H.B. No. 0111

Tips and gratuities–sales tax.

Sponsored By:        Representative(s) Petroff, Kroeker, Madden, Stubson and Teeters and Senator(s) Christensen and Driskill

AN ACT relating to taxation; providing for tips and gratuities as specified to be excluded from sales tax as specified; and providing for an effective date.

1/8/2013    Bill Number Assigned

1/9/2013    H Received for Introduction

1/10/2013   H Introduced and Referred to H03

1/11/2013   H03 Recommended Amend and Do Pass

ROLL CALL

Ayes:  Representative(s) Eklund, Goggles, Kirkbride, Loucks, Madden, Northrup, Petroff and Semlek

Excused:  Representative(s) Blikre

Ayes 8 Nays 0 Excused 1 Absent 0 Conflicts 0

1/11/2013   H Placed on General File

HB0111HS001/ADOPTED

Page 1-line 1           Delete "labor and employment" insert "taxation".

Page 2-lines 1 through 5      Delete entirely and insert:

"(F)  The sales price paid for meals and cover charges, excluding all gratuities regardless of whether offered by the customer or invoiced by the seller, at any place where meals are regularly served to the public;".  MADDEN, CHAIRMAN

1/14/2013   H Passed CoW

1/15/2013   H Passed 2nd Reading

1/16/2013   H Passed 3rd Reading

ROLL CALL

Ayes:  Representative(s) Baker, Barlow, Blake, Blevins, Blikre, Brown, Burkhart, Byrd, Campbell, Cannady, Coleman, Connolly, Davison, Eklund, Esquibel, K., Filer, Freeman, Gay, Gingery, Goggles, Greear, Greene, Halverson, Harshman, Harvey, Hunt, Hutchings, Jaggi, Kasperik, Kirkbride, Kroeker, Krone, Larsen, Lockhart, Loucks, Lubnau, Madden, McKim, Miller, Moniz, Nicholas, B., Northrup, Patton, Paxton, Petroff, Piiparinen, Reeder, Semlek, Sommers, Stubson, Teeters, Throne, Wallis, Walters, Watt, Wilson, Winters, Zwonitzer, Dn. and Zwonitzer, Dv.

Excused:  Representative(s) Berger

Ayes 59 Nays 0 Excused 1 Absent 0 Conflicts 0

1/18/2013   S Received for Introduction

1/23/2013   S Introduced and Referred to S03

1/29/2013   S03 Recommended Do Pass

ROLL CALL

Ayes:  Senator(s) Anderson, JL S28, Case, Emerich, Peterson and Von Flatern

Ayes 5 Nays 0 Excused 0 Absent 0 Conflicts 0

1/29/2013   S Placed on General File

2/11/2013   S Passed CoW

2/12/2013   S Passed 2nd Reading

2/13/2013   S Passed 3rd Reading

ROLL CALL

Ayes:  Senator(s) Anderson, JD S02, Anderson, JL S28, Barnard, Bebout, Burns, Case, Christensen, Coe, Cooper, Craft, Driskill, Emerich, Esquibel, F., Geis, Hastert, Hicks, Hines, Landen, Nicholas, P., Nutting, Perkins, Peterson, Ross, Rothfuss and Von Flatern

Nays:  Senator(s) Dockstader, Johnson, Meier, Schiffer and Scott

Ayes 25 Nays 5 Excused 0 Absent 0 Conflicts 0

2/13/2013   Assigned Number HEA No. 0035

2/13/2013   H Speaker Signed HEA No. 0035

2/13/2013   S President Signed HEA No. 0035

2/15/2013   Governor Signed HEA No. 0035

2/19/2013   Assigned Chapter Number

Chapter No. 0060  Session Laws of Wyoming 2013