HB0136 - Sales tax-motor vehicles.

 

2001

State of Wyoming

01LSO-0217

 

 

 

HOUSE BILL NO.  HB0136

 

 

Sales tax-motor vehicles.

 

Sponsored by:

 

 

A BILL

 

for

 

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

 4 

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

 6 

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

 9 

10         39-15-107.  Compliance; collection procedures.

11 

12         (b)  Payment.  The following shall apply:

13 

14              (i)  Except as provided by paragraph (viii) of
15  this subsection, no vendor shall collect taxes imposed by
16  this article upon the sale of motor vehicles, house
17  trailers, trailer coaches, trailers or semitrailers. The

 

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 1  taxes imposed shall be collected by the county treasurer
 2  prior to the first registration in Wyoming and not upon
 3  subsequent registration by the same applicant. The county
 4  treasurer shall collect the tax in effect in the county of
 5  the owner's principal residence;

 6 

 7         39-16-107.  Compliance; collection procedures.

 8 

 9         (b)  Payment.  The following shall apply:

10 

11              (ii)  Except as provided by paragraph (iv) of
12  this subsection, no vendor shall collect the taxes imposed
13  by this article upon the sale of motor vehicles, house
14  trailers, trailer coaches, trailers or semitrailers as
15  defined by W.S. 31-1-101. The taxes imposed shall be
16  collected by the county treasurer prior to the first
17  registration in Wyoming and not upon subsequent
18  registration by the same owner. The county treasurer shall
19  collect the tax in effect in the county of the owner's
20  principal residence. The tax shall not be collected if
21  previously registered by the same nonresident owner in
22  another state. The county treasurer may also collect the
23  tax due and any interest, penalties or costs of collection

 

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 1  through the use of a collection agency or by the filing of
 2  a civil action;

 3 

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

 5 

 6                         (END)

 

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