reglab/housing_qa huggingface dataset:
WY Stat § 39-16-202 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-202 - Administration.

39-16-202. Administration.| (a) The state preempts the field of imposing tax upon sales and storage, use and consumption of tangible personal property as provided by this article. No county, city, town or other political subdivision may impose, levy or collect taxes upon sales or storage, use or consumption of tangible personal property except as provided in this section.  (b) In addition to the state tax imposed under article 1 of this chapter a county or a resort district may impose excise taxes as specified under this article.  (c) Whenever a county or resort district imposes an excise tax on retail sales of tangible personal property, admissions and services made within the county or resort district pursuant to article 2, chapter 15 of this title, the county or resort district shall also impose an excise tax at the same rate on sales made in the county or resort district and storage, use and consumption of tangible personal property in the county or resort district. The purpose of the tax is for general revenue.  (d) No tax shall be imposed under subsection (c) of this section unless the requirements of W.S. 39-16-203 have been satisfied. Satisfaction of the requirements of W.S. 39-16-203 authorizes and requires the imposition of an excise tax under this section at the same rate as the excise tax under article 2 of this chapter.  (e) A county imposing a sales tax pursuant to W.S. 39-15-203(a)(iii), or a resort district imposing a sales tax pursuant to W.S. 39-15-203(a)(iv), is authorized and required to impose a corresponding use tax at the same rate and for the same period of time as for the sales tax.  (f) The administration of the county or resort district use taxes is vested in the department which may prescribe forms and rules and regulations for making returns and for the ascertainment, assessment and collection of the taxes. The department shall keep complete records of all monies received and disbursed by it.  (g) No applicant to the state of Wyoming for grant or loan funds shall be penalized for failure to enact the tax provided in W.S. 39-16-204(a)(ii).
WY Stat § 39-16-204 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-204 - Taxation Rate.

39-16-204. Taxation rate.| (a) In addition to the state tax imposed under W.S. 39-16-101 through 39-16-111 any county of the state may impose the following excise taxes, any city or town may impose the tax authorized by paragraph (vi) of this subsection and any resort district may impose the tax authorized by paragraph (iv) of this subsection:  (i) An excise tax at a rate in increments of one-half of one percent (.5%) not to exceed a rate of two percent (2%) upon sales and storage, use and consumption of tangible personal property as provided by this article made within the county, the purpose of which is for general revenue;  (ii) An excise tax not to exceed two percent (2%) upon sales and storage, use and consumption of tangible personal property, within the county. The total excise tax imposed within any county under this paragraph shall not exceed two percent (2%). The revenue from the tax shall be used in a specified amount for specific purposes authorized by the qualified electors and as provided in W.S. 39-16-211(b)(iv). Specific purposes shall not include ordinary operations of local government except those operations related to a specific project or as authorized by W.S. 39-16-203(a)(ii)(H);  (iii) In no event shall the total excise tax imposed within any county under the provisions of paragraphs (i), (ii) and (v) of this subsection exceed three percent (3%);  (iv) An excise tax at a rate in increments of one-half of one percent (.5%) not to exceed a rate of three percent (3%) upon retail sales and storage, use and consumption of tangible personal property as provided by this article made within the resort district, the purpose of which is for general revenue for the resort district;  (v) An excise tax at a rate in increments of one-quarter of one percent (.25%) not to exceed a rate of one percent (1%) upon sales and storage, use and consumption of tangible personal property as provided by this article made within the county, the purpose of which is for economic development;  (vi) An excise tax at a rate in increments of one-quarter of one percent (.25%) not to exceed a rate of one percent (1%) upon sales and storage, use and consumption of tangible personal property made within the city or town, the purpose of which is for general revenue or for a specific purpose in a specified amount as specified in the proposition to impose the tax.
WY Stat § 39-16-205 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-205 - Exemptions.

39-16-205. Exemptions.| There are no specific applicable provisions for exemptions for this article. The provisions of W.S. 39-16-105 shall apply to the taxes imposed by this article.
WY Stat § 39-16-206 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-206 - Licenses; Permits.

39-16-206. Licenses; permits.| An additional license to engage in business shall not be required if the vendor has been issued a state license pursuant to law.
WY Stat § 39-16-207 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-207 - Compliance; Collection Procedures.

39-16-207. Compliance; collection procedures.| (a) Returns, reports and preservation of records. There are no specific applicable provisions for returns, reports and preservation of records for this article.  (b) Payment. There are no specific applicable provisions for payment for this article.  (c) Timelines. Local tax rates and boundary changes for purposes of this article shall be effective on the first day of a calendar quarter after sixty (60) days notice has been given to a vendor. In the case of a vendor selling from a printed catalog, the new tax rate shall take effect on the first day of the calendar quarter following one hundred twenty (120) days notice provided to the vendor.
WY Stat § 39-16-208 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-208 - Enforcement.

39-16-208. Enforcement.| There are no specific applicable provisions for enforcement for this article.
WY Stat § 39-16-209 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-209 - Taxpayer Remedies.

39-16-209. Taxpayer remedies.| There are no specific applicable provisions for taxpayer remedies for this article.
WY Stat § 39-16-210 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-210 - Statute of Limitations.

39-16-210. Statute of limitations.| There are no specific applicable provisions for a general statute of limitations for this article.
WY Stat § 39-16-301 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-301 - Definitions.

39-16-301. Definitions.| (a) As used in this article:  (i) "Contractor" means any general or prime contractor or subcontractor;  (ii) "General or prime contractor" means:  (A) Any person who agrees with the owner or lessee of real property in this state to perform services or furnish materials and services for the construction, alteration, improvement or repair of real property in this state; or  (B) Any person who acts in behalf of the owner or lessee of real property in this state to arrange for the furnishing of services or the furnishing of materials and services for the construction, alteration, improvement or repair of real property in this state; or  (C) Any person who owns or leases real property in this state for the purpose of developing that property and in the development thereof alters or makes improvements to the property or contracts for the alteration or improvement of the property.  (iii) "Nonresident general or prime contractor" means any general or prime contractor who has not been a bona fide resident of the state of Wyoming for at least one (1) year prior to bidding upon a contract;  (iv) "Nonresident subcontractor" means any subcontractor who has not been a bona fide resident of the state of Wyoming for at least one (1) year prior to bidding upon a contract;  (v) "Sales tax" means the excise tax imposed by the Selective Sales Tax Act of 1937;  (vi) "Subcontractor" means any person who agrees with another contractor to perform any part of that contractor's obligation for furnishing services or furnishing materials and services for the construction, alteration, improvement or repair of real property in this state;  (vii) "Surety bond" means a bond or undertaking executed by a surety company authorized to do business in the state;  (viii) Repealed by Laws 2019, ch. 186, § 2.  (ix) "Use tax" means the excise tax imposed by the Use Tax Act of 1937.
WY Stat § 39-16-302 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-302 - Administration.

39-16-302. Administration.| There are no specific applicable provisions for administration for this article.
WY Stat § 39-16-303 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-303 - Imposition.

39-16-303. Imposition.| (a) Taxable event. There are no specific applicable provisions for taxable event for this article.  (b) Taxpayer. The following shall apply:  (i) Any contractor who furnishes tangible personal property under contract or in the development of real property is the consumer or user of the tangible personal property within the meaning of the use tax laws of Wyoming;  (ii) Any subcontractor who contracts with a general or prime contractor is liable for sales taxes as a general or prime contractor. The general or prime contractor shall withhold three percent (3%), plus the increased rate under W.S. 39-15-104(b) if the tax under that section is in effect, of the payments due a nonresident subcontractor arising out of the contract entered into between both contractors. The contractor shall withhold the payments until the subcontractor furnishes him with a certificate issued by the department showing all sales taxes accruing by reason of the contract between them have been paid. The department may demand the withholdings at any time to satisfy the sales tax liability of the subcontractor and any balance shall be released by the department to him. If a contractor fails to withhold payments or refuses to remit them upon demand by the department he is liable for any sales taxes due the state by the nonresident subcontractor. This paragraph shall not apply to any subcontractor hired to provide labor only to alter, construct, improve or repair real property;  (iii) To secure payment of use taxes by nonresident prime contractors, each nonresident contractor shall file with the department of revenue a surety bond or legal security equal to three percent (3%), plus the increased rate under W.S. 39-16-104(b) if the tax under that section is in effect, of the payments due under the contract or an amount determined by the department. The bond shall be conditioned upon the payment of all use taxes which become due and payable to this state under the contract or in the real property development. This bond requirement does not apply for a nonresident contractor who has furnished a surety bond as provided by W.S. 39-16-306(b)(v);  (iv) Any nonresident prime contractor and any resident prime contractor who hires a nonresident subcontractor shall register any project with the department of revenue not more than fifteen (15) days following the start of a project pursuant to a contract. The nonresident prime contractor shall provide a properly executed bond as required by paragraph (iii) of this subsection, or a cash deposit of not less than four percent (4%) of the total payments due under the contract. The cash deposit shall be refunded to the contractor upon the department's receipt of a properly executed surety bond or upon satisfactory completion of the project. Failure to register with the department within the time period required by this paragraph shall result in a penalty assessment of one percent (1%) of the total payments due under the contract.
WY Stat § 39-16-304 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-304 - Taxation Rate.

39-16-304. Taxation rate.| There are no specific applicable provisions for taxation rate for this article.
WY Stat § 39-16-305 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-305 - Exemptions.

39-16-305. Exemptions.| There are no specific applicable provisions for exemptions for this article.
WY Stat § 39-16-307 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-307 - Compliance; Collection Procedures.

39-16-307. Compliance; collection procedures.| There are no specific applicable provisions for compliance and collection procedures for this article.
WY Stat § 39-16-308 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-308 - Enforcement.

39-16-308. Enforcement.| There are no specific applicable provisions for enforcement for this article.
WY Stat § 39-16-309 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-309 - Taxpayer Remedies.

39-16-309. Taxpayer remedies.| There are no specific applicable provisions for taxpayer remedies for this article.
WY Stat § 39-16-310 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-310 - Statute of Limitations.

39-16-310. Statute of limitations.| There are no specific applicable provisions for a general statute of limitations for this article.
WY Stat § 39-16-311 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 3 - Contractors|Section 39-16-311 - Distribution.

39-16-311. Distribution.| There are no specific applicable provisions for distribution for this article.
WY Stat § 39-17-102 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 17 - Fuel Tax|Article 1 - Gasoline Tax|Section 39-17-102 - Administration; Confidentiality.

39-17-102. Administration; confidentiality.| (a) The administration of this article is vested in the department which shall prescribe the reporting format and forms for the making of returns, and assessment and collection of license taxes and fees hereby imposed. The department shall promulgate rules and regulations consistent with the provisions hereof as provided by the Wyoming Administrative Procedure Act necessary to the enforcement of the provisions of this article. All tax returns and records are open to examination by the director of the state department of audit or his deputies.  (b) No state employee who by virtue of his employment has knowledge of the business affairs of any person filing or required to file any tax returns under this article shall make known its contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law or in the following cases:  (i) The delivery to the taxpayer or his legal representatives upon written request of a copy of any return or report in connection with his tax;  (ii) The publication of statistics so classified to prevent the identification of particular returns or reports;  (iii) The inspection by the attorney general of the report or return of any person who brings an action against the state, or against whom an action is contemplated or has been instituted;  (iv) The introduction into evidence of any report or return or information therefrom in any administrative or court proceeding to which the person making the report or return is a party;  (v) The furnishing of any information to the United States government and its territories, the District of Columbia, any state allowing similar privileges to the department or to the multistate tax commission for relay to tax officials of cooperating states. Information furnished shall be only for tax purposes;  (vi) The inspection of tax returns and records by the department of audit.  (c) Any person who violates subsection (b) of this section is guilty of a misdemeanor and upon conviction shall be fined not more than one thousand dollars ($1,000.00), imprisoned for not more than one (1) year, or both.
WY Stat § 39-17-103 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 17 - Fuel Tax|Article 1 - Gasoline Tax|Section 39-17-103 - Imposition.

39-17-103. Imposition.| (a) Taxable event. The following shall apply:  (i) There is levied and shall be collected a license tax on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105;  (ii) Repealed by Laws 2015, ch. 46, § 2.  (b) Basis of tax. The following shall apply:  (i) The state of Wyoming preempts the field of imposing taxes upon sales of gasoline and no city, town or county may levy or collect taxes upon the sales of gasoline;  (ii) The taxes imposed on motor fuel shall be conclusively presumed to be a direct tax on the ultimate or retail consumer. When taxes are paid by any person other than the ultimate or retail consumer, the payment shall be considered as precollected and as an advance payment of the purpose of convenience and facility to the consumer and shall thereafter be added to the price of the motor fuel and recovered from the ultimate or retail consumer, regardless of where or how the taxable fuel is ultimately consumed.  (c) Taxpayer. The following shall apply:  (i) Every person who sells or offers to sell to the retail trade gasoline for use in motor vehicles shall conspicuously display a sign stating the price per gallon including all applicable taxes. The provisions of this subsection shall not apply to key lock or card lock fuel dispensing systems;  (ii) Every person who sells or offers to sell to the retail trade gasoline blended with alcohol or ethers for use in motor vehicles shall conspicuously display a sign on each pump dispensing the fuel stating the blend of gasoline and alcohol or ethers;  (iii) A terminal operator or bulk plant operator may rely on the representation made by the purchaser of motor fuel or the purchaser's agent concerning the destination state of the motor fuel. A purchaser is liable for any tax due as a result of the purchaser's diversion of fuel from the represented destination state;  (iv) The taxes imposed on motor fuel shall be conclusively presumed to be a direct tax on the ultimate or retail consumer. When taxes are paid by any person other than the ultimate or retail consumer, the payment shall be considered as precollected and as an advance payment of the purpose of convenience and facility to the consumer and shall thereafter be added to the price of the motor fuel and recovered from the ultimate or retail consumer, regardless of where or how the taxable fuel is ultimately consumed.
WY Stat § 39-17-104 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 17 - Fuel Tax|Article 1 - Gasoline Tax|Section 39-17-104 - Taxation Rate.

39-17-104. Taxation rate.| (a) Except as otherwise provided by this section and W.S. 39-17-105, the total tax on gasoline shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows:  (i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105;  (ii) Notwithstanding paragraph (i) of this subsection, gasoline sold for use in aircraft shall be taxed at four cents ($.04) per gallon except for those fuels exempted under W.S. 39-17-105;  (iii) In addition to the tax collected pursuant to paragraphs (i) and (ii) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39-17-105(a).  (b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, § 1.  (c) Amended and renumbered as (a)(iii) by Laws 2003, Ch. 15, § 1.  (d) Repealed by Laws 2003, Ch. 15, § 2.  (e) Repealed by Laws 2015, ch. 28, § 3.
WY Stat § 39-17-105 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 17 - Fuel Tax|Article 1 - Gasoline Tax|Section 39-17-105 - Exemptions.

39-17-105. Exemptions.| (a) Gasoline sold at a Wyoming terminal rack for export, other than in the fuel supply tank of a motor vehicle, by a person licensed as an exporter in this state is exempt from the license tax imposed under W.S. 39-17-104(a)(i) through (iii). The exempt sales shall be reported on or before the last day of the month in a format required by the department. The sales reports are invalid if not submitted to the department within one (1) year following date of sale. Gasoline directly exported, other than in the fuel supply tank of a motor vehicle, by a Wyoming licensed supplier, is exempt from the additional license tax imposed under W.S. 39-17-104(a)(iii). Exchanges and sales of gasoline between suppliers are exempt from the license tax under this section.  (b) Repealed by Laws 1998, ch. 51, § 3.  (c) Repealed By Laws 2011, Ch. 99, § 2.  (d) Exchanges or sales of gasoline between suppliers are exempt from the license tax under this article. Gasoline directly exported, other than in the fuel supply tank of a motor vehicle, by a supplier is exempt from the license tax under this article.
WY Stat § 39-17-110 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 17 - Fuel Tax|Article 1 - Gasoline Tax|Section 39-17-110 - Statute of Limitations.

39-17-110. Statute of limitations.| (a) The refund form and receipts, as provided for in W.S. 39-17-109(c)(ii) are invalid if not submitted to the department within one (1) year following date of purchase.  (b) The record and sales slip shall be preserved by each refiner or distributor and each purchaser for three (3) years.
WY Stat § 39-17-204 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 17 - Fuel Tax|Article 2 - Diesel Fuel Taxes|Section 39-17-204 - Taxation Rate.

39-17-204. Taxation rate.| (a) Except as otherwise provided by this section and W.S. 39-17-205, the total tax on diesel fuels shall be twenty-four cents ($.24) per gallon. The rate shall be imposed as follows:  (i) There is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all diesel fuels used, sold or distributed for sale or use in this state;  (ii) In addition to the tax collected pursuant to paragraph (i) of this subsection, there is levied and shall be collected a license tax of one cent ($.01) per gallon on all diesel fuels used, sold or distributed for sale or use in this state except for those fuels exempted in W.S. 39-17-205(b) and (e);  (iii) Notwithstanding paragraph (i) of this subsection, jet fuel sold for use in aircraft shall be taxed at four cents ($.04) per gallon.  (b) Amended and renumbered as (a)(ii) by Laws 2003, Ch. 15, § 1.  (c) Repealed By Laws 2003, Ch. 15, § 2.  (d) Repealed By Laws 2003, Ch. 15, § 2.  (e) Repealed by Laws 2015, ch. 28, § 3.