W.S. 31-2-201. The tax shall not be collected if previously registered by the same nonresident owner in another state.  The county treasurer may also collect the tax due and any interest, penalties or costs of collection through the use of a collection agency or by the filing of a civil action;

Section 2.  This act is effective July 1, 2001.

(END)