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Legislative Updates

During the 2021 Legislative session, legislation was introduced to extend the sunset date on

W.S. 39-15-105(a)(viii)(O) which exempts sales of tangible personal property or services

performed for the repair, assembly, alteration or improvement of railroad rolling stock. The

Legislature did not move any bill forward to extend the sunset date on this exemption.

Therefore, effective July 1, 2021, this exemption will be repealed.

Effective July 1, 2021, there will be an increase from 12% to 20% in the collection fee on Sales/Use Tax Accounts that have been referred or will be referred to an external collection agency.