Please Note: The following summaries of legislation enacted during the 2004 Legislative Session were prepared by the Legal Services Division Staff for internal use by the Legislative Service Office.

This report is not an official publication of the Wyoming Legislature and does not purport to be an official statement of legislative intent concerning any measure enacted by the Legislature.

The bill summaries contained in this report were prepared as an aid to locating enacted legislation and as a brief recap of the major provisions of each bill. While the information provided in these summaries is accurate, the summaries are not intended as a detailed abstract and reference should be made to the enacted bills for more complete information.

Bill No.: HB0073 Drafter: MQ

LSO No.: 04LSO-0244.E2 Effective Date: 7/1/2004

Enrolled Act No.: HEA0038

Chapter No.: 52

Prime Sponsor: Representative Cohee

Catch Title: Sales tax-employee food service.

Subject: Provides a sales tax exemption for food and meals provided by a food establishment to employees.

Summary/Major Elements:

· Grants a sales tax exemption for food and meals provided by a licensed food establishment (restaurant) to its employees without charge for consumption on the premises (under current law, the issues was unclear whether such food was taxable to the employer or not).