Significant Achievements

The WTA advocated for the following sensible solutions to tax policy:

2020
  • Supported HB134 Wyoming tourism account funding. This bill specifies imposing a statewide assessment on sales of lodging services; providing for distribution of the assessment collected; revising the local optional lodging tax; amending a definition; amending authorized expenditures; repealing conflicting provisions; creating the Wyoming tourism account; creating the Wyoming  tourism reserve and projects account; providing for implementation of the new assessment; and providing for an effective date.
  • Supported HB 171 Wyoming gaming commission. This bill specifies generally amending statutes concerning pari-mutuel events, gaming and gambling; reconstituting the pari-mutuel commission as the Wyoming gaming commission and increasing membership; establishing duties for the commission; regulating skill based games as specified; authorizing fees and collection and distribution of a portion of wagers; authorizing commission employees to be peace officers and providing for enforcement by a district attorney or the attorney general; providing applicability; requiring rulemaking; making conforming amendments; and providing for effective dates.
  • Opposed HB 64 National corporate tax recapture. This bill specifies creating the National Corporate Tax Recapture Act; imposing a tax on businesses as specified; providing for administration of the Act; providing penalties; requiring rulemaking; requiring a report; and providing for effective dates.
  • Opposed HB 71 Wyoming public safety communications system funding. This bill specifies establishing a statewide service charge; providing definitions; requiring reporting; creating an account; providing an appropriation; authorizing rulemaking; and providing for effective dates. HB 0134 Wyoming tourism account funding. 
  • Opposed HB 179  Electricity taxation – generation. This bill specifies amending taxes on the production of electricity; imposing a tax on electricity generated from solar resources; providing applicability; and providing for an effective date.
  • Opposed HB 186 K-12 local government structural deficit repair act. This bill specifies providing for the transfer of funds; amending provisions governing the distribution of investment earnings; amending provisions governing the distribution of severance taxes; conditionally increasing the sales and use tax rate; providing for distribution of the additional tax revenue; and providing for an effective date.
  • Opposed HJ4 Legislative Sessions. A Joint Resolution proposing to amend the Wyoming Constitution by repealing the introductory vote requirement for bills in a legislative budget session.
  • Opposed HB 147 Wyoming income tax act. An act relating to taxation creating the Wyoming Income Tax Act and imposing an income tax on taxpayers as specified.
2019
  • Supported passage of HB69 Collection of sales tax by marketplace facilitators. This bill requires marketplace facilitators to collect and remit sales taxes as specified; specifying relief for failure to collect and remit the tax; providing immunity for facilitators collecting the tax; providing definitions and specifying applicability.
  • Opposed HB64 Indexing fuel taxes. This bill specifies adjusting gasoline, diesel fuel and alternative fuel tax rates by indexing the tax rate to the consumer price index. 
  • Opposed HB67 Sales tax revisions. This bill specifies providing that the sales tax shall apply to sales of specified services; reducing the sales and use tax rates; repealing the sales and use tax exemption on food for domestic home consumption; repealing additional sales and use tax exemptions and making conforming changes. 
  • Opposed HB68 School funding revenue. This bill specifies providing additional mills for school funding as specified.  
  • Opposed HB96 Wind energy production tax. This bill specifies increasing the tax rate and providing for distribution of the tax.
  • Opposed HB162 Alcoholic liquors markup amount. This bill specifies increasing the maximum profit to the state from alcoholic liquor sales from the Wyoming liquor division.
  • Opposed HB218 Tobacco tax. This bill specifies increasing the tax on cigarettes, moist snuff and other tobacco products; amending distribution of the cigarette tax; clarifying distribution of license fees and repealing related provisions.
  • Opposed HB220 National Retail Fairness Act. This bill specifies creating the National Retail Fairness Act; imposing an income tax on businesses as specified; providing for administration of the tax; providing penalties and authorizing rulemaking.
  • Opposed HB239 Wind energy production tax-rate. This bill specifies increasing the tax rate per megawatt hour generated by wind resources.
  • Opposed HB260 Wind energy production tax-2. This bill specifies modifying the tax rate as specified and repealing a provision exempting taxation for initial production.
  • Opposed HB282 Tobacco products. This bill proposes specifying the sellers who are retailers of tobacco products for purposes of prohibiting sales to minors; providing for an injunction of retailers; specifying tobacco products for taxation purposes; specifying that tobacco products include electronic cigarettes, vapor material and additional accessories and increasing the tax rate on cigarettes.
  • Opposed HJ6 Legislative sessions. This joint resolution proposes to amend the Wyoming Constitution by removing distinctions between legislative general and budget sessions including repealing the introductory vote requirement for bills in a legislative budget session and making conforming amendments.
2018
  • Supported passage of HB72 – Ad Valorem Tax Collections bill which allows counties to deduct costs associated with collecting delinquent taxes and indemnifies them from liabilities with other governmental entities.
  • Supported SF27 – Excise Tax Audits bill which codifies the official starting point of the audit process and the time period.
  • Supported SF49 – Disposition of State School Land Revenue on condition that a sunset clause was added.  This bill would have eliminated the $8M distribution cap to the School Capital Construction Account from mineral royalties received from leasing of school lands, thus increasing revenues to the School Capital Construction.
  • Supported SF50 – Collection of State Financial Obligations bill which allows collection agencies to add a collection fee to the debt owed, resulting in increased sales and use tax distributions.
  • Supported SF120 – Government Efficiency Project that created the state savings and efficiency initiatives account from which to pursue and fund government efficiency initiatives.
  • Supported SJ4 – Public School Financing which would have amended the constitution to transfer the responsibility to construct school facilities to school districts, and require mandatory state aid to bring amounts raised by local taxes up to what a statewide levy would raise on a per person basis.
  • Opposed HB43 – Tobacco Tax which proposed increasing the tax on cigarettes from $0.60 per pack to $1.60 per pack and moist snuff from $0.60 per ounce to $1.60 per ounce.  
  • Opposed HB44 – Alcoholic Liquors Markup Amount bill that would have increased state markup on liquor from 17.6% above cost to 20.6%.
  • Opposed HB51 – Reporting of Gross Receipts would have required business entities to report total gross receipts, headquarter location, and primary NAICS code, to the secretary of state.
  • Opposed HB75 – Pari-mutuel Events-Distribution of Fees that would have redirected a portion of total amounts wagered on historic horse racing to the state general fund.
  • Opposed HB80 – Coal Reclamation Fee would have imposed an additional severance tax on both surface and underground coal production contingent on the repeal or expiration of federal reclamation fee.
  • Opposed HB98 – Real Estate Transfer Tax bill which proposed a county imposed transfer tax where total real estate sales volume exceeded $650M in calendar year 2017.
  • Opposed HB104 – Wind Energy Production Tax would have increased the wind energy production tax by an additional $3.00 per MWh, from current level of $1.00 per MWh.
  • Opposed HB118 – Wyoming Renewable Energy Policies bill proposed to expand the tax on the production of electricity to include solar power systems, and would have increased the tax by $1.00 per MWh on both solar and wind.
  • Opposed HB136 – Optional municipal tax-2 bill would have allowed for the imposition of a local municipal option tax for general purpose, specified purpose or economic development.
2017
  • Supported SF 70 which extended the sunset date for the manufacturing machinery sales and use tax exemption for another 10 years. The exemption was scheduled to sunset December 31, 2017.
  • Supported the passage of HB 19 – Sales from Remote Sellers, which requires remote sellers to collect Wyoming sales tax, thus providing basis for fair taxation for all retailers selling goods in Wyoming.
  • Advocated for improvement in the State’s investment earnings capability by allowing the state treasurer to invest up to 60% of the monies in the State’s non-permanent funds and accounts to in equities (HB 79).
  • Supported clarification and transparency of local option sales tax statutes (HB82).
  • Advocated for overall improvement and increased transparency and accountability of special districts across Wyoming – SF 15 – Special district budget requirements, SF 16 – Special districts elections, SF 18 Special District Public Records-BOCES, SF 149 – Continuation of the Special Districts Task Force.
  • Supported SF 156 –State Government Efficiencies creates the Wyoming Spending and Government Efficiency Commission to review topics related to efficiencies in Wyoming state government.
  • Opposed SF 46 – Appeals by County Assessor which authorized the county assessor to appeal any decision of the state board of equalization related to locally assessed property, thus placing additional burden on taxpayers.
  • Opposed increasing and modifying the utilization of lodging taxes (HB102, HB149).
  • Opposed increasing the wind generation tax (HB127).
  • Opposed increasing cigarette and other tobacco products excise tax (HB151, HB168).
  • Opposed increasing property taxes (HB162, HJ7).
  • Opposed increasing excise taxes on beer, wine, and spirits (HB166).
  • Opposed the implementation of sales tax on services (HB243).
  • Opposed amending the Wyoming Constitution to allow the diversion of monies flowing into permanent savings to flow into the general fund (HJ5).
2016
  • Developed a long-range communication and outreach plan for the Wyoming Taxpayers Association to increase public education and awareness of important issues affecting business and citizens’ way of life in Wyoming.
  • Supported the passage of HB 8 – Property Tax Assessment Test Rate, which revised the authority of the Department of Revenue and its rules related to the appraisal methods of county assessors and ensures appropriate tests will be used to minimize over-assessment of residential property.
  • Supported HD 53 – Special Districts Task Force, which created an 11-person task force to study the operation of special districts in the state. Special districts have been on the WTA’s radar for years, specifically for issues of inequity, imbalance, and non-transparency (accountability); three key principles within the WTA Cornerstones of Taxation.
  • Opposed SF 68 – Budget Shortfall Measures, specifically for the provision that put the Consensus Revenue Estimating Group into law. The WTA took a position to oppose putting the CREG into law because of the potential for unintended consequences. Particularly, as it could politicize the revenue forecasting process through the appointment of members by the governor and legislative management council.
2015
  • Championed SF 42 – Task Force on Mineral Taxes, which led to the creation of a select committee to study and simplify the mineral product taxation.
  • Supported HB 25, which conditionally extended the sunset date of sales and use tax exemption on railroad rolling stock repair. WTA advocated for enhanced reporting requirements, econometric analysis, and a sunset date.
  • Supported passage of HB 44, which extended the imposition of the 911 emergency tax to prepaid wireless cellular phone customers who use the service but were previously not contributing to help fund it.
  • Supported HB 51, which amended and updated the definition of a well site for more accurate accounting and taxation.
  • Provided testimony that aided in the defeat of HB 84, a bill that would have imposed an additional tax levy on all property for a general conservation tax and water specific purpose tax.
  • Opposed HB 140, which would have imposed an additional $0.17 per gallon on malt beverage.
  • Opposed HB 173 – Tobacco Tax Revisions, which proposed increasing tobacco taxes on cigarettes by $0.65 per pack and increasing state excise tax on other tobacco products by 130%.
2014
  • Supported HB 22, which reduced the interest rate assessed on underpaid severance and ad valorem tax. The testimony and discussion ultimately led to the interim discussion on simplifying the state’s mineral taxation structure.
  • Supported HB 69, which equalized the tax for alternative fuels by creating a gasoline gallon equivalency measure for compressed natural gas (CNG) and a diesel gallon equivalent for liquefied natural gas (LNG).
  • Facilitated two meetings with mineral tax stakeholders to identify problems with the current mineral taxation structure and develop strategies that would simplify the taxation process. The Joint Revenue Interim Committee undertook mineral tax simplification as its number-one priority.
2013
  • Championed HB 69 Highway Funding – a $.10 increase
  • Championed SF 30 Special Districts bringing more transparency to special district budgets and reports.
  • Defeated of HB 30 Specific Purpose Tax Exemption
  • Opposed and defeated HB 199 Cigarette Tax Increase
  • Defeated HB 196 Tax Exemption Small Scale/Off Grid Electricity Generation
2012
  • Championed SF74 Severance Tax – Trona Valuation
2011

Defeated HJR 7 – Distribution of excess tax revenues to citizens.

2010
  • Supported special districts and public records bill SF 5
  • Supported government competition through SF 27
  • Championed the Vendor Compensation Act
  • Supported transparency in government bill SF 77
  • Started Toast & Taxes: Breakfasts with Legislators
  • Defeated HB 59 renewable resource electricity tax exemption for small projects
2009
  • Advocated for a tax on moist snuff tobacco based on weight
2007
  • Fought so that telecommunications service would be assessed at 9.5% as industrial property
  • Campaigned to remove the lifetime limit on veterans’ property tax exemption
  • Supported the increase in the general purpose excise tax from 1% to 2%
  • Fought against the sales tax holiday bills which included school clothes, utilities and back to school shopping
2006
  • Worked to expand the tax refund to the elderly and disabled program
  • Helped clarify the sourcing for sale and use taxes under the Streamlined Sales Tax Act
  • Created WTA’s Cornerstones of Taxation
  • Supported the additional 1% increase to the PMTF
2005
  • Helped fight for property tax relief program amendments: changed income criteria to qualify for property tax refund
  • Began campaigning for the $4 billion by 2010 to the PMTF (which was reached in FY 2009)
1997
  • Served with cabinet officials on Tax Reform 2000 Committee to: “recommend [by July 1, 1999] standards and options for developing fair, viable and economically comprehensive state and local tax structure capable of generating sufficient revenues to meet expected needs in the future and a broader tax structure.
  • Organized the Assoc. Business Coalition on Education composed of private trade associations, assuring private sector representation in the debate on Court-mandated education reform.
1996
  • Advocated to limit tax-related elections to 3 per year, resulting in higher voter turnout and cost savings.
  • Served on Governor’s task force to rewrite Title 39, WY’s tax code.
1995
  • Craft successful legislation reorganizing the duties of the State Board of Equalization by restricting the Board’s duties to equalization and appeals and removing their involvement in local assessment practices.
  • Supported legislation establishing the strategic planning and budgeting process currently underway under the Governor’s initiative and with legislative support and involvement.
1994
  • Petitioned to have taxpayer representation on a State Board of Equalization study of state-assessed property assessment methodologies and acted as coordination for committee appointments.
  • Challenged the State Board of Equalization’s assumption by executive order of local assessor oversight because the Board’s direct involvement in assessment practices compromises its ability to act impartially.
  • Wrote and steered the passage of Truth in Taxation legislation requiring informative assessment notices, thus protecting taxpayers from government reaping windfall property tax revenue in areas of escalating assessments by not reducing property tax rates without prior taxpayer notification.
1993
  • Successfully advocated the establishment of public/private task forces to review governmental activities and policies to achieve efficiencies and to question current practices in the areas of public employee compensation, state aid to local governments and education.
  • Aided passage of laws reducing the interest rate on delinquent taxes and extended the refund period for sales tax overpayments.
  • Joined the Agricultural community to oppose $130 million in proposed tax increases, insisting that government proved attempts at increased efficiency first. WTA research and advocacy helped save taxpayers $70 million.
1992

Exposed $180 million in statewide unaccounted school district spending the same year education lobbyists were pushing for higher taxes to support increased k-12 funding.

1991
  • Won passage of the “Wyoming Taxpayers Bill of Rights.”

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