reglab/housing_qa huggingface dataset:
WY Stat § 39-15-301 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-301 - Definitions

39-15-301. 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"Surety bond" means a bond or undertaking executed by a surety company authorized to do business in the state;  (viii) Repealed by Laws 2019, ch. 186, § 2.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 § 39-15-302 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-302 - Administration.

39-15-302. Administration.| There are no specific applicable provisions for administration for this article.
WY Stat § 39-15-303 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-303 - Imposition.

39-15-303. 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 sales 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 sales 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. 39-15-104(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 sales 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. 39-15-306(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 § 39-15-304 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-304 - Taxation Rate.

39-15-304. Taxation rate.| There are no specific applicable provisions for taxation rate for this article.
WY Stat § 39-15-305 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-305 - Exemptions.

39-15-305. Exemptions.| There are no specific applicable provisions for exemptions for this article.
WY Stat § 39-15-307 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-307 - Compliance; Collection Procedures.

39-15-307. Compliance; collection procedures.| There are no specific applicable provisions for compliance and collection procedures for this article.
WY Stat § 39-15-308 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-308 - Enforcement.

39-15-308. Enforcement.| There are no specific applicable provisions for enforcement for this article.
WY Stat § 39-15-309 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-309 - Taxpayer Remedies.

39-15-309. Taxpayer remedies.| There are no specific applicable provisions for taxpayer remedies for this article.
WY Stat § 39-15-310 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-310 - Statute of Limitations.

39-15-310. Statute of limitations.| There are no specific applicable provisions for a general statute of limitations for this article.
WY Stat § 39-15-311 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 3 - Contractors|Section 39-15-311 - Distribution.

39-15-311. Distribution.| There are no specific applicable provisions for distribution for this article.
WY Stat § 39-15-401 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 4 - Uniform Sales and Use Tax Administration Act|Section 39-15-401 - Title.

39-15-401. Title.| This act shall be known and may be cited as the "Uniform Sales and Use Tax Administration Act."
WY Stat § 39-15-402 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 4 - Uniform Sales and Use Tax Administration Act|Section 39-15-402 - Definitions.

39-15-402. Definitions.| (a) As used in this article:  (i) "Agreement" means the streamlined sales and use tax agreement;  (ii) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction;  (iii) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;  (iv) "Department" means the department of revenue;  (v) "Director" means the director of the department of revenue;  (vi) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity;  (vii) "Sales tax" means the tax levied under W.S. 39-15-101 through 39-15-311;  (viii) "Seller" means any person making sales, leases, or rentals of personal property or services;  (ix) "State" means any state of the United States and includes the District of Columbia;  (x) "Use tax" means the tax levied under W.S. 39-16-101 through 39-16-311.
WY Stat § 39-15-403 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 4 - Uniform Sales and Use Tax Administration Act|Section 39-15-403 - Authority to Enter Agreement.

39-15-403. Authority to enter agreement.| (a) The department of revenue is authorized and directed to enter into the streamlined sales and use tax agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.  (b) The department of revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement.  (c) The director of the department or the director's designee, the chairman of the senate revenue committee or his designee and the chairman of the house revenue committee or his designee are authorized to represent this state before the other states that are signatories to the agreement.
WY Stat § 39-15-404 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 4 - Uniform Sales and Use Tax Administration Act|Section 39-15-404 - Relationship to State Law.

39-15-404. Relationship to state law.| No provision of the agreement authorized by this article in whole or part shall invalidate or amend any provision of the law of this state. Adoption of the agreement by this state shall not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at or after membership of this state in the agreement, shall be by action of the legislature.
WY Stat § 39-15-406 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 4 - Uniform Sales and Use Tax Administration Act|Section 39-15-406 - Cooperating Sovereigns.

39-15-406. Cooperating sovereigns.| The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
WY Stat § 39-15-407 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 4 - Uniform Sales and Use Tax Administration Act|Section 39-15-407 - Limited Binding and Beneficial Effect.

39-15-407. Limited binding and beneficial effect.| (a) The agreement authorized by this act shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the agreement.  (b) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.  (c) No law of this state, or the application thereof, shall be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement.
WY Stat § 39-15-408 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 4 - Uniform Sales and Use Tax Administration Act|Section 39-15-408 - Seller and Third Party Liability.

39-15-408. Seller and third party liability.| (a) A certified service provider shall be deemed the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider shall be liable for any sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section.  (b) A seller that contracts with a certified service provider shall not be liable to the state for sales or use tax due on any transaction processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller shall not be subject to any audit on the transaction processed by the certified service provider. A seller shall be subject to audit for any transaction not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.  (c) A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system shall remain responsible and is liable to the state for reporting and remitting tax.  (d) A seller that has a proprietary system for determining the amount of tax due on a transaction and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.
WY Stat § 39-15-501 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 15 - Sales Tax|Article 5 - Sales From Remote Sellers|Section 39-15-501 - Sales From Remote Sellers.

39-15-501. Sales from remote sellers.| (a) Notwithstanding any other provision of law, any seller of tangible personal property, admissions or services which are subject to taxation under chapter 15 or 16 of this title who does not have a physical presence in this state shall remit sales tax and follow all applicable procedures and requirements of this chapter as if the seller had a physical presence in this state once the seller meets either of the following requirements for the current calendar year or the immediately preceding calendar year:  (i) The seller's gross revenue from the sale of tangible personal property, admissions or services delivered into this state exceeds one hundred thousand dollars ($100,000.00); or  (ii) The seller sold tangible personal property, admissions or services delivered into this state in two hundred (200) or more separate transactions.  (b) Notwithstanding any other provision of law, the department may bring an action in this state to obtain a declaratory judgment that the obligation of the seller to remit sales tax under subsection (a) of this section is applicable and valid under state and federal law.  (c) The filing of a declaratory judgment action under subsection (b) of this section operates as an injunction during the pendency of the action prohibiting the department or any other state entity from enforcing the obligation in subsection (a) of this section against any seller who does not affirmatively consent or otherwise remit sales tax on a voluntary basis.  (d) If a court has entered a judgment against a seller or otherwise lifted or dissolved an injunction under this section, the department shall assess and apply the obligation under subsection (a) of this section from the date the judgment is entered or the injunction is lifted with respect to that seller.  (e) A seller complying with this section voluntarily or pursuant to an action brought under this section may seek a recovery of taxes, penalties or interest by following the procedures established in this chapter. No claim for a refund or recovery of taxes, penalties or interest shall be granted on the basis that the seller lacked a physical presence in this state and complied with this section voluntarily while under the protection of an injunction granted under this section. Nothing in this subsection shall limit the ability of a seller to obtain a refund or recovery of taxes, penalties or interest for any other reason including mistake of fact or a miscalculation of the applicable tax.  (f) No seller who remits sales tax voluntarily or otherwise under this section shall be liable to any person who claims that the sales tax has been over collected if any provision of this act is later deemed unlawful.  (g) Nothing in this section shall be construed to affect the obligation of any purchaser in this state to remit use tax for any applicable transaction.
WY Stat § 39-16-102 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 1 - State Use Tax|Section 39-16-102 - Administration; Confidentiality.

39-16-102. Administration; confidentiality.| (a) This article is known and may be cited as the "Use Tax Act of 1937".  (b) The administration of this article is vested in the department of revenue.  (c) No state employee or other person 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 their contents in any manner or permit any person to have access to any returns or information contained therein except as provided by law. The department may also allow the following:  (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 state 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 office of the director of the state department of audit;  (vii) The sharing of information with local government entities and other state agencies, provided a written request is made to the department and the governmental entity or agency demonstrates sufficient reason to obtain the information for official business purposes.  (d) 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.  (e) Revenue collected pursuant to this section shall be administered in accordance with W.S. 39-16-202(c) and distributed in accordance with W.S. 39-16-211.
WY Stat § 39-16-106 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 1 - State Use Tax|Section 39-16-106 - Licenses; Permits.

39-16-106. Licenses; permits.| (a) Every vendor shall register with the department of revenue, giving the name and address of all agents operating in the state and the location of all places of business together with other information as required by the department. Effective July 1, 1997, a license fee of sixty dollars ($60.00) shall be required from each new vendor, except for any remote vendor who has no requirement to register in this state, or who is using one (1) of the technology models pursuant to the streamlined sales and use tax agreement. Failure of a vendor to timely file any return may result in forfeiture of the license granted under this section. The department shall charge sixty dollars ($60.00) for reinstatement of any forfeited license. Any out-of-state vendor not otherwise subject to this article may voluntarily register with the department and if registered, shall collect and remit the state use tax imposed by W.S. 39-16-104.  (b) Notwithstanding subsection (a) of this section, and pursuant to department rules and regulations, a vendor who purchases wholesale goods for use in manufacturing, processing or compounding as provided by W.S. 39-16-105(a)(viii), and who does not engage in any retail sale of those goods, shall not be required to obtain a use tax registration.
WY Stat § 39-16-110 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 1 - State Use Tax|Section 39-16-110 - Statute of Limitations.

39-16-110. Statute of limitations.| (a) Every vendor and person storing, using or consuming tangible personal property in this state shall preserve within this state for three (3) years suitable records and books as may be necessary to determine the amount of tax for which he is liable under the provisions of this article, together with invoices and books showing all merchandise purchased. All records, books and invoices shall be available for examination by the department during regular business hours except as arranged by mutual consent.  (b) No credit or refund shall be allowed after three (3) years from the date of overpayment. The receipt of a claim for a refund by the department shall toll the statute of limitations. All refund requests received by the department shall be approved or denied within ninety (90) days of receipt.
WY Stat § 39-16-201 (2021)
2021 Wyoming Statutes|Title 39 - Taxation and Revenue|Chapter 16 - Use Tax|Article 2 - Local Use Tax|Section 39-16-201 - Definitions.

39-16-201. Definitions.| (a) Repealed by Laws 2019, ch. 186, § 2.  (b) Definitions under article 1 of this chapter apply to this article unless otherwise specified.