HB0136 - Sales tax-motor vehicles.
2001 |
State of Wyoming |
01LSO-0217 |
HOUSE BILL NO. HB0136
Sales tax-motor vehicles.
Sponsored by: Joint Revenue Interim Committee
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
Page 1
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
Page 2
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)
Page 3