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Wyoming Sales Tax Law Changes, July 2015


 The Wyoming Capitol.

Changes to Wyoming sales tax legislation take effect on July 1, 2015.

The definition of an oil or gas well site in Wyoming is amended, effective July 1, 2015. Prior to that date, a “well site” is defined as “an area within a two hundred fifty (250) radius of an oil or gas wellbore.” Effective July 2015, well site is defined as follows:

“[W]here production equipment is installed to store or prepare oil or gas for transportation off the well site. Production equipment includes, but is not limited to, wellheads, valves, tanks, dehydrators, heater-treaters, separators, flow lines, meters, flares, vapor recovery units and emission equipment. Except as provided in this paragraph, production equipment for purposes of defining a well site shall not include compressors, off well site gathering lines and processing facilities.”

See House Bill 51, Enrolled Act 42, for additional details.

Under House Bill 52, Enrolled Act 35, the definition of a sale does not apply to the lease or rental of tangible personal property for consideration between the following:

  • Parent and closely held subsidiary corporations.
  • Subsidiary corporations closely held by the same parent corporation.
  • Affiliated companies, partnerships, corporations or other business entities which are owned in similar percentages by the same persons.

Sales tax does therefore not apply to the above transactions. Please see HB 52 for additional details, including the definition of a business entity. Effective July 2015.

Legislative changes frequently impact sales and use tax. Implementing automated sales tax Software-as-a-Service simplifies transaction tax management and increases compliance. Learn more.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.