Wyoming legislation · 2026 Budget Session
Wyoming HB155: Sales and use tax exemptions-reporting requirements.
Status: Failed, February 13, 2026
AN ACT relating to taxation and revenue; specifying reporting requirements for taxpayers who claim sales tax and use tax exemptions; authorizing the imposition of fees as specified; requiring reporting; specifying applicability; and providing for an effective date.
What the bill says
An act relating to taxation and revenue; specifying reporting requirements for taxpayers who claim sales tax and use tax exemptions; authorizing the imposition of fees as specified; requiring reporting; specifying applicability; and providing for an effective date.
From the introduced text, February 10, 2026:
AN ACT relating to taxation and revenue; specifying reporting requirements for taxpayers who claim sales tax and use tax exemptions; authorizing the imposition of fees as specified; requiring reporting; specifying applicability; and providing for an effective date. Be It Enacted by the Legislature of the State of Wyoming: Section 1. W.S. 39-15-105 by creating new subsections (c) and (d) and 39-16-105 by creating new subsections (c) and (d) are amended to read: 39-15-105. Exemptions; reporting. HB0155 2026 STATE OF WYOMING 26LSO-0361 (c) Each taxpayer paying sales tax under this article that claims one (1) or more of the exemptions provided in W.S. 39-15-105(a)(iii)(A), (E), (F) or (G), (vi)(C), (vii)(A) or (B), (viii)(A), (B), (F), (G), (J), (O), (P), (R) or (S) in any one (1) calendar year shall submit a report to the department in accordance with all of the following: (i) A report shall be required only of any taxpayer who claims one (1) or more of the exemptions specified in this subsection in an amount not less than two hundred fifty thousand dollars ($250,000.00) of sales tax exempted in the applicable year; (ii) The report shall contain the following information: (A) The amount of sales tax the taxpayer collected from customers at all Wyoming locations during the preceding year, if the taxpayer is a vendor; HB0155 2026 STATE …
Sponsors
- Gary Brown (R, H41) · primary sponsor
- Kevin Campbell (R, H62)
- Joel Guggenmos (R, H55)
- Paul Hoeft (R, H25)
- Tony Locke (R, H35)
- Justin Riggins (R, H59)
- Clarence Styvar (R, H12)
- Hutchings, Lynn (R, S05)
- Dan Laursen (R, S19)
Latest actions
- : H Did not Consider for Introduction
- : H Received for Introduction
- : Bill Number Assigned
Subjects: Sales and use tax exemptions-reporting requirements.
Common questions
- What is HB155?
- HB155 is a bill in the Wyoming Legislature (2026 Budget Session): Sales and use tax exemptions-reporting requirements.
- What does HB155 do?
- In its own words: An act relating to taxation and revenue; specifying reporting requirements for taxpayers who claim sales tax and use tax exemptions; authorizing the imposition of fees as specified; requiring reporting; specifying applicability; and providing for an effective date.
- What is the status of HB155?
- Failed as of February 13, 2026. Latest action: H Did not Consider for Introduction (February 13, 2026).
- Who sponsored HB155?
- Gary Brown (R, H41), with 8 co-sponsors.
- Where is the official record for HB155?
- On the Wyoming Legislature website: https://wyoleg.gov/Legislation/2026/HB0155
Source: official Wyoming record. Tracked by Delilah, AI for legislation across all 50 states and Congress.