Wyoming Administrative Rules 011 — Revenue Dept.

221 Administration

Chapter 1 General Procedures

Wyo. Code R. 011.0003.1.12111996 General Procedures

CHAPTER 1

GENERAL PROCEDURES WYOMING DEPARTMENT OF REVENUE

Section 1. Authority. These rules are promulgated by the authority of W.S. 39-1-303(a)(xxxii), W.S.16-4-202(a) and W.S. 39-1-301.

Section 2. Definitions. As used in this chapter:

(a) “Department” means the Wyoming Department of Revenue.

(b) “Taxpayer” means any person required by law to file a tax return or to report a tax liability of any type with the Department of Revenue.

(c) “CAMA” is an acronym that refers to the Ad Valorem Tax Division’s Computer Assisted Mass Appraisal (CAMA) System.

(d) “Rules custodian” means the Department of Revenue staff member assigned as the official custodian of the Department rules and the rule making process.

Section 3. Information Practices.

(a) Requests for public records. All requests for inspection of public records in the custody of the Department shall contain the name of the particular record sought or a description of the record adequate for the Department to identify the record.

(b) Taxpayer inspection of own records.

(i) Any taxpayer who desires to inspect, in person, returns or other tax records in the custody of the Department which pertain to the taxpayer, shall present a driver’s license or other photo identification card to verify the taxpayer’s identity.

(ii) Any taxpayer who desires the Department to locate, reproduce, and mail to the taxpayer, returns or other tax records in the custody of the Department which pertain to the taxpayer, shall submit to the Department a written request signed by the same person whose signature appears on the taxpayer’s license application or on the returns filed by the taxpayer.

(iii) The Ad Valorem Tax Division is not the official custodian for information contained on the CAMA system. The “official custodian” of these records is the County Assessor. Accessibility to these records must be approved, in writing, by the County Assessor prior to the information being released. This does not apply to those entities which have an information sharing agreement with the County Assessors nor to the Department of Revenue or its designees. If data retrieval is approved by the County Assessor, information or record searches will be limited to data actively stored on the CAMA system and may not pertain to data located in storage.

Section 4. Reproduction fees. The Department shall collect the following fees for all public records for which it is custodian:

(a) For making photocopies of records, or for making paper copies from microfilm or microfiche records.

(i) $0.50 per page for the first ten pages;

(ii) $0.15 per page for each additional page over ten pages;

(iii) If certification of a document is requested, there shall be an additional charge of $3.00 per document;

(iv) Notwithstanding the rates in paragraphs (i), (ii) and (iii), a minimum fee of $10.00 per request.

(b) In the Department’s discretion, public records may be released in computerized format. The Department shall recover all direct and indirect costs associated with programming, computer time, and production from the requesting entity, except for entities involved in an information sharing agreement with the Department or State of Wyoming.

(c) For making paper copies from computer maintained images,

(i) $1.00 per page for the first ten pages;

(ii) $0.30 per page for each additional page over ten pages;

(iii) Notwithstanding the rates in paragraphs (i) and (ii), a minimum fee of $35.00 per request.

(d) For certified documents, there shall be an additional charge of $3.00 per document certified.

(e) Notwithstanding other rates in this chapter, there shall be a $4.00 per copy charge for the department’s annual report.

(f) The collection of any fees, as required by this section, may not pertain to those governmental entities that have entered into an information sharing agreement with the Department.

Section 5. Rules Subscription. The Department may provide an annual (calendar year) subscription service for current and amended rules. Such service shall be afforded at an annual subscription fee of $24.00 payable before March 1st of each year. Amendments to rules shall be issued to all current subscribers on a semi-annual basis (July 1 and December 31). Subscribers who request copies of amended rules prior to the semi-annual mailing shall be afforded the same upon written request and payment of the public record fee as outlined in this chapter.

Section 6. Rulemaking.

(a) The Department rulemaking procedure is governed by W.S. 16-3-101 et seq. As a fact- finding proceeding, rulemaking shall be conducted in a non-adversarial manner, without pleadings, sworn testimony, rules of evidence, cross-examination or adverse parties. Only the Department shall be afforded the privilege of questioning participants during a hearing. The Department may ask questions to develop a full and complete understanding of all comments. At the commencement of each hearing, the Department shall announce all restrictions, including time limits on oral comments as deemed necessary to promote an orderly and fair hearing.

Section 7. Petition for rulemaking.

(a) Pursuant to W.S. 16-3-106, any person may petition the Department for the adoption, amendment or repeal of any rule. The petition shall be directed to Department of Revenue, c/o Director, 122 W. 25th Street, Cheyenne, WY 82002-0110. The petition shall include:

(i) Identification, address and phone number of petitioner;

(ii) A statement of the terms and substance of the proposed rule or a description of the subjects and issues involved;

(iii) The citation to the rule to be amended or repealed if an amendment or a repeal is requested;

(iv) A brief and concise reason for the adoption, amendment or repeal of the rule; and

(v) Identification of the statutory authority for the rule, if known.

(b) The filing of a petition shall not stay or affect any duly promulgated rule.

(c) As soon as practicable the Department shall either deny the petition in writing (stating its reasons for denial) or initiate rulemaking proceedings in accordance with W.S. 16-3-103.

Section 8. Review of public records. All reviews of public records shall be conducted during regular business hours. Original or department copies of records may not be removed from the Department office area and the review thereof may be reasonably restricted to protect the records or prevent unnecessary interference with the regular discharge of the Department’s duties.

History

• Effective 1996-12-11

222 Excise Tax

Chapter 2 Sales and Use Tax

Wyo. Code R. 011.0004.2.05202026 § 1 Authority

This chapter is adopted under the authority of W.S. 39-11-102.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 2 Definitions

(a) "Abandonment" means all work performed within a\ well site to cease producing oil and gas from a well when it becomes unprofitable including removal of production equipment, permanent sealing of the wellbore, and well site reclamation. Abandonment does not include temporary shut-ins of an oil or gas well. Work to shut-in oil or gas wells is taxable and is not an abandonment of a well site.

(b) "Activities sequentially required" means services in an oil or gas well site that occur in the following order: exploration, drilling, completion, production, maintenance, and abandonment of the well site. This order is maintained for taxability regardless of the chronological order of occurrences.

(c) "Agent" means any person acting under the authority of the vendor including, but not limited to, truckers, peddlers, canvassers, salespersons, representatives, employees, supervisors, distributors, delivery persons, or any other persons performing deliveries in this state.

(d) "Alcoholic beverage" means beverages that are suitable for human consumption and contain one-half of one percent (0.5%) or more of alcohol by volume.

(e) "Assistive Device" means any item, piece of equipment, or product system used to increase, maintain, or improve the functional capabilities of an individual with a permanent disability. This includes, but is not limited to, computers used to replicate speech, wheelchair lifts and pedal extensions used to assist in mobility, and any other devices which allow the disabled person to lead a more normal lifestyle. These devices shall not include any medical device, surgical device, or organ implanted or transplanted into or attached directly to an individual.

(f) "Business entity" means and includes an individual, partnership, corporation, corporate division, joint stock company or any other association or entity, public or private, or separate business unit thereof.

(g) "Certified Automated System (CAS)" means software certified under the Streamlined Sales Tax 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.

(h) "Certified Service Provider (CSP)" means an agent certified under the Streamlined Sales Tax Agreement to perform all the seller's sales and use tax functions, other than the seller's obligation to remit tax on its own purchases.

(i) "Consideration" means recompense or payment which includes anything of value to the parties to a sale. Consideration is not limited to cash. Assumption of debt is a form of consideration.

(j) "Construction project" is the set of all agreements to perform repairs, improvements, alterations, or constructions which is to be done together on real property. When repair, alteration, improvement, or new construction agreements are contingent upon one another or are made dependent upon the happening of one another, such agreements shall be considered part of the same construction project. A construction project may consist of a single agreement to repair, alter, improve, or construct a single item of real property.

(k) "Consumer" means any person exercising any right of ownership over tangible personal property or taxable services or admissions unless the property, admissions, or services are purchased for resale in the normal course of business.

(l) "Dietary Supplement" means any product, other than tobacco, intended to supplement the diet that:

(i) Contains one or more of the following dietary ingredients:

(A) A vitamin;

(B) A mineral;

(C) An herb or other botanical;

(D) An amino acid;

(E) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or

(F) A concentrate, metabolite, constituent, extract, or combination of any ingredient described in above that is intended for ingestion in tablet, capsule, powder, softgel, gelcap or liquid form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts" box found on the label and as required pursuant to 21 C.F.R. § 101.36.

(ii) Dietary Supplements are not prepared food.

(m) "Drilling" means the act of boring a hole through which oil and/or gas may be produced or encountered in commercial quantities including, but not limited to, placement of the rig and setting up of the well site, boring of the hole, placement and cementing of casing to protect the aquifers, and removal of the rig upon attainment of the appropriate depth.

(n) "Fixtures" means articles of tangible personal property which are appurtenances to a building/structure and do not lose their identity as appurtenances, but due to the owner's intentions, the fixtures become a permanent part of the real property. This may include, but is not limited to, lighting fixtures; plumbing fixtures; hot water heaters; furnaces; boilers; central heating units; elevators; hoists; burglar and fire alarms which are wired into the structure; central air conditioning and built-in refrigeration units; built-in ovens, ranges, and dishwashers; and wall-to-wall carpeting which is glued down or otherwise permanently attached to the floor of the structure.

(o) "Maintenance" means any and all work performed at the well site to maintain production of the oil or gas well. This work includes, but is not limited to, repairs made to equipment at the well site, the monitoring of activity at the well site, and all other activities to maintain production. This definition as stated applies only in taxation of oil or gas operations.

(p) "Native American" means any enrolled member of the Shoshone Tribe or the Northern Arapaho Tribe of the Wind River Indian Reservation.

(q) "Newspaper" means a publication that is printed on newsprint and is distributed daily, weekly, or at other intervals, and is used to disseminate news of a general character and of a general interest. This includes magazines, handbills, circulars, advertising flyers, sales catalogs, or other printed materials when they are distributed and sold as part of the newspaper.

(r) "Occasional Sale" means a separate event occurring four or fewer times in a calendar year by the same vendor. Occasional sale does not include sales of tangible personal property at an organized event with multiple vendors.

(s) "Permanent Disability" means a severe, chronic disability of an individual that is attributable to a mental or physical impairment or combination of mental and physical impairment; is likely to continue indefinitely; and results in substantial functional limitations in three or more of the following major life activities: self-care, receptive and expressive language learning, mobility, self-direction, capacity for independent living, and/or economic self-sufficiency.

(t) "Places of amusement, entertainment, recreation, games or athletic event" include any theater, hall, ballroom, park, grounds, outdoor facility, or similar facility used in whole or in part for any form of amusement, entertainment, recreation, games, or athletic event.

(u) "Principal Residence" as used in Section 11 means a person's true, fixed, and permanent physical Wyoming address to which a person intends to return.

(v) "Production" means all work performed within a well site to produce an oil or gas well. Production begins with the first barrel of oil or the first MCF of gas for market and ends once the well is abandoned. This definition applies only in the taxation of oil or gas operations for sales and use tax purposes, but this term may be different from the beginning of the production casing phase.

(w) "Production Casing" means the series of steel pipe lengths, screwed or welded together through which oil and gas flows to the surface.

(x) "Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.

(y) "Recompletion" means any downhole operation in an existing oil or gas well that is conducted to establish production of an oil or gas well in any geological interval not currently completed or producing which has been approved as a recompletion by the Wyoming Oil and Gas Conservation Commission.

(z) "Seller" means a person making sales, leases, or rentals of tangible personal property or services.

(aa) "Streamlined Sales Tax Agreement" means the agreement adopted pursuant to W.S. 39-15-403.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 3 Administrative Functions

(a) Sales/Use Tax Rate. The time and place of sale shall determine the applicable tax rate, except for motor vehicles.

(i) Leased/Rented Tangible Personal Property. Any purchase option exercised at the end of the lease agreement is a separate transaction and shall be taxed as a separate sale where the transaction occurs.

(ii) For services involving periodic billings, tax rate increases shall apply to the first billing period starting on or after the effective date of the rate change. For tax rate decreases, the new rate shall apply to bills rendered on or after the effective date.

(b) Payments made for sales/use tax liabilities shall be applied in the following order: fees, interest, tax, and penalty. Payments shall be applied to the oldest debt first.

(c) In all cases, the burden of proof as to the point of delivery is upon the vendor. All delivery slips, freight bills, etc., shall be preserved for three (3) years along with all invoices and other business records.

(d) Corrections to Assessments. Sales/use tax assessments issued by the Department which are later found to be in error may be amended. The amendments do not change the date of the original assessment.

(e) The State of Wyoming shall provide and maintain a database of sales and use tax rates for all taxing jurisdictions within the boundaries of the state and a taxability matrix, which provides sellers with a listing of general product and service categories and the taxability of each item. For the identification of state and local jurisdictions, the state shall use Federal Information Processing Standards (FIPS) codes.

(f) The state shall relieve sellers, Certified Service Providers (CSPs), and sellers using a Certified Automated System (CAS) from liability to the state and local jurisdictions for having charged and collected the incorrect amount of sales or use tax resulting from the seller, CSP, or seller using a CAS relying on erroneous data provided by the state.

(g) Calculating the Tax. Rounding tax calculation shall be carried to the third decimal place, and shall be rounded to a whole cent using a method that rounds up to the next whole cent whenever the third decimal place is greater than four (4).

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 4 Licensing

(a) Non-nexus vendors that are participating in the Streamlined Sales Tax Agreement can be registered in all member states through use of the centralized registration process provided under the agreement. Under this process, a seller registering under the agreement will not pay a fee for registration or licensing for any state where there is no legal requirement to register. No written signature of the licensing seller will be required. An agent may register a seller under uniform procedures adopted by the Streamlined Sales Tax Governing Board. Cancellation does not relieve the seller of its liability for remitting to the proper states any taxes collected.

(b) Governmental Entities. The retail sale, lease, or rental of tangible personal property or taxable services by the State of Wyoming or its political subdivisions shall be subject to the sales/use tax. The governmental entity shall be considered a vendor and shall be licensed and collect tax on taxable transactions.

(c) Tribal Members. Sales or Leases on the Wind River Indian Reservation. Persons on the Wind River Reservation who are engaged in selling or leasing tangible personal property or providing services subject to the sales or use tax shall become licensed as vendors. Vendors shall comply with all reporting requirements as directed by the Department for sales or leases occurring on the Reservation to any person who is not an enrolled member of the Northern Arapaho or Eastern Shoshone Tribes.

(d) Multiple Business Locations. At the vendor's option, they may ask to have multiple locations under the same ownership consolidated so the tax for all locations can be filed on a single return.

(e) Transfer of License. Sales/use tax licenses shall not be transferable. If there is a change from one legal entity to another, the new entity shall apply for a new sales/use tax license under the new entity's legal name. Any such change shall be reported to the Department immediately. The license fee shall be imposed on each such change.

(f) Any vendors or remote sellers selling exclusively through a marketplace facilitator shall not be required to license with the Department as long as the marketplace facilitator is licensed to collect and report taxes to the Department.

(g) Simply having a registered agent, virtual office, or accounting firm in Wyoming does not automatically prompt a licensing requirement.

(h) Persons engaged in occasional sales shall not be required to collect sales tax.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 5 Reporting

(a) Reporting Frequency. The Department shall assign vendors a filing frequency at the time of licensing. Filing frequency may be changed by the Department based on the volume of sales/use tax collected and other criteria as established in policy and procedure guidelines. Filing frequency assigned by the Department shall be monthly, quarterly, or annually.

(b) Reporting Forms. Vendors shall file sales/use tax data on sales/use tax returns provided by the Department or in other format or media as approved by the Department. Returns shall be rejected if not completed in accordance with the instructions provided. A vendor shall have fifteen (15) calendar days from the date of notification to submit a corrected report without incurring late filing penalties as long as the original report was filed on time.

(c) Due Date. Monthly filers shall submit returns and tax on or before the last day of the month following the month in which the Wyoming sales occurred; quarterly filers shall submit returns and tax on or before January 31, April 30, July 31, and October 31 of each calendar year; and annual filers shall submit returns on or before January 31 of each calendar year. If a due date falls on a weekend or federal or Wyoming state holiday, the next business day serves as the new due date.

(i) Consumers, including contractors, remitting sales or use tax not paid to vendors shall remit the tax on or before the last day of the month following the month of purchase.

(ii) The postmark date recorded by the Department or date submitted electronically shall be deemed the date of filing. Consumers remitting tax and/or tax returns in person shall receive a receipt indicating the amount of tax paid and the date received. Hand delivered returns shall be date stamped by the Department at the time received.

(d) Credit.

(i) Vendors and direct pay permit holders, who report and remit sales and use taxes which they have collected and/or accrued on or before the 15th day of the month when the tax is due, are entitled to a prompt pay vendor compensation credit against the taxes paid. A return shall be considered timely if it is postmarked on or before the 15th of the month when due.

(ii) Any person requesting an extension of the filing due date shall not be allowed to claim the credit for early payment of the taxes due.

(iii) The credit allowed shall be limited to each person acting as a vendor or direct pay permit holder in Wyoming and not to each license held by the person. Should the total tax remitted from all locations reported by the vendor exceed the amount which would result in the $500 cap on the credit, the vendor shall be limited to a $500 credit.

(iv) Any amendments to taxes previously reported are not eligible for the credit unless the amendment is also reported before the 15th of the month when the taxes are due. Should the amendment reduce the amount of tax originally reported, the credit originally allowed shall be reduced accordingly.

(v) Any vendor or direct pay permit holder that has an outstanding balance on their account from either unpaid taxes or a Department assessment shall be ineligible for credits on their current taxes.

(vi) Any return and payment not postmarked by the discount date shall be ineligible for the credit on their current taxes.

(e) Extension. The Department may grant extensions of filing due date if extenuating circumstances exist which prevent the filer from filing in a timely manner. Requests for extension shall be made in writing to the Excise Tax Division Administrator and shall thoroughly explain the reason for the request.

(f) Returned Tangible Personal Property. Vendors shall refund the sales tax paid by the purchaser on any sale which is rescinded in its entirety. Vendors may claim a deduction from gross sales for the amount of the rescinded sale.

(g) Deductions. Vendors are entitled to claim a deduction from gross receipts on their tax return for refunds once the tax has been refunded back to the customer.

(i) Commissions Not Deductible. Commissions paid to sales agents for their services in making sales shall not be deductible from the total sales price of property or services sold.

(ii) Discounts. Discounts allowed at the time of sale shall be deducted from the taxable sales price. Discounts offered at the time of sale as incentive for prompt payment shall be deducted from the sales price only upon acceptance of the discount. Tax at the time of the sale shall be calculated on the undiscounted amount and if the discount is subsequently taken, shall be credited against future tax liability.

(h) Merchandise Used or Consumed by Vendors. Tangible personal property removed from inventory by the vendor for business or personal consumption shall be subject to sales/use tax. The purchase price of the property shall be the tax basis.

(i) Transportation/Freight Charges. Transportation or outbound freight charges are not taxable and shall not be included within the taxable sales price of any retail sale. Transportation or inbound freight charges in a wholesale transaction are a component of cost of goods sold, like markup and overhead, and become part of the sales price paid by the consumer.

(j) Invoices, Bills of Sale, and Receipts. Each vendor of tangible personal property or services upon which a sales or use tax is imposed shall provide a receipt to the purchaser, except as stated in Subsection (k). The vendor shall retain copies of all receipts containing the following:

(i) Vendor's name and address;

(ii) Full and accurate description of the property or service sold (make, model, year, serial number, etc.);

(iii) Date of sale;

(iv) Discounts, trade-in allowances, and manufacturer's rebates for motor vehicles;

(v) Net sales price; and

(vi) Sales/use tax paid by the purchaser.

(k) Taxes Calculated on Gross Receipts. This method of taxing sales is only allowed when a receipt is not generally provided to the consumer as part of the sale. Where receipts do not accompany each sale (e.g., coin operated vending sales, bar sales, cover charges, admission tickets, and concessions), vendors shall maintain records of tax calculated using the following formula:

Tax = Gross Receipts - (Gross Receipts / (1+ Tax Rate))

Example Gross Receipts = $1,000

Tax Rate = 6%

Tax = $1,000 - ($1,000/(1+.06))

Tax = $1,000 - $943.40

Tax = $56.60

(l) Excess Tax Collected. Excess tax collected shall be returned to the purchaser or, if the purchaser is unknown or cannot be ascertained, remitted to the Department. Vendors shall not be entitled to retain excess taxes collected. Due date of the remittance is the same as provided in Subsection (c).

(m) Estimated Tax Returns. A party liable for sales or use tax who is unable to file a tax return containing sales amounts by the due date of the return may file an estimated tax return and make an estimated tax payment prior to the due date of the tax return. Subsequent submission of the tax return and payment of the actual amount of tax due shall be subject to interest and penalty provisions. Estimated tax returns shall be clearly marked and identified as an "Estimated Tax Return." Subsequently submitted returns shall be clearly marked as an "Amended Tax Return." Additional reporting forms may be obtained from the Department.

(n) True Return. As outlined in W.S. 39-15-107(a)(i), the return includes all gross sales where the customer takes possession of the item or service in Wyoming, not including possession by a shipping company on behalf of the purchaser where the item is taken to another state or country. A true return shall include taxable sales where tax is collected from Wyoming customers and/or exempt sales where tax is not collected from Wyoming customers. A true return does not include Wyoming sales without an imposition statute, but may include additional tax due to the Department.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 6 Direct Pay Permits

(a) General. Purchasers making taxable purchases in this state totaling $5,000,000 or more per calendar year may apply to the Department for a direct pay permit on the form and in a manner prescribed by the Department.

(i) Application reviews shall be conducted in a timely manner so that applicants receive notification of authorization or denial within thirty (30) days of the date the Department receives the completed application and any necessary supporting documentation.

(ii) If approved, the Department shall assign a direct pay permit number and provide the permittee with a printed direct pay permit.

(b) Reporting.

(i) Purchasers authorized to make direct payment of Wyoming sales tax shall report tax owed in a format as prescribed by the Department. The reports shall be made by the end of the month following the month purchases are made.

(ii) Late filing of reporting forms and remittance of tax due shall result in the assessment of interest and penalty.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 7 Non-Taxable and Exempt Sales Transactions

(a) General. Non-taxable transactions, including sales made for resale, shall be shown separately from taxable charges on sales invoices. The entire invoice amount shall be subject to the sales/use tax if the nontaxable or exempt charges are not separately shown and distinguishable from taxable charges.

(b) Certificates of Exemption.

(i) Vendors shall obtain completed exemption certificates for all sales transactions, other than those qualifying under Section 6 of these rules, where sales tax is not collected from the purchaser at the time of sale. Purchasers shall file a single exemption certificate with each selling vendor for exempt purchases made. The certificates shall be in a format as prescribed by the Streamlined Sales and Use Tax Agreement and shall be retained in the seller's records. The seller shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase. A purchaser is not required to provide a signature to claim an exemption from tax unless the paper exemption certificate is used. The seller shall use the standard format for claiming an exemption electronically when that format is adopted by the Streamlined Sales Tax Project Governing Board.

(ii) Vendors shall be relieved of the tax otherwise due if the seller obtains a fully completed exemption certificate or captures the relevant data elements listed in Subsection (i) above within ninety (90) days of the date of the sale.

(iii) Should the vendor not obtain an exemption certificate or the required relevant information, the vendor shall be allowed 120 days subsequent to a request for substantiation:

(A) To obtain a fully completed exemption certificate from the purchaser taken in good faith which means that the vendor obtains a certificate that claims an exemption that was statutorily available on the date of the transaction in the jurisdiction where the transaction is sourced, could be applicable to the item being purchased, and is reasonable for the purchaser's type of business; or

(B) To obtain other information establishing that the transaction was not subject to the tax.

(c) Religious and Charitable Organizations. Organizations operated for religious or charitable purposes shall be exempt from sales and use tax on their purchases. Organizations verifying its Internal Revenue Code Section 501(c)(3) status with the Department shall be issued an exemption approval letter on this documentation alone. All other organizations may furnish the documents set forth in the following Subsection. The organizations may apply to the Department in writing for exemption approval and registration.

(i) The Department shall consider the following documentation to determine whether the organization is engaged in charitable or religious activities:

(A) Articles of incorporation;

(B) Organizational charter or constitution;

(C) Mission statement;

(D) Budget;

(E) Income and expense statements; and

(F) Evidence of federal tax-exempt status.

(ii) To be considered organized and operated for charitable or religious activities, an organization shall establish that:

(A) The organization is organized and operated for a purpose designed to benefit an indefinite number of persons in an educational, moral, physical, or social manner; and

(B) The organization's assets are completely and permanently pledged to that same charitable or religious purpose; and

(C) No part of the net earnings of the organization shall be distributed to the organization's members, trustees, officers, or other similarly situated persons as salary or profit earned from organizational activities; and

(D) The organization is a non-profit organization, and has expended at least sixty five percent (65%) of its annual income for the prior three (3) years on programs, other organizations, foundations, or similar groups and/or activities directly related to its charitable purposes.

(iii) Organizations shall notify the Department if the conditions allowing exempt status change.

(A) Organizations which have existed for less than three (3) years and which have insufficient history to comply with section 9(c)(ii)(D), as determined by the Department, may be issued exemption approval for one (1) year.

(iv) Purchases made by religious or charitable organizations in or for their regular religious or charitable functions and activities shall be exempt from the sales and use tax. Purchases made by members or employees of religious or charitable organizations shall be subject to the sales or use tax if not paid directly by the organization.

(v) For the purpose of this chapter, construction contractors shall be considered self-employed and not employees of religious or charitable organizations. Contractors shall be subject to the sales and use tax on all equipment, materials, fixtures, and supplies purchased by the contractor to perform under the contract.

(d) Employees of Exempt Agencies. Sales to employees of exempt agencies or organizations shall be taxable, even when the employee is reimbursed by the exempt employer. Payment by the employee shall establish that the employee is acting in his own behalf.

(e) Interstate Commerce. Purchasers and lessees of vehicles used in interstate commerce shall hold valid U.S. Department of Transportation (USDOT) permit or authority as follows to qualify for exemption:

(i) Common or contract for hire interstate carriers shall document their USDOT number, motor carrier's permit, and insurance requirements to qualify for the interstate commerce exemption in W.S. 39-15-105(a)(ii)(B).

(ii) Private carriers not subject to federal regulation shall be subject to the sales or use tax on the purchase or lease of vehicles.

(f) Containers. Containers and packing, when sold to persons who resell the containers together with their contents, shall be exempt from the sales and use tax. Reusable shipping materials are not exempt and taxable to the business.

(g) Disposable and single-use items purchased by restaurants, drive-ins, lunch counters, motels, hotels, and similar retailers for their customer's consumption shall be exempt from the sales and use tax. The purchase is considered a wholesale for resale purchase and ultimately taxed when incorporated into the sales price to the customer. All purchases of reusable products used or directly consumed by vendors shall be subject to sales and use tax at the time of purchase.

(h) Manufacturing, Processing, Agriculture Fuel and Power Purchases. Exempt purchases of power or fuel shall be separately accounted for by separate metering, storage, or engineered calculation as required by the Department. Any nontaxable items shall be distinguishable from taxable purchases of the same.

(i) School Fundraising Activities. School fundraising activities for public schools shall be sales tax exempt. The fundraising activities shall be recognized by the school district receiving the funds as an appropriate activity. Sales made by private vendors on school grounds, not associated with fundraising activity for the school, are considered taxable sales.

(j) Business Sale Exclusions. To determine if the sale of a business entity qualifies for the exclusion in W.S. 39-15-101(a)(vii)(N), the total value of the business entity sold is determined by adding together any excluded assets outlined in the purchase agreement and the purchase price. If the purchase price is at least 80% of the total value of the assets located in this state, the business sale qualifies for the exclusion. A fair market value may be used for any depreciated assets found on the business entity balance sheet if they were excluded from the purchase agreement.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 8 Credits and Refunds

(a) Credit. Credits may automatically be applied against the next appropriate liability on the account unless requested otherwise by the taxpayer.

(b) Refunds. Refund requests shall be made in writing to the Department and shall explain the basis of the refund request. Supporting documentation evidencing the overpayment shall be retained by the vendor. The date of refund request shall begin tolling the statute of limitations once all documents required for a determination have been received by the Department. A taxpayer seeking refund of taxes overpaid to a vendor shall seek a refund from the vendor. The notice to the vendor shall contain the information necessary to determine the validity of the request.

(c) Repossession. No refund of sales or use tax shall be made as a result of repossession of tangible personal property.

(d) Refund Requests Referred to the Department of Audit. Such refunds shall only toll the ninety (90) day statute of limitations for refunds if the Department of Audit accepts the refund referral for an audit engagement.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 9 Collection and Enforcement

(a) Installment Payment Agreements. Taxpayers may request in writing an installment payment agreement to pay sales or use tax, penalty, and interest on payment terms and conditions the Department may require. The agreement shall be on a form provided by the Department and shall be signed by the taxpayer along with the Department Director or Excise Tax Division Administrator.

(b) Dishonored Checks. The Department shall present checks for payment twice before assessing civil liability for unpaid checks under W.S. 1-1-115. The Department shall return dishonored checks only after payment in full is received and only if requested by the taxpayer.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 10 Contractor Procedure

(a) Notification Requirements for Non-Resident General Contractors, Nonresident Prime Contractors, and Resident General or Prime Contractors Who Hire Non-Resident Subcontractors. In addition to all other requirements under Wyoming law, upon being awarded a construction project, a non-resident general or prime contractor shall:

(i) Report all labor and material subcontractors hired within fifteen (15) calendar days of subcontract award notification;

(ii) Post a bond with the Department pursuant to W.S. 39-16-306(b)(i). In lieu of a bond, the Department may accept:

(A) A cashier check;

(B) A certificate of deposit, provided that the certificate of deposit:

(I) Shall be issued by an FDIC-insured bank with its main office or any branch located in Wyoming.

(II) Shall be payable in current funds or such other manner as the Department may determine at a bank located in the State of Wyoming.

(III) Shall be issued for an initial term of not less than one (1) year and automatically renewable from year to year.

(IV) The contractor must execute a valid, binding, first priority pledge agreement as to the certificate of deposit, which shall be on the form approved by the Department.

(V) The originals of both the certificate of deposit and fully-executed pledge agreement shall be delivered to the Department at the same time.

(1.) If a certificate of deposit is accepted and retained by the Department under this section, and if the contractor has not deposited an acceptable replacement bond or other acceptable security within thirty (30) days before the certificate of deposit's maturity date, then the contractor shall be deemed to have authorized and directed the Department to demand immediate payment on the certificate of deposit and upon receipt of the proceeds, retain the same as a deposit of the proceeds of certified funds.

(C) A letter of credit, provided the letter of credit:

(I) Shall have a face amount equal to or greater than four percent (4%) of the total contract amount for the project;

(II) Shall be issued by an FDIC-insured bank with its main office or any branch located in Wyoming;

(III) Shall be payable in current funds or other manner as the Department may determine on sight at the counters of an FDIC insured bank located within the State of Wyoming;

(IV) Shall be on a form of approved by the Department;

(V) Shall be issued with an initial expiration date of not less than one (1) year from the date of its issuance and automatically extended from year to year;

(VI) The issue date shall be ten (10) days before the date on which the deposit is received by the Department; and

(VII) The original letter of credit shall be delivered to the Department.

(1.) If a letter of credit is accepted and retained by the Department and the contractor has not deposited an acceptable replacement surety bond or other acceptable security within thirty (30) days before the letter of credit's expiration date or maturity date, the contractor shall be deemed to have authorized and directed the Department to draw the entire face amount of letter of credit and, upon receipt of the proceeds, retain the same as a deposit of proceeds of a collected cashier's check.

(2.) The contractor may deliver at any time to the Department an acceptable surety bond or other acceptable security to replace a letter of credit retained by the Department. Upon receipt and acceptance of a replacement, the Department shall deliver to the contractor the original letter of credit.

(3.) If the Department determines that the contractor that has deposited a letter of credit under this section in lieu of a surety bond and has complied with W.S. 39-15-301 through W.S.39-15-311 and W.S. 39-16-301 through W.S. 39-16-311, then the Department shall deliver to the contractor the original letter of credit.

(b) Non-Resident Subcontractor Requirements. In addition to all other requirements under Wyoming law, upon being awarded a construction project or any part thereof, any non-resident subcontractor shall:

(i) Report all lower tier subcontractors hired within fifteen (15) calendar days of subcontract award notification, and;

(ii) Remit a completed affidavit of completion form within fifteen (15) days following completion date of the subcontract.

(c) Charges for the labor to alter, improve, or construct real property are not subject to sales/use tax except where imposed by statute under W.S. 39-15-103(a)(i)(K).

(d) Work Performed for Exempt Entities. Contractors performing for exempt entities shall be subject to the sales and use tax on all equipment, materials, fixtures, and supplies purchased by the contractor to perform under the contract.

(e) Contractors shall remit use tax and any sales tax not paid to a vendor to the Department by the last day of the month following the month in which a purchase is made.

(f) The Department shall refund any excess retainage withheld from a nonresident subcontractor to the subcontractor if the retainage has been remitted to the Department and exceeds sales or use tax owed by that subcontractor.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 11 Motor Vehicles

(a) Tax Rate for Purchases. The appropriate tax rate on the purchase of a motor vehicle shall be composed of state sales or use taxes and applicable county option sales or use taxes. The appropriate tax rate shall be determined by the tax rate in effect in the county of the purchaser's principal residence as indicated on the owner's driver's license or other government issued identification on the date of the sale. If the purchaser does not have a driver's license or other government issued identification, the purchaser shall provide a statement of residency or principal place of business on a form prescribed by the Department. The tax rate for business entities paying sales and use tax on motor vehicles is based on where the business's main office, branch, or primary base of operations is located in Wyoming.

(b) Any purchase option exercised at the end of a lease agreement is a separate taxable transaction.

(c) Wyoming Sales/Use Tax Statement. All vendors of motor vehicles shall provide purchasers with a copy of the original sales invoice and a copy of the form titled "Wyoming Sales/Use Tax Statement" as prescribed by the Department. To calculate the tax owed, the vendor shall assess the rate in effect in the county of the purchaser's residence. An additional copy of the statement shall be furnished by the vendor to the County Clerk.

(d) The sale of motor vehicles to Native Americans is exempt if possession is passed to the purchaser on the Wind River Indian Reservation.

(e) Gross Vehicle Weight. For the exemptions in W.S. 39-15-105(a)(ii)(B) and W.S. 39-16-105(a)(ii)(A), the weight shall be determined by using the gross vehicle weight rating.

History

• Effective 2026-05-20

Wyo. Code R. 011.0004.2.05202026 § 12 Specific Taxability Issues

(a) Admission Charges.

(i) Persons or firms who sell tickets for admission to a place of amusement, entertainment, recreation, games, or athletic events shall be responsible for licensing and collecting and remitting sales tax on the admission charges. Admission charges shall include charges commonly referred to as "cover charges" when these charges are paid for entrance into a place of amusement, entertainment, recreation, games or athletic events. Public schools are not municipally or county-owned facilities and shall collect sales tax on admissions unless exempted under W.S. 39-15-105.

(ii) To ensure the collection of the tax on admissions when the place of amusement, entertainment, recreation, games, or athletic events has been leased or rented, the lessor may collect and remit the tax on the admissions to the Department. The lessee's name shall appear on the record of remittance. In the event the lessor chooses not to assume the responsibility of collecting the tax, the lessee shall register with the Department and collect all applicable taxes as required under Wyoming law and these rules.

(b) Advertising. Printed advertising material to be used or distributed in direct mail advertising within Wyoming shall be taxable to the purchaser. Printed advertising material to be used or distributed in direct mail advertising outside Wyoming shall not be taxable as interstate sales, provided the purchaser does not take possession in Wyoming of the publication from the printer or vendor. When the printer retains possession of the publication and mails the publication for the purchaser, he/she shall retain evidence establishing the number of addresses outside Wyoming in the total mailing. This evidence shall be in the form of an affidavit specifically identifying the number of addresses outside Wyoming.

(c) Auctioneers and Selling Agents. Auctioneers and selling agents shall be considered vendors. As agents for unknown or undisclosed principals, auctioneers, or selling agents are required to have a sales tax license to conduct sales upon which the tax has been imposed and are responsible for the correct collection and remittance of the tax on the sales.

(d) Computer Hardware and Software.

(i) The sale of prewritten computer software is taxable regardless of whether sold on tangible storage media or delivered by the seller electronically.

(ii) The service of repairing, altering, or improving computer hardware, computer software, or canned software shall be subject to the sales tax. Charges for installation of software packages shall also be subject to the tax.

(A) The service of creating custom software for a person shall not be subject to the sales tax. The person performing the service shall be considered the consumer of all tangible personal property or services purchased to perform the service.

(e) Concessions. The operator of any business or concession operating as a vendor shall collect and remit any taxes to the Department, regardless of location. The Department may ask event organizers for a list of vendors operating at concession events with multiple vendors in an effort to reduce administrative time and burden to the vendors.

(f) Credit, Contract, or Conditional Sales. Sales and use tax shall be collected at the time of the sale or purchase transaction of tangible personal property or taxable services sold on a credit basis if title or possession of the property pass at the time of the transaction. If title passes at a future date, the vendor shall collect sales tax on each payment that portion of the total tax bears to the purchase price.

(g) Demurrage. Demurrage charges made by vendors selling acetylene, oxygen, nitrogen, hydrogen, helium, and similar gaseous products in returnable containers shall not be subject to the sales tax.

(h) Detailing. Vehicle detailing services shall be subject to the sales tax. This includes washing, drying, vacuuming, waxing, polishing, and other similar services provided by the vendor. The purchase of supplies to be used to perform the services shall be considered wholesale purchases and not subject to the sales or use tax.

(i) Drop Shipments/Third Party Sales. Drop Shipments will be considered two separate transactions. This supply chain technique is generally between a supplier, a vendor, and an end customer. The first transaction is between the supplier and the vendor, even if the vendor does not directly receive the product. This first transaction is considered a wholesale for resale transaction, and the vendor may provide an exemption certificate to the supplier. The second transaction is between the vendor and the end consumer. This transaction shall be subject to any applicable taxes if shipped to a Wyoming customer.

(j) Exterminators. Services performed for the extermination of plant, insect, or animal life shall not be subject to the sales tax. Purchases of equipment, materials, supplies, and services shall be subject to the sales or use tax when purchased by the person providing the extermination service.

(k) Financial Institutions.

(i) Banks, savings and loan associations, trust companies, finance and loan companies, and other similar companies shall be subject to the sales and use tax on tangible personal property purchased or leased and used to conduct their business. The institutions shall collect and remit sales tax on their retail sales of tangible personal property.

(ii) Federally-chartered credit unions and federal land banks shall be exempt from the sales or use tax on purchases and services used to conduct their business. The institutions shall collect and remit sales tax on their retail sales of tangible personal property or services which are subject to the sales tax.

(l) Garages and Service Stations. The sales price for all services performed upon tangible personal property by garages and service stations shall be subject to sales tax. Purchases of consumable materials and supplies such as solvents, lubricants and parts, which are necessary in performing taxable services provided by garages and service stations, shall be exempted from the tax as wholesale for resale purchases.

(m) Garbage and Chemical Toilets or Sanitary Services. Charges made for garbage hauling, latrine or sanitary services, and similar services shall not be subject to the sales tax. The person providing the container, latrine, or similar container for use in the sanitary or latrine service shall pay the sales or use tax on the purchase of the container.

(n) Goods Damaged in Transit. Where title to or possession of tangible personal property subject to sales tax has passed to the purchaser and is damaged in transit, the vendor shall collect the sales tax from the purchaser on the full sales price. Where title to or possession of tangible personal property shipped by a vendor to a purchaser has not passed to the purchaser and the goods are damaged or destroyed during transit, the taxability of the vendor's reimbursement shall depend upon whether the reimbursement for the damages or destruction allows title or possession to the property to pass to the carrier or the carrier's insurance firm. If title or possession to the tangible personal property passes to the carrier or the carrier's insurance firm as in a retail sale as defined by W.S. 39-15-101(a)(vi), the transfer shall be subject to the tax. The amount of the reimbursement shall establish the tax base of the transaction. If title to the tangible personal property passes to the carrier or the carrier's insurance firm in a wholesale sale, the transfer shall be exempt from sales tax.

(o) Laundry, Dry Cleaning, Pressing, and Dyeing. The total charge made for performing the service of laundering, dry cleaning, or pressing, and dyeing shall be subject to the sales tax. Sales of materials and supplies which are necessary in performing the taxable service such as detergents, starch, and cleaning solvent shall be considered wholesale purchases or sales.

(p) Lodging.

(i) The total amount charged to transient guests for board or room or both is subject to the sales tax and any applicable lodging tax. The taxable sales price shall include all charges made for all services and supplies furnished in connection with the lodging service. This charge shall include charges for such services as room service meals.

(ii) Charges made to use facilities other than for lodging services, such as meeting rooms, sample rooms, and ballrooms, shall not be subject to the sales tax.

(iii) The provider of a lodging service shall be considered to be the end consumer of electricity, fuel, linens, cleaning supplies, towels, furniture, and other items of tangible personal property necessary for the maintenance of the establishment. Purchases of these items shall be subject to the sales or use tax.

(iv) Paper cups, hand soap, toilet tissue, paper towels, and similar items furnished to transient guests without additional charge shall be considered to be purchases for resale and shall not be subject to sales or use tax. Beverages, food, and other convenience items provided to transient guests shall be considered purchases for resale and not subject to the sales or use tax if the cost of the items is part of the overall charge for lodging services.

(v) Purchases of intrastate telephone services by the provider of a lodging service shall be subject to the sales tax. The vendor shall pay tax on the difference between the cost of intrastate telephone service and the total fees collected from customers for intrastate telephone calls.

(vi) Where a guest (individual or corporate) contracts for or leases a room for a term of thirty (30) continuous days, or more, there is no sales tax due. In this arrangement, the first twenty-nine (29) days are not taxable because of the intent to lease for thirty (30) or more continuous days. If, for example, a corporation were to rent a room for a term of thirty (30) continuous days or more and rotate employees during the term, it qualifies as nontaxable because the corporation is considered the guest. The contract, lease, or correspondence should clearly indicate this arrangement. If the lodging service ends before the thirtieth (30th) day, the sales tax and applicable lodging tax is due.

(vii) When a transient guest books a lodging service through an online travel company, the online travel company shall be responsible for reporting any applicable taxes on the entire cost of the lodging stay.

(viii) Travel agents, tour bus operators, and similar service providers shall be considered the end consumers of any taxable services provided by the travel industry and shall be charged any applicable taxes as long as they are not considered a marketplace facilitator.

(ix) Sales of lodging services by guides and outfitters are exempt from excise tax imposed by W.S. 39-15-204(a)(ii).

(q) Meals Not Regularly Served to the Public. Meals sold or furnished by hospitals to patients and staff, by schools to students and staff, and nursing homes to occupants and staff shall not be subject to the sales tax if the establishments do not hold themselves out as selling to the public at large. The establishments shall be considered to be purchasers of the food and shall pay sales or use tax on those purchases, unless otherwise exempt. Meals sold by senior citizen centers shall not be subject to the sales tax.

(i) All establishments of any nature which sell and serve food and meals to the general public shall collect tax on the amount charged for all meals sold. Tax shall not be collected on food or meals furnished without charge to employees. Napkins, disposable food containers, and similar consumable items sold with the food at no additional charge to the customer shall be considered to be wholesale for resale purchases.

(r) Meat Cutting and Butchering Services. Meat cutting and butchering services shall be considered to be services performed upon tangible personal property and subject to the sales tax.

(s) Nicotine Products. Retail sales of all nicotine products shall be subject to the sales tax in addition to the tax imposed by W.S. 39-18-103.

(t) Oil and Gas Services.

(i) All seismographic and geophysical surveying, stratagraphic testing, coring, logging, and testing calculated to reveal the existence of geologic conditions favorable to the accumulation of oil or gas are not taxable.

(ii) Invoices billing for oil and gas field services shall indicate if the billed services are performed before or after setting and cementing of production casing, or if production casing is not set as in the case of an open hole completion, after the completion of the underreaming, or the attaining of total depth of the oil or gas well. The invoices shall also state if the billed services are performed within the boundaries of the well site. The invoice shall separately state the taxable and nontaxable services or the entire invoice shall be subject to the sales tax.

(iii) Any person engaged in the business of selling oil or gas services within the well site is a vendor and shall license and report their taxable and non-taxable services to the Department. The tax associated with taxable services shall be collected and remitted to the Department unless the vendor receives the proper information required a direct pay permit holder.

(iv) The Department may use the date that production casing was installed or the total depth date as found on the Wyoming Oil and Gas Conservation Commission website if the date of the taxable phase cannot be determined using documentation provided by the vendor.

(u) Photography, Photo Developing, and Enlarging. The sales price paid for photographs, photo equipment and supplies, photography and photo developing, and printing shall be subject to the sales tax. Materials and supplies such as paper and chemicals consumed in the process of producing photographs intended for resale shall be exempt from the sales tax.

(v) Printers. Printers produce tangible personal property. The printer's retail sale shall be subject to the sales tax. Printers shall not deduct labor or service charges from the tax base of the sale. When printers purchase cards or envelopes that are stamped with postage, the printers shall collect and remit sales tax on the total sales price less the amount of the postage. All charges made for copying or reproduction services shall be subject to the sales tax.

(w) Purchases by Businesses. Purchases by businesses and professional persons of equipment, tools, and supplies for use in conducting their businesses or professions are the end consumer and shall be subject to the sales or use tax.

(x) Rentals or Leases. The gross rental paid for a lease or contract where possession of tangible personal property transfers, and the transfer would be taxable if a sale occurred, shall be subject to the sales tax. The owner of the property shall be considered the vendor and shall charge, collect, and remit the sales tax on each rental or lease payment. The purchase of tangible personal property which shall be exclusively held for rental, lease, or sale shall be considered a wholesale purchase and shall be exempt from the sales tax.

(y) Repairs, Alterations, and Improvements. Labor or service charges for the repair, alteration, or improvement of tangible personal property as well as charges for materials, supplies, and fabrication used in rendering services, shall be subject to the sales tax. The purchase of materials, supplies, and fabrication which become an ingredient of the repair, alteration, or improvement of tangible personal property shall be considered wholesale sales.

(z) Specified Digital Products. The sale of specified digital products is subject to sales tax when the product is transferred for permanent use to the taxpayer. The sale of digital code shall be taxed as the sale of a specified digital product. For the purpose of this rule, "digital code" means a code which provides the purchaser with a right to obtain one or more specified digital products. Digital code may be obtained by any means, including email or the sale of a coded card regardless of its designation as "song code", "video code", or "book code".

(aa) State and Subdivisions Furnishing Copies of Official Documents. State of Wyoming agencies or political subdivisions furnishing copies of laws, rules and regulations, official documents, or other records in the custody of the agencies for a charge shall not collect sales tax on the same.

(bb) Telephone Services. All rentals of equipment or services incidental to intrastate telephone services including but not limited to, the lease or rental of tangible personal property and access to a telephone transmission system, shall be subject to the sales tax.

(cc) Prepaid calling cards, telephone debit cards, or other similar items which entitle the purchaser to receive telephone services shall be considered tangible personal property. The retail sale or purchase of cards shall be subject to the sales and use tax.

(dd) Vending Machines. Vending machine sales of tangible personal property, except postage stamps and food for domestic home consumption, shall be subject to the sales tax. Prepared food sold in a vending machine shall remain taxable.

(i) Complete records shall be kept by the vending machine vendor showing the location of each machine operated by the vendor during each monthly period, its serial number, and the amount of revenue taken from the machine during each monthly period.

(ee) Warranties.

(i) Standard or mandatory warranties and maintenance contracts provided with the purchase of tangible personal property by the manufacturer or vendor shall be included in the taxable sales price of the tangible personal property.

(A) Repairs, alterations, or improvements performed upon tangible personal property under a standard warranty shall not be subject to the sales tax.

(ii) Extended warranties or similar agreements which are sold for an additional and separate cost and provide additional services or extend the timeframe of service coverage shall not be subject to the sales tax.

(A) Repairs, alterations, or improvements performed upon tangible personal property under an extended warranty, service contract, or similar agreement shall be subject to the sales tax.

(I) The consumer shall be liable for the tax on repair services not covered by the agreement. The issuer of the agreement shall be liable for the sales tax on the repair charges covered by the extended warranty.

(II) A contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to computer software, support services with respect to computer software, or both shall be subject to the sales tax.

History

• Effective 2026-05-20

Chapter 3 Taxation of Electricity from Wind Resources

Wyo. Code R. 011.0004.3.05162013 Taxation of Electricity from Wind Resources

WYOMING DEPARTMENT OF REVENUE

CHAPTER 3

TAXATION OF ELECTRICITY FROM WIND RESOURCES

Section 1. Authority. These rules are adopted pursuant to W.S. 39-22-102.

Section 2. Purpose of the Rules. The express purpose of this chapter of the rules is as follows:

(a) To provide for the administrative requirements regarding the collection of the tax imposed under Chapter 22 from the producers of electricity from Wind Resources.

(b) To provide rules setting forth the reporting requirements and timeframes for producers of electricity from wind resources.

Section 3. Definitions

(a) "Generation Tax" means the tax imposed on the production of electricity from wind resources.

(b) "Producer" or "Producers" means any person that produces electricity from wind resources. If a person produces electricity for personal consumption, that person is not a producer if the person does not sell or transfer more than 500 kilowatt hours of excess production in any 24 hour period during any calendar year.

(c) "Wind Turbine" means the integrated equipment (i.e., tower, blades, generator, nacelle, and other components) operated for the purpose of converting wind energy into electrical energy.

Section 4. Administrative functions.

(a) Generation taxes accrued by the producer during any calendar year shall be reported to the Department on forms provided by the Department.

(b) The rate charged shall be as established in W.S. 39-22-104.

(i) This rate shall be assessed against each megawatt hour of electricity produced or portion thereof for sale or trade by the producer.

(ii) Round the number of megawatt hours produced to the nearest whole unit and multiply the result by the current tax rate.

(c) Electricity produced from a wind turbine shall not be subject to the tax imposed under W.S. 39-22-103 until the date three (3) years after the turbine first produced electricity for sale or trade. For any wind turbine that began production of electricity for sale or trade prior to January 1, 2009 all electricity produced on or after January 1, 2012 is subject to the generation tax. If the wind turbine began production for sale or trade at some time during 2009 then only that power produced in 2012 after the three year exclusion will be subject to the generation tax. As an example if the wind turbine began selling electricity on July 1 of 2009 then only power produced in the last six months of 2012 would be subject to the generation tax.

Section 5. Registration.

(a) Producers who generate electricity in Wyoming for sale in this state must register with the department. The registration is only required in the year when the producer begins generating electricity and is good until the producer ceases producing power in Wyoming and cancels their registration. There is no charge for registration.

Section 6. Reporting Requirements.

(a) Reporting Frequency/due date, Producers.

(i) Producers shall provide an annual report to the department postmarked on or before February 1 for the prior calendar years production.

(ii) The report will include total megawatt hours of electrical power produced during the reporting period. Deductions from the total megawatt hours of electrical power produced shall be separately listed for any power produced for the personal consumption of the provider and any allowable excess power produced during the reporting period (must not exceed five hundred (500) kilowatt hours in any 24 hour period). Separately listed will be any power produced which is not subject to the tax.

Section 7. Taxpayer Remedies, Appeals.

(a) Under W.S. 39-11-109 any person aggrieved by any final administrative decision of the department may appeal to the board. Appeals shall be made in a timely manner as provided by rules and regulations of the board by filing with the board a notice of appeal specifying the grounds therefore. The department shall, within a timely manner as specified by board rules and regulations, transmit to the board the complete record of the action from which the appeal is taken;

History

• Effective 2013-05-16

Chapter 4 Cigarette, Moist Snuff and Other Tobacco Taxes

Wyo. Code R. 011.0004.4.07242014 Cigarette, Moist Snuff and Other Tobacco Taxes

CHAPTER 4

CIGARETTE, MOIST SNUFF AND OTHER TOBACCO TAXES

Section 1. Authority. This chapter is adopted pursuant to W.S. 39-11-102.

Section 2. Definitions.

(a) "Cigarette" means:

(i) Any roll of tobacco wrapped in paper or in any substance not con- taining tobacco; or

(ii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by, consumers as a cigarette.

(b) "Cigar" means cured tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than a cigarette).

(c) "Indian Reservation" means all lands, notwithstanding the issuance of any patent within the exterior boundaries of the Wind River Reservation, meeting at least one of the following criteria:

(i) The land is owned by the United States in trust for the Shoshone or Arapaho Tribes;

(ii) The land is owned by one or both of the Shoshone and Arapaho Tribes; or

(iii) The land is owned in full by enrolled members of the Shoshone or Arapaho Tribes, excluding lands within the Riverton Reclamation withdrawal and the City of Riverton.

(d) "Indian Tribe" means the Shoshone Tribe or the Northern Arapaho Tribe of the Wind River Indian Reservation.

(e) "Master Settlement Agreement (MSA)" is an agreement, originally be- tween the four largest US tobacco companies and the Attorneys General of 46 states, that provides for restrictions on practices by the companies and payments by them to the states to compensate for the cost of providing health care for persons with smoking- related illnesses. In exchange, the states settled existing litigation on these matters, and the companies are protected from most forms of future litigation regarding harm caused by tobacco use.

(f) "Native American" means any enrolled member of the Shoshone Tribe or the Northern Arapaho Tribe of the Wind River Indian Reservation.

(g) "Other tobacco products" means any tobacco product intended for human ingestion, consumption, or inhalation, other than cigarettes, cigars, and moist snuff. Other tobacco products includes, but is not limited to: dry snuff, pipe tobacco, loose tobacco, plug tobacco, or twist tobacco; tobacco pressed into tablets, strips, or sticks; and any oth- er product manufactured from tobacco.

(h) "Tribal Vendor" means an Indian Tribe or Native American engaged in selling cigarettes.

Section 3. Administrative Functions.

(a) Payment of Stamp Orders. Payment in certified funds shall be received by the Department before any stamp order will be filled. Stamps shall only be mailed if the wholesalers are current with their Wyoming monthly tax returns.

(b) Cigarette tax stamps shall be disbursed in multiples of one roll (30,000 stamps).

(c) Affixing Stamps.

(i) Authorized cigarette stamps of the proper denomination shall be affixed to each individual package of cigarettes by the wholesaler in a manner to ensure the stamp is adhered to the package securely. The cigarette stamp shall be complete and readable.

(ii) Cigarette stamps of the proper denomination shall be affixed only to the bottom end of each package of twenty (20) cigarettes.

(iii) Cigarettes sold in packages containing more than twenty (20) ciga- rettes shall be stamped with a cigarette stamp and the additional tax due on these packag- es reported and paid with the wholesalers' next cigarette tax return.

Section 4. Licensing.

(a) The Wyoming cigarette wholesaler's/other tobacco wholesaler license shall be renewed each year on or before June 30th.

(b) The Wyoming cigarette wholesaler's/other tobacco wholesaler license is transferable between locations by the licensee provided that written consent of the De- partment is obtained prior to any transfer. A change in ownership shall require the issu- ance of a new license.

Section 5. Refunds/Credits. The Department shall refund, credit, or deny all refund claims within ninety (90) days of the date all required supporting documentation is received.

Section 6. Taxable Sales of Cigarettes on Indian Reservations.

(a) Sales of cigarettes made on the Wind River Indian Reservation to non- Indians are subject to the cigarette tax. All Indian, Tribal Vendors or non-Indian whole- salers shall keep complete and accurate records in this state of all cigarettes purchased and sold for three years. Such records shall consist of purchase invoices, freight bills, and sales invoices.

(b) The Native American or Tribal Vendor may purchase cigarettes without the Wyoming Tax stamp and remit the taxes due on sales to non-Indian customers in the following manner:

(i) The Department may enter into an agreement annually with the Tribal Vendor which allows the tax to be paid on a percentage basis.

(A) The Native American vendor shall provide the Department with information which justifies a proposed percentage and upon acceptance by the De- partment said percentage shall represent a rebuttable presumption as to the volume of sales to non-Indians and nonexempt Native American.

(ii) The Native American or Tribal Vendor shall report total sales of cigarettes for each month less the exempt sales as defined by these rules, which will equal total cigarettes subject to the tax.

(iii) The tax shall be remitted to the Department pursuant to the terms and conditions of the agreement.

(c) Sales of cigarettes to Native American outside of the Wind River Indian Reservation are subject to the tax and cigarette stamp indicating payment of tax shall be affixed to each package sold.

(d) Sales of cigarettes made on the Wind River Indian Reservation to Native American customers are exempt from Wyoming cigarette tax.

Section 7. Jenkins Act/use tax assessments.

(a) Federal law requires cigarette vendors who sell and ship cigarettes into another state to anyone other than a licensed wholesaler to report to each state where shipments are made (1) the name and address of the purchaser, (2) the brands of cigarettes shipped and, (3) the quantities of cigarettes shipped. (Jenkins Act 15 U.S.C. 357-378). The Department shall assess tax due on these purchases based on the information received.

(i) Cigarette Tax and Use Tax: Transactions subject to use tax: The purchase of cigarettes from outside the state for use, storage or consumption within the state shall be subject to use tax under W.S. 39-16-103(a)(i) and cigarette tax under W.S.39-18-103(a)(ii).

(ii) Use tax is calculated based on the purchase price multiplied by the current tax rate in effect in the county where the taxpayer takes receipt of the product for storage and consumption.

(iii) Cigarette tax is calculated based on the number of packages (20 sticks per package) multiplied by the current cigarette tax rate as stated in W.S. 39-18- 104.

Section 8. Hearing Procedures.

(a) Upon an appropriate showing of a violation(s) of W.S. 39-18-101 through -111 or the Department's rules, the Department may commence proceedings to revoke the license of the wholesaler.

(b) The proceedings to revoke the license of the wholesaler shall be subject to the Department's rules, chapter 2, section 14.

History

• Effective 2014-07-24

219 General Agency, Board or Commission Rules

Chapter 4 Cigarette Tax

Wyo. Code R. 011.0001.4.10121995 Cigarette Tax

CHAPTER 4

CIGARETTE TAX

Section 1. Authority. These rules are adopted pursuant to W.S. 39-6-101 and 39-6-104. The Department of Revenue has the authority to prescribe rules for cigarette tax pursuant to W.S. 39-1-303.

Section 2. Purpose of the Rules. The express purpose of this chapter of the rules are as follows:

(a) To provide for the administrative requirements regarding the issuance of a new cigarette tax license upon the sale, transfer, or change in location of a cigarette wholesaler’s business;

(b) To provide rules applicable to the bonding of wholesalers’ sales of stamps and the banks acting as agents of the Department of Revenue pursuant to W.S. 39-6-101 and 39-6-104, when the cigarette wholesaler uses metering devices upon the filing of an appropriate bond, or uses cigarette stamps in lieu of metering devices upon payment of cash for such stamps;

(c) To provide rules setting forth the tax liability of Indians, Indian Tribes, and persons conducting business with Indians on or within Indian Reservations, and to codify the mandates set forth in Stagner v. Wyoming State Tax Commission 642 P.2d 1296 (1984).

Section 3. Transfer of License. The Wyoming cigarette wholesaler’s license is transferable between locations by the Licensee provided that consent of the Department of Revenue is obtained prior to any transfer. A change in ownership will require the issuance of a new license.

Section 4. Cigarette Tax Meters, Bonding, Cigarette Stamps.

(a) Metering devices.

(i) Each meter will be initially set by the Department of Revenue.

(ii) Each meter user will forward a letter from the bank of his choice agreeing to act as setting agent.

(iii) Each meter will be read by the setting agent at least once per month, or by a representative of the Department of Revenue in the absence of a reading by the setting agent.

(b) Bond.

(i) A cash or surety bond equal to the face value of the maximum purchase of stamps is required of the wholesaler purchasing cigarette stamps with payment other than cash.

(ii) A cash or surety bond is required of each wholesaler authorized to use the cigarette tax meter equal to twice the value of the maximum meter setting purchased unless the meter settings are purchased with cash.

(c) The Department of Revenue will deposit rolled heat fusion cigarette tax stamps in banks within the State of Wyoming for disbursement to licensed Wyoming cigarette wholesalers whose stamping of cigarettes with Wyoming cigarette tax indicia utilizes Meyercord Equipment.

(i) The Wyoming cigarette wholesaler must prearrange with his bank to receive and disburse rolled Wyoming cigarette tax stamps.

(ii) The Wyoming cigarette wholesaler must make a written request to the Department of Revenue to allow his selected bank to receive and disburse Wyoming cigarette tax stamps. Such request must be accompanied by:

(A) Letter of agreement from the bank to perform such services and to comply with requirements and instructions of the Department of Revenue relating to receipt, deposit and disbursement of cigarette stamps.

(B) Bank designation of two officer level employees to administer the stamp disbursement program.

(C) Copy of signature card bearing those person’s signatures authorized by the cigarette wholesaler to make remittances and receive cigarette stamps.

(iii) Related expenses incurred will be borne by the cigarette wholesaler or bank.

(iv) The Department of Revenue shall receive and review all requests submitted by resident Wyoming cigarette wholesalers and shall, at the Department of Revenue’s discretion, approve only one bank in each municipality. Upon approval of a selected bank, the Department of Revenue shall transport cigarette tax stamps to the selected bank in such quantity that will not exhaust within a two-month period. A receipt for the cigarette tax stamps shall be taken at the time of delivery. Receipts for stamp disbursement will be furnished by the Department of Revenue.

(v) Cigarette tax stamps shall be disbursed in multiples of one roll (30,000 stamps). Remittances shall be made payable to the Department of Revenue and certified funds shall be mailed to the Department daily for deposit with the State Treasurer with a copy of the disbursement receipt.

(vi) Disbursement of rolled cigarette stamps shall be made in consecutive order.

(vii) All cigarette tax stamp disbursement forms must bear the name of the bank and the authorized employee making such disbursements of and accepting remittances for cigarette tax stamps. The order form shall also bear the number of the roll of cigarette tax stamps, the financial details of the transaction, and the signature of the person authorized by the wholesaler to purchase and receive cigarette stamps.

(viii) Approved banks shall at all times maintain a perpetual inventory register of all cigarette tax stamps. Banks shall also maintain a current ledger of all cigarette tax stamp receipts, date of receipts, all disbursements, date of disbursements, to whom disbursed, amounts of revenue collected and all other information relative to the safeguarding of the cigarette tax stamps and revenue collected therefrom.

(ix) The Department of Revenue shall have the authority to examine and/or audit records, etc., pertaining to the cigarette tax stamps at any time during banking hours.

(x) Approved banks shall be held responsible for the safeguard of all cigarette tax stamps and revenue held by same, as if the stamps and revenue were its own personal property. The approved bank shall be held accountable for any discrepancy between the inventory and sale of stamps by the bank.

(xi) The bank must request, in writing, an additional supply of cigarette tax stamps at such time as its present supply has diminished to not more than six rolls (180,000) of cigarette tax stamps.

Section 5. Taxable Sales of Cigarettes on Indian Reservations.

(a) Definitions.

(i) The term “Indian Reservation” as used herein shall include all lands, notwithstanding the issuance of any patent within the exterior boundaries of the Wind River Reservation and meeting at least one of the following criteria:

(A) The land is owned by the United States in trust for the Shoshone and Arapaho Tribes;

(B) The land is owned by one or both of the Shoshone and Arapaho Tribes;

(C) The land is owned in full by enrolled members of the Shoshone or Arapaho Tribes; provided, however, that lands within the Riverton Reclamation withdrawal and the City of Riverton are not included within the term.

(ii) The term “Indian Tribe” as used herein shall mean only the Shoshone Tribe and the Northern Arapaho Tribe of the Wind River Indian Reservation.

(iii) The term “Indian” as used herein shall mean any enrolled member of the Shoshone Tribe or the Northern Arapaho Tribe of the Wind River Indian Reservation.

(iv) “Department” means the Department of Revenue or its authorized agent.

(v) “Indian or Tribal Vendor” means an Indian or Indian Tribe as defined herein, engaged in selling cigarettes.

(vi) “United States” means the government of the United States and all its departments and agencies.

(b) Sales of cigarettes made on the Wind River Indian Reservation to non-Indians by Indians, Indian Tribes or non-Indians are subject to the cigarette tax, since the tax is levied upon the non-Indian purchaser. The wholesaler, as defined in W.S. 39-6-101, is obligated to make pre-collection of the tax. All Indian, tribal vendors or non-Indian wholesalers shall keep complete and accurate records in this state of all cigarettes purchased and sold for three years. Such records will consist of purchase invoices, freight bills, sales invoices and record of cigarette stamp purchases. All records will be available for inspection by the Department at any reasonable time.

(c) The non-Indian making or intending to make sales to non-Indian customers must purchase stock of cigarettes with the Wyoming Tax indicia affixed from a Wyoming wholesaler.

(d) The Indian or Tribal Vendor may purchase cigarettes without the Wyoming Tax indicia and remit the taxes due on sales to non-Indian customers in the following manner:

(i) Report total sales of cigarettes for month, less the exempt sales as defined by these rules, equals total cigarettes subject to the tax at the rate of $.004 per cigarette. Reports, returns, exempt logs, etc., must be filed with payment of the tax to the Department of Revenue by the last day of the month following the month of sale. A statement of exemption must be taken from the purchaser by the seller to establish that a sale is exempt from the cigarette tax. The statement must be retained by the seller as part of the records he makes, keeps and preserves as required. The seller must maintain an approved log in which each exempt sale of cigarettes is documented by the signature of the exempt Indian purchaser. Log forms shall be printed and distributed by the Department of Revenue and shall be used to document the name and enrollment number of each enrolled Shoshone or Arapaho tribal member purchasing cigarettes, together with the quantity and date of each purchase. The forms shall be forwarded along with tax due on the previous months taxable sales to the Department of Revenue each month; or

(ii) The Department of Revenue may enter into an agreement annually with the tribal vendor which allows the tax to be paid on a percentage basis. The Indian vendor shall provide the Department with information which justifies a proposed percentage and upon acceptance by the Department said percentage shall represent a rebuttable presumption as to the volume of sales to non-Indians and non- exempt Indians. The tax shall be remitted to the Department pursuant to the terms and conditions of the agreement.

(e) Sales of cigarettes to Indians outside of the Wind River Indian Reservation are subject to the tax and indicia of payment of tax must be affixed to each package sold.

(f) Sales of cigarettes made on the Wind River Indian Reservation by an Indian, Indian Tribes or non-Indians to Indian customers are exempt from Wyoming cigarette tax.

(g) Indian or Indian tribal vendors who are holding a valid Trader’s License issued by the United States Department of the Interior, Bureau of Indian Affairs, may purchase unstamped cigarettes from Wyoming cigarette wholesalers for sale pursuant to these rules. Failure of a vendor to comply with these rules will result in treatment of all unstamped cigarettes consigned or shipped to the vendor as contraband and subject to seizure as provided by Wyoming law. Each Indian or Indian Tribal vendor selling within the Indian reservation shall be considered for all purposes related to this section to be a wholesaler, and, upon compliance with these rules, shall be issued one or more licenses without fee. Licensed non-Indian wholesalers doing business within the Indian Reservation may also purchase unstamped cigarettes for sale to Indians upon compliance with these rules.

History

• Effective 1995-10-12

225 Liquor Distribution

Chapter 20 Liquor Division Rules

Wyo. Code R. 011.0007.20.03132026 § 1 Authority

These rules and regulations are promulgated under the authority of Wyoming Statutes 12-2-301(b), 12-2-303(d) and 16-3-102(a).

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 2 Application and Qualifications for all Licenses and Permits

(a) Each applicant for a license or permit issued by any licensing authority shall comply with applicable federal, state and local statutes, rules and regulations. In addition to the application requirements established by the Wyoming Alcoholic Beverages statutes W.S. 12-1-101 through 12-10-102 and division administrative requirements, the following minimum requirements:

(i) If the applicant is a general partnership, each partner shall sign and verify the application.

(ii) If the applicant is a corporation, limited liability company, limited partnership, limited liability partnership, or any other business entity recognized by Wyoming law, the applicant shall be registered with the Secretary of State and have an active status.

(b) Application Reviews. The licensing authority shall be responsible for ensuring the submitted application contains correct and valid information.

(c) Sales Tax and Liquor Licenses. To administer the requirement set forth in W.S. 12-2-306, the person stated on the liquor license or permit shall be the same person stated on the sales tax license unless a special circumstance exception has been applied for in writing to the division by the licensee or permittee and approved by the Director of the Department of Revenue.

(d) Licensed Premises. The applicant shall certify that it owns or leases the building that it intends to sell alcoholic or malt beverages from. Upon request by the applicable licensing authority, the applicant shall provide a copy of the lease that includes an agreement by the lessor that alcoholic or malt beverages may be sold upon the leased premises through the term of the license.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 3 Revocation and Suspension

Any license or permit may be suspended or revoked for any violation of the Wyoming Alcoholic Beverage Statutes or for violation of this chapter. Administrative revocation or suspension proceedings by the division shall be conducted in accordance with W.S. 12-7-201. Upon the final suspension or revocation of a license or permit, the division shall determine disposition of all remaining inventory of the licensee in accordance with W.S. 12-7-201(e).

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 4 Industry Representatives

(a) Representative License. All manufacturer, brewery and winery vendors' agents, salespersons, solicitors, brokers, sales consultants, and representatives shall be licensed by the division in accordance with the provisions of the Wyoming Alcoholic Beverages statutes W.S. 12-2-203(b), this chapter and applicable state and federal laws. A representative may represent more than one (1) company.

(b) License Fee. The following fees for a class A, class B, or class C representative's license, shall be payable at the time of application to the division:

(i) Class A representative - $100.00;

(ii) Class B representative - $50.00; and

(iii) Class C representative - $10.00.

(c) Data Access. Class A representatives who desire access to online reporting software for the purpose of generating reports associated with their appointed division vendors to monitor various data at the division's discretion which may include: item inventory levels, special order processes, and customer purchase information, may purchase access for themselves at the amount incurred by the division.

(d) Duration of License. The class A and class B representative's license shall be issued for up to one (1) year and may be renewed annually unless otherwise suspended or revoked. All licenses shall expire on June 30 of each calendar year. The initial term of a license may be less than one year so as to coincide with the annual date set for renewal, and the fee shall be prorated accordingly. All applications for renewal of licenses and license fees shall be filed with the Division forty-five (45) days prior to the date of expiration.

(e) Application for a class C representative license shall be accompanied by a written statement from a class A representative indicating the date of the event for which the class C representative shall be licensed.

(f) Responsibilities of Licensed Representatives. Class A representatives shall be responsible for the presentation of products, to the division, for listing and delisting per division policies. Licensed class A or class B representatives may advertise and promote the sale of vendors' products and shall be permitted on-site personal visits with licensees to provide product identification, advance notice of new listings, delistings, product updates, and other pertinent information. Licensed representatives shall not be permitted to place orders on behalf of licensees with the division.

(g) Representation Status. Within three (3) business days, all vendors shall notify the division, in writing, of the employment or termination of any class A representative promoting the sale of its products within Wyoming. Within three (3) business days, a class A representative shall notify the division, in writing, of the employment or termination of any class B representatives promoting the sale of assigned products within Wyoming.

(h) Sampling. Provided that all applicable state and federal laws, rules, and regulations pertaining to the shipment and use of alcoholic beverages into Wyoming are strictly adhered to, samples are allowed. Samples of alcoholic beverages provided by licensed industry representatives shall also be subject to the following conditions:

(i) Alcoholic liquors samples supplied directly from vendors shall be shipped to the division for processing and forwarding to the final destination. Direct shipping of samples to licensees or industry representatives is prohibited.

(ii) Industry representatives shall only furnish or give samples of alcoholic beverages to a licensee, his agents or employees, who has not previously purchased the brand from an industry representative within the last 12 months. For each licensee, samples furnished by industry representatives are limited as follows:

(A) No more than 3 gallons of any brand of malt beverage;

(B) No more than 3 liters of any brand of distilled spirits;

(C) No more than 3 liters of any brand of wine; and

(D) If a particular product is not available in a size within the quantity limitations of this section, an industry representative may furnish to a licensee the next larger size.

(iii) The distribution of unopened samples to the licensee in the form of a bonus of free goods or an inducement for future purchases is prohibited.

(iv) The seal on all samples shall be broken at the time of sampling.

(v) Class A and class B representatives may be permitted to purchase samples from the division or a licensee.

(vi) All sampling must be conducted on a licensed or permitted premises.

(i) Advertising, Display and Promotional Materials.

(i) The giving or offering of a bonus, premium, compensation or other thing of value by an industry representative to any licensee, their owners, officers, employees or representatives for their exclusive or personal use is prohibited.

(ii) An advertisement of alcoholic beverages shall not contain:

(A) Any statement that is false or untrue in any material particular, or that, irrespective of falsity, directly, or by ambiguity, omission, or inference, or by the addition of irrelevant, scientific or technical matter tends to create a misleading impression;

(B) Any statement that is disparaging of a competitor's product;

(C) Any statement, design, device, or representation which is obscene or indecent;

(D) Any statement, design, device, or representation of or relating to analyses, standards or tests, irrespective of falsity, which the appropriate TTB officer finds to be likely to mislead the consumer;

(E) Any statement, design, device, or representation of or relating to any guarantee, irrespective of falsity, which the appropriate TTB officer finds to be likely to mislead the consumer. Money-back guarantees are not prohibited; or

(F) Contain an offer to a consumer of a prize, premium, or award upon completion of a contest, or otherwise promote any contest among consumers where a purchase is mandatory or conditional. All promotions and sweepstakes shall have prior approval from the division.

(iii) All advertising, display and promotional materials of vendors shall be sent to class A or class B representatives directly. This type of material shall not be consigned to the division.

(j) Private Labels. The use of private labels on any alcoholic or malt beverage container offered for sale or use in Wyoming is allowed subject to approval from the United States Department of Treasury, Alcohol and Tobacco Tax and Trade Bureau (TTB). Documentation of TTB approval shall be provided to the division prior to any alcoholic or malt beverage container with a private label being offered for sale or use in Wyoming. All licensees may purchase any alcoholic liquor or malt beverage with an approved private label and shall not be exclusive to any licensee.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 5 Malt Beverages Wholesalers

(a) Wholesalers License. A license to wholesale malt beverages in Wyoming shall be issued by the division in accordance with the provisions of the Wyoming Alcoholic Beverages statutes W.S. 12-2-201, this chapter and applicable state and federal laws, rules, and regulations.

(i) Satellite warehouse locations. A licensee shall declare to the division in writing all satellite locations.

(b) Duration of License. A malt beverages wholesaler's license shall be issued for up to one (1) year and may be renewed annually unless otherwise suspended or revoked. All licenses shall expire on June 30 of each year. The initial term of a license may be less than one year so as to coincide with the annual date set for renewal, and the fee shall be prorated accordingly. All applications for renewal of licenses and license fees shall be filed with the division forty-five (45) days prior to the date of expiration. Upon application for renewal of a malt beverage wholesaler's license, the division may consider the adequacy and uniformity of service provided to licensees in the wholesaler's territory.

(c) Applicants shall apply using forms provided by the division. Application forms shall include:

(i) A copy of the applicant's federal basic permit issued by the TTB; and

(ii) The fee as set out in W.S. 12-2-201(a) shall be payable at the time of application to the division.

(d) Malt Beverage Wholesaler Monthly Reports.

(i) Each licensed malt beverage wholesaler shall report to the division all malt beverages purchased not later than the fifteenth (15th) day of the month following the purchases, using forms approved by the division. All applicable excise taxes shall be paid at the time of making and filing the report. Failure to timely file this report as required by this subsection will be reported to the Department of Revenue Excise Tax Division. There shall be attached to each report, identification of all original invoices of purchases of malt beverages made during each monthly period by the reporting licensee. If no purchase of malt beverages occurred for any given month, a zero report is required.

(ii) Any wholesaler that purchases malt beverages from in-state suppliers is exempt from reporting the purchases on the monthly wholesaler report.

(iii) Malt beverage wholesalers shall make deliveries and service from the licensed warehouse to service all licensees uniformly within their assigned geographical territories. This shall not preclude special arrangements that are mutually agreeable between licensees and wholesalers. Volume discounts are allowed if applied uniformly to each category within a license type. For example on-premise licensees: If volume discounts are used, those discounts must be applied to all on-premise licensees within the assigned territory.

(e) Brewer Reports. All out-of-state breweries, microbreweries and wholesalers making sales of malt beverages to Wyoming wholesalers shall report to the division the quantity sold to each Wyoming wholesaler. The report shall be submitted to the division not later than the fifteenth (15th) day of each month following the month during which the sales were made. Failure to timely file this report as required by this section shall be reported to the Department of Revenue Excise Tax Division. If no sales of malt beverages to Wyoming wholesalers for any given month, a zero report is required.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 6 Microbrewery Permit Holders

(a) Applicants shall submit a copy of the Applicant's federal basic permit issued by TTB.

(b) Microbrewery Permit Holder Monthly Reports

(i) Each microbrewery permit holder shall report to the division all malt beverages produced not later than the fifteenth (15th) day of the month following production using forms approved by the division. All applicable excise taxes shall be paid at the time of making and filing the report. If no production occurred for any given month, a zero report is required. Failure to timely file this report as required by this subsection will be reported to the Department of Revenue Excise Tax Division.

(ii) Any microbrewery may hold a malt beverage wholesaler's license. Any microbrewery permit holder who also holds a malt beverage wholesaler license and who only distributes their own products within the state, is exempt from filing the monthly wholesaler report.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 7 Winery Permit Holders

(a) Applicants shall submit a copy of the Applicant's federal basic permit issued by TTB.

(b) Each winery permit holder shall report to the division all wine beverages produced no later than the fifteenth (15th) day of the month following production using forms approved by the division. All applicable excise taxes shall be paid at the time of making and filing the report. If no production occurred for any given month, a zero report is required. Failure to timely file this report as required by this subsection will be reported to the Department of Revenue Excise Tax Division.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 8 Manufacturer's License to Manufacture Alcoholic Liquors

(a) Manufacturer's License. A license to manufacture alcoholic beverages in Wyoming shall be issued by the division in accordance with the provisions of the Wyoming Alcoholic Beverages statutes W.S. 12-2-203, 12-4-414, 12-4-415, this chapter and applicable state and federal laws, rules, and regulations. A licensed manufacturer shall sell its Wyoming manufactured product exclusively to the division. Sales to out-of-state purchasers are permitted.

(b) Duration of License. A manufacturer's license shall be issued for up to one (1) year and may be renewed annually unless otherwise suspended or revoked. All licenses shall expire on June 30 of each year. The initial term of a license may be less than one year so as to coincide with the annual date set for renewal, and the fee shall be prorated accordingly. All applications for renewal of licenses and license fees shall be filed with the division forty-five (45) days prior to the date of expiration.

(c) Applicants shall submit a copy of the Applicant's federal basic permit issued by TTB.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 9 Commercial Importation and Storage of Alcoholic Beverages

(a) Importer License. A license to import alcoholic liquors into Wyoming shall be issued by the division in accordance with the provisions of the Wyoming Alcoholic Beverages statutes W.S. 12-2-203, except as otherwise provided by W.S. 12-3-101(d), this chapter and applicable state and federal laws, rules, and regulations. A licensed importer shall exclusively sell to the division for sales within the state. Sales to out-of-state purchasers are permitted.

(b) Duration of License. An importer's license shall be issued for up to one (1) year and may be renewed annually unless otherwise suspended or revoked. All licenses shall expire on June 30 of each year. The initial term of a license may be less than one year so as to coincide with the annual date set for renewal, and the fee shall be prorated accordingly. All applications for renewal of licenses and license fees shall be filed with the division forty-five (45) days prior to the date of expiration.

(c) Each applicant for a license shall submit to the division a statement under oath stating that the applicant will maintain a licensed warehouse within Wyoming and identifying all products which the applicant proposes to import and store within Wyoming.

(d) Applicants shall submit a copy of the Applicant's federal basic permit issued by TTB.

(e) Conditions of License. Upon issuance of a license, the licensee shall comply with the following terms and conditions:

(i) Any alcoholic beverages being stored by the licensee in Wyoming shall not be stored in any place other than licensed warehouse designated upon the application for license, unless written notification is submitted to and approved by the division.

(ii) Any alcoholic beverages being stored by the licensee shall not be removed from storage except for transfer to the division or for interstate shipment upon twenty-four (24) hours advance written notification to the division;

(iii) The division shall have the right to review any purchase, shipping, or inventory information; and

(iv) The licensee shall at all times maintain accurate and current records concerning purchases, receipts, and shipments, and shall within forty-eight (48) hours prior to importation of any alcoholic liquor or malt beverages into Wyoming, submit to the division copies of all original invoices, shipping manifests, and bills of lading.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 10 Chartered Transportation Services Limited Liquor License

(a) Limited Transportation License. A license to sell alcoholic liquors and malt beverages shall be issued by the division in accordance with the provisions of the Wyoming Alcoholic Beverages statutes W.S. 12-2-202, this chapter and applicable state and federal laws, rules, and regulations. Applicant shall:

(i) Meet the definitions of "contract motor carrier" as defined under W.S. 31-18-101(a)(x)(A) and "motor vehicle" as defined by W.S. 31-18-101(a)(xi);

(ii) Submit the required fees payable to the division as follows:

(A) A $25 fee for each limited transportation license valid for one 24 hour period; or

(B) A $250 fee for a limited transportation license valid for one year. Multiple vehicles may utilize the yearly license by providing valid license plate numbers for each vehicle to the division.

(b) The limited transportation licensee shall:

(i) Display the license predominately in front window;

(ii) Ensure the driver knows, understands, and adheres to all applicable liquor laws;

(iii) Ensure procedures are in place to prohibit persons under 21 years of age from obtaining and consuming alcohol; and

(iv) Ensure alcohol is dispensed and consumed within the licensed vehicle exclusive of the driver's area.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 11 Out-of-State Wine Shippers

(a) Out-of-State Wine Shipper's License. A license to ship manufactured wine into Wyoming by qualified businesses shall be issued by the division in accordance with the provisions of the Wyoming Alcoholic Beverages statutes W.S. 12-2-204, this chapter and applicable state and federal laws, rules, and regulations.

(b) Duration of License. An out-of-state wine shipper's license shall be issued for up to one (1) year and may be renewed annually unless otherwise suspended or revoked. All licenses shall expire on June 30 of each year. The initial term of a license may be less than one year so as to coincide with the annual date set for renewal, and the fee shall be prorated accordingly. All applications for renewal of licenses and license fees shall be filed with the division forty-five (45) days prior to the date of expiration.

(c) Out-of-State Wine Shipper Monthly Reports.

(i) Each licensed out-of-state shipper shall submit a report and all applicable taxes to the division on a monthly basis. A copy of each invoice for each shipment shall be attached to the tax report. The invoice shall indicate a full description of the product and the volume shipped to each household or retailer. If no shipments into Wyoming occurred for any given month, a zero report is required.

History

• Effective 2026-03-13

Wyo. Code R. 011.0007.20.03132026 § 12 Alcohol Server Training Program Certification, Provider Certification and Server Certification

(a) Training Program Certification. Each training program shall meet or exceed the minimum curriculum standards to obtain an annual certification from the division. All training programs shall make application to the division on a form provided by the division. Each applicant shall include:

(i) A copy of the course curriculum;

(A) Minimum curricula standards shall include:

(I) Physiological and behavioral effects of alcohol use;

(II) Absorption rate factors;

(III) Blood alcohol content (BAC);

(IV) Laws affecting servers and sellers of alcohol;

(V) Potential alcohol related problems in professional or social settings;

(VI) Strategies for dealing with problem situations; and

(VII) Proper methods for checking identification and how to spot false or altered identification.

(B) Training program format shall include:

(I) Lecture and discussion on curricula standards;

(II) Use of filmed, taped or digital reenactments of specific scenes involving potential intoxication, intoxication and attempts at illegal purchase of alcohol;

(III) Focus on how to assess and evaluate situations and behavior;

(IV) Lecture and discussion of both effective and ineffective intervention techniques;

(V) A minimum of four (4) hours instructional time; and

(VI) Servers will be certified upon completion of the course by achieving a score of at least seventy percent (70%) on the comprehensive written examination. The certification will be for a period of not less than three (3) years.

(ii) Testing procedures;

(iii) A current roster of certified course providers; and

(iv) Standards and procedures used to certify course providers, as required alcohol server training courses or other programs approved by the division.

(b) All training program certifications shall expire on August 31 of each year. All applications for renewal of certification shall be filed with the division forty-five (45) days prior to the date of expiration.

(c) Provider Training Certification. Prior to administering provider training in any certified training program, providers shall submit a copy of a certificate of qualification to instruct their associated alcohol server training program.

(i) Provider certification shall meet or exceed the following minimum qualifications:

(A) Successfully complete a minimum 12-hour provider training workshop conducted by a certified instructor to become an alcohol server training program provider;

(B) Successfully complete a written examination at the end of the workshop by achieving a score of at least seventy percent (70%); and

(C) Conduct an alcohol server training class within four (4) months of completing provider training workshop or co-instruct an alcohol server training class with a certified instructor within twelve (12) months of completing the instructor workshop.

(ii) Provider training certification is issued for a period of one (1) year after which recertification shall be required.

(iii) The division may suspend, revoke or deny renewal of any certification issued to a provider if, after notice and opportunity for hearing, the division finds the provider has violated any rule or regulation of the division.

History

• Effective 2026-03-13

223 Mineral Tax

Chapter 6 Ad Valorem and Severance Taxes on Mineral Production

Wyo. Code R. 011.0005.6.08262026 § 1 Authority

These rules are promulgated by the authority of W.S. 39-11-102(b).

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 2 Purpose of Rules

(a) These rules are intended to provide uniform and understandable guidelines for valuation of mineral production for ad valorem and severance tax purposes. The relevant statutory provisions include Wyoming Title 39, Chapter 13 and Wyoming Title 39, Chapter 14.

(b) These rules also are intended to describe the rights and obligations for ad valorem and severance tax purposes of persons engaged or having an interest in mineral production in this state. These rules are not inclusive of all statutory provisions and do not include the taxpayer bill of rights found in W.S. 39-11-102(a)(i).

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 3 Administrative Functions

The Department of Revenue shall determine the value of minerals for ad valorem (gross products) and severance tax purposes in accordance with these rules. The taxpayer shall initially determine the value of minerals for severance tax monthly reporting in accordance with these rules. All ad valorem (gross products) and severance tax valuation determinations are subject to audit pursuant to Section 12 of this chapter.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 4 Definitions

These definitions set forth in Title 39 of the 2025 Wyoming Statutes, as amended, are incorporated by reference in this chapter. In addition, the following definitions shall apply:

(a) "Department" means the Department of Revenue of the State of Wyoming.

(b) "Mineral Tax Division" means the Mineral Tax Division of the Wyoming Department of Revenue.

(c) "Fair market value" means the price established by a bona fide arm's length sale. In the absence of a bona fide arm's-length sale, fair market value shall mean the amount in cash, or terms equivalent to cash, that a willing and well-informed buyer would pay for a mineral, and a willing and well-informed seller would accept.

(d) "Gross product" means the total or entire output of a mineral or valuable deposit from a mine or oil and gas property whether used, sold or stored, and relates to the quality or volume of a mineral or valuable deposit which is removed, severed, extracted or produced from a mine or well.

(e) "Appropriate units of measure" means the measure of the amount of mineral or valuable deposit remove, severed, extracted or produced, whether by volume or weight as specified by the Department (e.g., ton, pounds, mcfs, barrels, etc.).

(f) "Minerals" means gold, silver, and all other precious metals, soda, saline, coal, uranium, petroleum, trona, oil shale, gas or natural gas, all hydrocarbons produced with oil and gas, and all other valuable deposits, including those produced in association with other minerals.

(g) "Valuable deposit" means any product not otherwise specified which can be removed, extracted, severed or produced from a mine or mining claim and has value as may be determined by sale or use.

(h) "Mine or mining claim" includes properties producing oil and natural gas and means any property which produces a solid, liquid, or gaseous mineral, regardless of right or form of ownership of right of production of the mineral.

(i) "Point of valuation" means the point where value for severance and ad valorem tax is established. This point is generally after all mining functions have been performed and before the mineral is further processed (Pursuant to W.S. 39-14-101 (a)(vi) for coal, W.S. 39-14-203(b)(iii) for crude oil or lease condensate, W.S. 39-14-203(b)(vi) for natural gas, W.S. 39-14-301(a)(vi) for trona, W.S. 39-14-401(a)(vi) for bentonite, W.S. 39-14-501(a)(vi) for uranium, W.S. 39-14-601(a)(vi) for sand and gravel, W.S. 39-14-701 (a)(vi) for other valuable deposits).

(j) "Operator" means any person responsible for the day-to-day operation of a mine or oil and gas property by reason of contract, lease or operating agreement or ownership of an unleased producing mine or well operated by the owner thereof.

(k) "Exempt interest" means any interest owned by the United States, the State of Wyoming, or an Indian tribe.

(l) "Production taxes" means the severance tax authorized by W.S. 39-14-103, W.S. 39-14-203, W.S. 39-14-303, W.S. 39-14-403, W.S. 39-14-503, W.S. 39-14-603, W.S. 39-14-703 and the Ad Valorem (Gross Products) Tax authorized by W.S. 39-13-103, the Oil and Gas Conservation tax authorized by W.S. 30-5-116, black lung excise tax authorized by 26 USC § 4121 and the abandoned mine lands fee authorized by 30 USC § 1232, as determined on the accrual basis of accounting in accordance with generally accepted accounting principles.

(m) "Exempt royalty" means actual money royalties paid to the Office of Natural Resources Revenue (ONRR) or the Office of State Lands and Investments (OSLI), for interests owned by the United States, the State of Wyoming or an Indian tribe.

(n) ‘Nonexempt royalty" means royalty expense, as determined on the accrual basis accounting in accordance with generally accepted accounting principles, for all royalty expense other than exempt royalty.

(o) "Solid mineral" means any mineral other than crude oil and natural gas. Sulfur produced from natural gas shall be considered an element of the natural gas stream

(p) "Supervisory personnel" means generally employees who direct and control the work of other employees and whose duties can still be distinguished as either relating to mining or processing.

(q) "Depreciation" means depreciation as actually determined and used by the taxpayer, in accordance with generally accepted accounting principles, for financial statement purposes. This depreciation is commonly referred to as book depreciation.

(r) "Pound" means 16 ounces avoirdupois.

(s) ‘Ton" means short ton or 2000-pound avoirdupois.

(t) "Lease condensate" means liquid hydrocarbons which are separated from other components of the production stream on the lease or before the inlet to a natural gas processing facility. Lease condensate is oil for severance and gross products tax reporting purposes.

(u) "Plant condensate" means liquid hydrocarbons which are separated from other components of the production stream beyond the inlet of a gas processing facility. Plant condensate is a natural gas plant product for severance and gross products tax purposes.

(v) "Barrel" means 42 (U.S.) gallons measured at 60 degrees Fahrenheit at atmospheric pressure.

(w) "Cubic foot" of gas means the volume of gas contained in one cubic foot of space at a pressure of 14.73 pounds "per square inch absolute" (psia) and at a temperature of 60 degrees Fahrenheit. (Generally stated as Mcf(1000 cubic feet)).

(x) "Working interest" means any interest in a well or group of wells which is burdened by the cost of exploration for minerals on, the development of, or the production of minerals from the well or group of wells.

(y) ‘Non-working interest" means any interest which is not burdened by the cost of exploration, development, or the production of minerals from a property. This type of interest includes but is not limited to royalty interest, overriding royalty interest and net profits interest.

(z) "Take in kind" means the event when an election is made by an interest owner under lease or joint agreement, with notice to the affected parties, to separately market or dispose of crude oil natural gas or natural gas products. An interest owner must affirmatively exercise an option under a lease or operating agreement to separately market his share of the production to qualify as take in kind. If an option to separately market is not exercised by the interest owner, the operator shall report the interest owner's portion of the production. The phrase "take in kind" does not include sales under common agreement by interest owners and the operator where the purchases merely makes disbursements for the purchases directly to the parties selling their production.

(aa) "Intangible drilling cost" means the intangible expense associated with drilling a well and preparing it for production. This expense includes labor, materials and supplies, drilling equipment costs, fuel and power, etc., and shall be determined on the financial book basis of accounting as used by the taxpayer for financial statement purposes in accordance with generally accepted accounting principles.

(bb) "Dry hole expense" means the expense associated with drilling a dry development or exploratory well on the producing property as determined on the financial book basis of accounting and used by the taxpayer for financial statement purposes, in accordance with generally accepted accounting principles.

(cc) "Plant or facility depreciation" means the annual expense associated with the amortization of the capitalized cost of a plant or facility, calculated based on the units of production or straight-line basis and used by the taxpayer for financial statement purposes, in accordance with generally accepted accounting principles.

(dd) "Direct costs of producing" includes labor for field and production personnel whose primary responsibility is extraction of crude oil, lease condensate, natural gas and other mineral products removed from the production stream before processing; materials and supplies used for and during the production process; depreciation expense for field equipment used to take the production stream from the wellhead to the point of valuation; fuel, power and other utilities used for production and maintenance; gathering and transportation expenses from the wellhead to the point of valuation; ad valorem taxes on production and transportation equipment; intangible drilling costs, including dry hole expense; and other direct costs incurred prior to the point of valuation that are specifically attributable to producing mineral products.

(ee) "Direct costs of producing, processing and transporting" includes the direct cost of producing determined under paragraph (dd) of this section plus transportation and processing plant or facility labor whose primary purpose is transporting or processing crude oil, plant condensate, natural gas and other mineral products removed from the production stream; materials and supplies used for transporting and processing; depreciation expense for equipment used for transportation and processing; fuel, power and other utilities used for transportation and processing and maintenance of the transporting and processing plant or facilities; transportation from the point of valuation to the processing plant or facility to the extent included in the price and provided by the producer; ad valorem taxes on the transporting equipment and processing plant or facility; and any other direct costs incurred that are specifically attributable to the transporting or processing of mineral products contained in the production stream.

(ff) For Bentonite: "mining cost" means the cost incurred prior to the point of valuation for stripping, drilling, scraping, field drying, loading, hauling to the point of valuation, reclamation and any other costs directly related to the mining operation that are incurred prior to the point of valuation. A written claim or request may be made by the taxpayer to the Department for approval of field drying within the pit as a processing cost based upon information which shows a definite change in the physical or chemical characteristic or a definite enhancement of the marketability of the mineral.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 5 Persons Bearing the Incidence of the Tax

(a) Liability for ad valorem (gross products) or severance taxes arises when any mineral is removed, extracted, severed or produced in this State.

(i) The ad valorem (gross products) tax relates to the ownership or interest in the mineral removed, extracted, severed or produced, and the incidence of the tax is on all the interest owners in proportion to their ownership shares unless exempted by law. Ad Valorem taxes are determined from the gross production of minerals for the previous calendar year.

(ii) The severance tax is an excise tax imposed on the present and continuing privilege of removing, extracting, severing or producing any mineral in this state, and the incidence of the severance tax is upon all interest owners in proportion to their ownership shares, unless otherwise exempt by law. Severance taxes are determined from the gross production in the current calendar year.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 6 Persons Responsible for Remittance of Tax: Take in Kind Election. Term. Termination and Exchange of Information

(a) This section identifies the persons responsible for remitting payment of ad valorem and severance taxes on mineral production in this state. For solid mineral production the mine operator shall report and remit tax payments for 100% of the production from the producing property.

(i) All Ad Valorem taxes on the gross product from an oil or gas property attributable to any working or non-working interest owner shall be remitted by the interest owner or may be remitted on behalf of the interest owner in proportion to his ownership interest by the operator.

(ii) All severance taxes on the gross product from an oil or gas property attributable to any working or non-working interest owner shall be remitted by the operator except as stated in Section 6 (a)(iii).

(iii) All taxes on the gross product attributable to any interest owner electing to take in kind shall be remitted by the interest owner or on behalf of the interest owner in proportion to his ownership interest by the operator. An election for operator reporting and remittance of ad valorem and severance tax shall be allowed if, on or before January 1st of the production year in which operator reporting shall commence, the take in kind interest owner notifies the operator and the Mineral Division in writing of the intent to have the operator report and remit on behalf of the take in kind interest owner. The operator or other entity reporting and remitting the interest owner's gross product (ad valorem) tax must also report and remit severance tax.

(iv) An election made under this section shall remain in effect until terminated by the interest owner or by the Department pursuant to paragraph (v) of this subsection.

(v) An operator may petition the Department to terminate the interest owner election on the basis of either failure to provide the necessary information for reporting taxable volume and value, or failure to remit to the on or before the date the taxes are due, or as extended by written agreement between the parties, the amount of taxes owed by the take in kind interest owner. Notice and opportunity for a hearing shall be provided to the operator and interest owner, with a final decision by the Department within ninety (90) days following receipt of the petition

(b) In order to minimize erroneous reporting, the following exchange of information shall occur:

(i) Exchange of Oil and Natural Gas Data. On or before the second Monday in February, the take in-kind interest owner shall provide the operator an annual summary of monthly volumes taken in kind by property name and by property identification number as assigned by the Mineral Tax Division. The take in-kind interest owner may negotiate an extension of time for cause with the operator not to exceed thirty days.

(ii) The operator shall notify the take in-kind interest owner of any discrepancies in volume, property name or property identification number within thirty days of receipt of the take in-kind interest owner's data.

(iii) Penalty. Failure to comply with the requirements of paragraphs (i) and (ii) above may subject the taxpayer to a penalty of up to $1000 per property. This penalty is authorized by W.S. 39-14-208(d)(ii). A copy of the cover letter listing the properties and property identification numbers for which data is being exchange shall be mailed to the Mineral Tax Division.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 7 Reporting and Payment Requirements

(a) Each operator shall:

(i) For ad valorem (gross products) tax purposes, annually file a sworn statement required pursuant to W.S. 39-14-107(a)(i) for coal, W.S. 39-14-207(a)(i) for oil and gas, W.S. 39-14-307(a)(i) for trona, W.S. 39-14-407(a)(i) for bentonite, W.S. 39-14-507(a)(i) for uranium, W.S. 39-14-607(a)(i) for sand and gravel, W.S. 39-14-707(a)(i) for other valuable deposits with the Department. The Department shall prescribe the form of the statement and may issue written instructions and guidelines to assure uniform compliance with the reporting requirements. The sworn statement shall include:

(A) Information identifying the operator and a description of the mine, or property from which any minerals were removed, extracted, severed or produced. Such description shall include the name of the property, legal description, lease or unit number, if any, and the code number assigned by the Department.

(B) Information concerning the total quantity or volume of the gross production in appropriate units of measurement as defined in Section 4a, paragraphs (d) and (e) for solid minerals and in Section 4b, paragraphs (c) and (d) for oil and gas. Any production which is reported as taken in kind shall be reported on actual production taken, including exempt royalty burdens, as opposed to production entitlement. Production and/or sales volumes and values for all producing wells located on a lease or unit shall be included in the tax return for that property.

(C) Information concerning the sale or use of any mineral or minerals removed, extracted, severed or produced. Such information shall include the quantity or volume and aggregate price of any mineral which is sold, and an estimate of the quantity or volume of any mineral which is stored or used without sale also including the use for the mineral;

(D) Current information regarding the extent and identity of exempt, working and non-working interest owners or division orders if requested. All reporting interests must total one hundred percent (100%);

(E) Information concerning all costs which relate to processing and transportation; and

(F) Copies of coal sales contracts and contract summaries as required by W.S. 39-14-107(a)(i)(A). Contract copies shall be submitted by the taxpayer within 18 months after the date of the agreement provided the contract is publicly available. Contracts are publicly available when available to the public through other government agencies, private consulting or data collection firms or through any other source which allows public access.

(G) Gross products filing dates for oil and natural gas reports;

(I) The statutory due date for annual oil and natural gas reports is February 25th of the year following the production year.

(II) Extensions of time to file these reports, for up to 60 days, may be granted for cause. Extension requests must be in writing and be received by the Mineral Tax Division prior to the statutory due date.

(III) In addition to the gross products reports filed with the Department of Revenue, each taxpayer whose current reported annual volume produced is in excess of 500,000 mcfs of gas or 50,000 barrels of oil per county shall provide an estimate of taxable value to the appropriate county assessor by May 1 of the current reporting year to enable the various tax districts to begin their budget process in a timely and accurate manner. The Department may identify additional taxpayers for reporting under this subsection as requested by a county. This information is to be provided on the form prescribed by the Department. Failure to file this report may subject the taxpayer to a penalty of up to one thousand dollars as provided by W.S. 39-14-208(d)(ii).

(H) W.S. 39-14-202(a)(iii) requires the Department of Revenue to certify the annual oil and natural gas valuation to the counties on June 1, or as soon thereafter as the fair market value is determined. Taxpayers may be granted filing extensions to allow sufficient time for accurate tax return preparation. To accommodate the extended reporting deadlines, annual fair market value determinations and certifications will be deferred until July 1.

(ii) For monthly Ad Valorem payments, the Department shall assess a monthly ad valorem tax.

(A) The monthly Ad Valorem assessment shall be based on the taxpayer's original monthly severance tax reporting and the Mill Levy established by the appropriate county in the immediately preceding year.

(B) The Department shall invoice each producer on or before the tenth day of the month following the original severance tax reporting.

(C) Payments shall be due on the 25th day of the third month following the month of production.

(iii) For severance tax purposes, monthly file with the Department a statement of information containing the quantity and value of the gross production. Production data for all producing wells and those capable of producing located on a lease or unit shall be included in the tax return for that property. Data and computations relating to differences between the gross sales value and taxable value shall be reported, and the total amount due shall be remitted with the tax return. When an interest owner has elected to have the operator report and remit on their behalf, a monthly statement of take in kind volumes and all other information necessary for reporting taxable values shall be supplied by the take in kind interest owner or representative to the operator by the fourth working day of the second month following the month of production. The taxpayer is responsible for computing the taxable value and the tax due in accordance with all applicable statutes and rules.

(iv) File the severance tax report and remit payment on or before the 25th day of the second month following the month of production. The report will be considered timely filed if postmarked on or before the 25th day of the second month following the month of production.

(v) File any request for extension of a monthly filing deadline with the Department in writing not less than five days prior to the statutory due date. Any extension if granted, shall be conditional upon payment of the reasonable estimate of 90% of the tax by the statutory due date, with the remaining tax to be remitted with the extended return.

(b) All financial data required to be reported under this section shall be determined and reported in accordance with generally accepted accounting principles (GAAP) unless otherwise required by these rules.

(c) Any person owning a non-exempt interest who elects to take his production in kind shall file all reports and information required by subsection (a) of this section relating to the sale or use of production taken in kind. The actual quantity taken (not entitlements) shall be reported including the exempt royalty burden for which they are responsible pursuant to the exempt royalty provisions of the joint operating agreement. The take in kind interest owner may provide the operator of the property with the necessary value, volume and other information by the second Monday in February to allow the operator to report on behalf of the take in kind interest owner. This election shall be made by the persons taking in kind, not the operator, consistent with Section 6. In the absence of such agreement, however, an operator is not relieved from filing all reports and information required by subsection (a) of this section including the identity and extent of interest owners electing to take production in kind and the actual quantity or volume of production taken in kind (not entitlements) including exempt royalty burdens; provided however, that an operator is not required to report information relating to sale or disposition of production taken in kind if the interest owner has not made the election described in Section 6.

(d) When a producing lease or portion thereof becomes a part of a unit during the production year, the operator shall report the production from January 1 to the unitization date, and the operator of the unit shall report the production of the unit from the date of unitization through December 31.

(e) If a producing property is sold during the production year, the operator of the property prior to sale shall report mineral production from January 1 up to the date of sale. The operator who assumes the operation after the date of sale shall report production from the date of sale through December 31.

(f) All production tax returns and return information including all statements, reports, summaries, and all other data and documents under audit or provided by the taxpayer in accordance with W.S. 39-14-107(a)(i) for coal, W.S. 39-14-207(a)(i) oil and gas, W.S. 39-14-307(a)(i) for trona, W.S. 39-14-407(a)(i) for bentonite, W.S. 39-14-507(a)(i) for uranium, W.S. 39-14-607(a)(i) for sand and gravel, W.S. 39-14-707(a)(i) for other valuable deposits and related statute sections shall be confidential. Any disclosure of this information to other government agencies shall be in accordance with W.S. 39-14-102(g) for coal, W.S. 39-14-202(b)(iii) for oil and gas, W.S. 39-14-302(g) for trona, W.S. 39-14-402(f) for bentonite, W.S. 39-14-502(f) for uranium, W.S. 39-14-602(f) for sand and gravel, W.S. 39-14-702(g) for other valuable deposits. Information or data which would otherwise be confidential that must be disclosed through formal discovery in a contested case proceeding will be aggregated or otherwise combined with information from several taxpayers to protect the confidentiality of the information. All parties to a contested case shall agree to protective orders when appropriate. (W.S. 39-14-102(h) for coal, W.S. 39-14 202(b)(iv) for oil and gas, W.S. 39-14-302(h) for trona, W.S. 39-14-402(g) for bentonite, W.S. 39-14-502(g) for uranium, W.S. 39-14-602(g) for sand and gravel, W.S. 39-14-702(g) for other valuable deposits).

(g) The penalties for failure to comply with the take-in-kind reporting and payment requirements are established by W.S. 39-14-108(d) for coal, W.S. 39-14-208(d) for oil and gas, W.S. 39-14-308(d) for trona, W.S. 39-14-408(d) for bentonite, W.S. 39-14-508(d) for uranium, W.S. 39-14-608(d) for sand and gravel, W.S. 39-14-708(d) for other valuable deposits. When the Department does not receive a tax return and alleges the reporting entity has not filed the return, to avoid a late filing penalty, the reporting entity must produce documentation establishing the return was filed.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 8 Determination of the Gross Product

(a) The portion of the gross product of a mineral which relates to an exempt interest, whether taken in-kind or realized by a money royalty, is not subject to an ad valorem or severance tax; provided however, that such portion shall be included when determining the gross product.

(b) The gross product shall be expressed in terms indicating the total quantity of a mineral removed, severed, extracted or produced for the relevant reporting period or periods by appropriate units of measure. The gross product of each mineral shall be separately stated.

(c) Any mineral which is used without sale or consumed shall be considered to be a part of the gross product of a mineral.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 9 Determination of the Value of the Gross Product - In General

(a) The fair market value of the gross product shall be determined at the point at which the mining or production of the mineral is completed. Unless otherwise provided by law, the mining or production of the mineral shall be considered completed at the point of valuation as provided by W.S. 39-14-101(a)(vi) for coal, W.S. 39-14-203(b)(iii) for crude oil or lease condensate, W.S. 39-14-203(b)(vi) for natural gas, W.S. 39-14-301(a)(iv) for trona, W.S. 39-14-401(a)(vi) for bentonite, W.S. 39-14-501(a)(vi) for uranium, W.S. 39-14-601 (a)(vi) for sand and gravel, W.S. 39-14-701 for valuable deposits.

(b) When a solid mineral is sold at the point of valuation pursuant to a bona fide arm's-length sale, the sales price shall be the fair market value.

(c) When a solid mineral, for which there is no specific statutory valuation method, is sold at a point other than the point of valuation, the fair market value shall be determined by the Department in accordance with recognized appraisal techniques.

(d) When a solid mineral other than coal is not sold pursuant to a bona fide arm's-length sale, or is used without sale, the fair market value shall be determined by the Department in accordance with recognized appraisal techniques.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 10 Recognized Appraisal Techniques Applicable to Miscellaneous Minerals

(a) When the Department is required to appraise or determine the fair market value of miscellaneous minerals by application of recognized appraisal techniques, the Department shall use one or more of the following approaches or a combination thereof:

(i) Cost approach. Applied to minerals, the cost approach is a method of estimating the value of a mineral by determining the total of direct and indirect costs attributable to mining or production of a mineral. Other elements of value include but are not limited to royalty, and return on and of investment.

(ii) Comparison approach. Applied to minerals, the comparison approach is a method of determining the fair market value of a mineral by comparison with sales of minerals similar in quality and characteristics. This approach includes consideration of:

(A) Direct arm's-length sales of unprocessed minerals at the mine or oil and gas property; and

(B) Direct sales of processed or transported minerals whether at or away from the mine or oil and gas property.

(b) The Department shall consider whether the sales price includes the value of processing or transportation to market or both added after the mineral has passed beyond the point of valuation.

(i) If the selling price includes such value, the Department shall deduct such value from the selling price to determine the fair market value of the mineral.

(ii) If the value or cost of processing or transportation to market or both is represented by a bona fide arm's-length contract, such value or cost shall be deemed to be the appropriate deduction from the selling price.

(c) Return on investment attributable to mining and processing may be determined by a direct cost ratio proportion of costs, the proportion of investment, or rates of return prevalent in the industry.

(d) The Department shall weigh the relative significance, applicability and appropriateness of the indicators of value derived from the approaches to value or methods outlined above, including comparison of value indicators for similar minerals which best approximates the value of the mineral being appraised or valued.

(e) The fair market value of a mineral shall not include direct and indirect costs attributable to processing or transportation to market.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 11 Taxable Value of Mineral Production

(a) The value of the gross product as determined pursuant to these rules constitutes the taxable value; provided, however, that any portion of the gross product of a mineral attributable to an exempt interest shall not be subject to an ad valorem or severance tax.

(b) After the Department has determined the taxable value of a mineral, it shall immediately notify by mail or by electronic mail the operator or interest owner of the values so determined.

(c) For ad valorem tax purposes, the Department shall annually certify pursuant to W.S. 39-14-102(d) for coal, W.S. 39-14-202(a)(iii) for natural gas, crude oil or lease condensate, W.S. 39-14-302(d) for trona, W.S. 39-14-402(c) for bentonite, W.S. 39-14-502(c) for uranium, W.S. 39-14-602(c) for sand and gravel, W.S. 39-14-702(c) for other valuable deposits the taxable value of mineral production to the county assessor in which the mine or oil and gas property is located.

History

• Effective 2026-08-26

Wyo. Code R. 011.0005.6.08262026 § 12 Audit Rights and Responsibilities

(a) Financial data and other information prescribed by these rules and contained in reporting forms required to be filed with the Department are subject to audit by the Department of Audit and examination by the Department of Revenue. The purpose of such audit is to:

(i) Verify the accuracy of the financial data submitted by the taxpayer or operator as well as to determine whether such financial data is in accordance with generally accepted accounting principles; and

(ii) Verify the accuracy of all other data or information contained in the required reporting forms.

(b) Audits shall be conducted at the discretion of the Department of Audit or upon request by the Department of Revenue.

(c) All pertinent records, including but not limited to accounting, production sales and tax records, shall be maintained by the taxpayer and reporting entity in accordance with the time periods established by W.S. 39-14-108(b)(vii) for coal, W.S. 39-14-208(b)(vii) for natural gas, crude oil or lease condensate, W.S. 39-14-308(b)(vii) for trona, W.S. 39-14-408(b)(vii) for bentonite, W.S. 39-14-508(b)(vii) for uranium, W.S. 39-14 608(b)(vii) for sand and gravel, W.S. 39-14-608(b)(vii) for valuable deposits. These records shall include the work papers reconciling source documents to the tax returns. Records shall be made available to the auditors during regular business hours at the place of business where such records are normally kept unless otherwise arranged by mutual consent.

(i) Mineral purchase contracts, orders or agreements, complete with supporting schedules and documentation, shall be examined by auditors upon request and such records may be photocopied by auditors with the consent of the taxpayer. The written results (audit report) required by W.S. 39-14-108(b)(v)(C) for coal, W.S. 39-14-208(b)(v)(C) for natural gas, crude oil or lease condensate, W.S. 39-14-308(b)(v)(C) for trona, W.S. 39-14-408(b)(v)(C) for bentonite, W.S. 39-14-508(b)(v)(C) for uranium, W.S. 39-14 608(b)(v)(C) for sand and gravel, W.S. 39-14-708(b)(v)(C) for other valuable deposits shall include specific references to supporting documentation necessary to sustain and explain audit findings.

(ii) All records relating to production year 1989 and subsequent production years shall be retained for a minimum of seven (7) years unless otherwise provided by law.

(d) The Department of Revenue shall compute severance tax liability and issue a notice to the taxpayer audited of severance taxes due if a deficiency is determined or amount of refund or credit if overpayment is determined. This notice shall be mailed along with the final audit report, after review by the Department of the final audit findings.

(e) No employee of the state shall receive a bonus, be promoted or in any way rewarded on the basis of the amount of assessments or collections from taxpayers.

(f) The Department shall certify the amended taxable value resulting from a mineral tax audit and final determination to the appropriate county assessors as otherwise provided in these rules.

History

• Effective 2026-08-26

224 Property Tax

Chapter 7 Property Tax Valuation Methodology and Assessment (Department Assessments)

Wyo. Code R. 011.0006.7.03222023 § 1 Authority

These Rules are promulgated under the authority of W.S. 39-11-102(b).

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 2 Purpose of Rules

These rules are intended to describe the valuation methodology to be used to determine the taxable value of Department assessed companies' properties for ad valorem tax purposes. The formulae, methods, systems, standards, and criteria to be used by the Department of Revenue to determine fair market value are set forth herein.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 3 Duties of the Department of Revenue

(a) The Property Tax Division is hereby delegated the authority to appraise and value all property specified in W.S. 39-13-102(m)(ii-x) (Department assessed company or Department assessed companies).

(b) All real and personal property existing on January 1 of each year is subject to assessment, except as otherwise specifically exempt by Wyoming Statutes.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 4 Definitions

For the purpose of ad valorem taxation under these rules, the definitions set forth in Title 39, as amended, are incorporated herein by reference. In addition, the following definitions shall apply:

(a) "Best Information Appraisal" means the calculation of taxable value based upon the most recently filed annual report adjusted by other best information available, including:

(i) The producer price index, if applicable;

(ii) Recognized financial measures of economic conditions; and

(iii) Comparison to the most comparable Department assessed companies.

(b) "Department" means the Department of Revenue, the Property Tax Division, and/or its authorized agent.

(c) "Depreciation" means a loss of utility and hence value from any cause. Depreciation may take the form of physical depreciation, functional obsolescence, or external obsolescence.

(i) "Physical Depreciation" means the physical deterioration as evidenced by wear and tear, decay or depletion of the property.

(ii) "Functional Obsolescence" means the impairment of functional capacity or efficiency, which reflects a loss in value brought about by such factors as defects, deficiencies, or super adequacies, which affect the property item itself or its relation with other items comprising a larger property.

(iii) "External Obsolescence" means impairment of desirability or useful life arising from factors external to the property, such as economic forces or environmental changes which affect supply-demand relationships in the market. Methods to measure economic obsolescence include:

(A) Capitalization of the income or rent loss attributable to the negative influence;

(B) Comparison of sales of similar properties which are subject to the negative influence with others which are not.

(C) Identification of factors specifically analogous to the property, i.e. investments, capacities, and/or industry relationships.

(e) "Discount rate" means a firm's opportunity cost or weighted average cost of available capital. A discount rate is used to discount future cash flows back to their present value. A discount rate becomes a capitalization rate with the addition of a capital recapture rate.

(f) "Appreciation" means an increase in value due to an increase in cost to reproduce, value over the cost, or value at some specified earlier point in time, brought about by greater demand, improved economic conditions, increasing price levels, reversal of depreciating environmental trends, or other factors as defined in the market.

(g) "Fair market value" is defined as the amount in cash, or terms reasonably equivalent to cash, that a well informed buyer is justified in paying for a property and a well informed seller is justified in accepting, assuming that neither of the parties thereto are acting under undue compulsion and assuming further that the property has been offered in the market place for a reasonable time.

(h) "Non-operating Property" means all Department assessed companies' property, owned or leased, not used in operations.

(i) "Operating Property" means all property which is owned, leased, or otherwise used exclusively in Department assessed companies' operations.

(j) "Department Appraiser" means Department personnel with specific job responsibilities for appraisal of Department assessed companies'.

(k) "Unitary valuation" is the process of determining the value of a company as a whole without reference to individual parts. The unitary approach is used in the valuation of properties which derive their value from interdependent assets working together. The market value is not a summation of fractional appraisals, but the value of a company as an operating unit.

(l) "Telecommunications companies" means as defined by W.S. 39-13-101 (a)(vi).

(m) "Telecommunications service" means as defined by W.S. 39-13-101 (a)(vii).

(n) "Airline companies" means as defined by W.S. 39-13-102 (m)(x).

(o) "Electric utility" means any entity that generates, transmits, or distributes electricity and recovers the cost of its generation, transmission or distribution assets and operations, either directly or indirectly, through cost-based rates set by a separate regulatory authority (e.g., State Public Service Commission), or is owned by a governmental unit or the consumers that the entity serves. Examples of these entities include: investor-owned entities, public power districts, public utility districts, municipalities, rural electric cooperatives, and state and federal agencies. Electric utilities may have Federal Energy Regulatory Commission approval for interconnection agreements and wholesale trade tariffs covering either cost-of-service and/or market-based rates under the authority of the Federal Power Act.

(p) "Independent power producer" means a corporation, person, agency, authority, or other legal entity or instrumentality that owns or operates facilities for generation or transmission of electricity for use primarily by the public, and that is not an electric utility.

(q) "Railroad company" means a company whose primary business is providing ground transportation that runs on rails, or whose primary business is as a carrier of persons or property upon cars, other than streetcars, operated upon stationary rails.

(r) "Pipeline company" means a pipeline and related facilities, including storage facilities, constructed for the purpose of transporting, usually for a fee or tariff, bulk energy products from where they are produced or generated to distribution lines that carry the energy products to consumers.

(s) "Energy Products" means, collectively, natural gas, crude oil, refined petroleum

products, other hydrocarbon products, natural gas liquids and products produced

from the fractionation of natural gas liquids.

(t) "Cable company" means a company that provides video delivery service to subscribers via a coaxial cable or fiber optics.

(u) "Satellite company" means a company that delivers television programming to viewers by relaying it from a communications satellite orbiting the Earth directly to the viewer's location.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 5 Annual Reporting Requirements

(a) Each Department assessed company shall submit an annual report to the Department on or before the mandatory dates specified by statute.

(b) Any request for extension of the filing deadline shall be submitted in writing prior to the statutory due date. Extensions shall not be granted for greater than fifteen (15) calendar days.

(c) All requested information and required supplemental documents shall be included with the report filing. Failure to file a report form or an incomplete report shall require the Department to appraise the company by a best information appraisal as defined by this chapter and subject those companies to the penalties specified in W.S. 39-13-108.

(d) Leased Property. Each Department assessed company's annual report shall include schedules for reporting non-capitalized leased real property including improvements and equipment used in the company's operations. All non-capitalized leased property used in connection with a company's operating property shall be valued and assessed as if owned.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 6 Appraisal Methods

(a) The appraisal techniques which the Department may use include the approaches described in this section. Each approach used shall be an appropriate method for the type of property being valued; that is, the property shall fit the assumptions inherent in the appraisal method in order to calculate or estimate the fair market value of the property. Each approach used shall also consider the nature of the property or industry, and the regulatory and economic environment within which the property operates.

(b) The Department appraisers shall estimate fair market value utilizing specific appraisal standards which reflect three distinct methods of data analysis: i.e. sales comparison or market; cost; and income capitalization. One or more of these approaches shall be considered in all determinations of value, except when utilizing a "best information appraisal ".

(i) Market Approaches to Value

(A) The Sales Comparison. The comparable sales approach is an appropriate method of valuation where there is an adequate number of reliable arms-length sales and the properties subject to such sales are similar to the property being valued. Comparable sales shall be adjusted to reflect differences in time, location, size, physical attributes, financing terms or other differences which affect value. The use of this approach to value depends upon:

(I) The availability of comparable sales data;

(II) The verification of the sales data;

(III) The degree of comparability or extent of adjustment necessary for time differences; and

(IV) The absence of non-typical conditions affecting the sales price.

(B) The Stock and Debt. The stock and debt approach is a method of estimating the value of property based on the premise that the total assets (property) are equal to the total liabilities plus owner's equity. This approach substitutes for the conventional market data approach by equating market prices at which fractional interests in the property, or similar properties, have recently sold recognizing other existing claims on assets and premiums paid to acquire entire interests. The approach is normally used when there are not sales of whole properties comparable to the subject property.

(ii) Cost Approaches to Value

(A) Replacement Cost. The replacement cost approach is a method of estimating the value of property based upon the cost of construction at current prices of a substitute property which provides utility or usefulness equivalent to the property being appraised, constructed with modern materials and according to current standards, design, and layout. The replacement cost shall consider all forms of depreciation and appreciation. The appraised value of associated land shall be added to the depreciated replacement cost.

(B) Reproduction Cost. The reproduction cost approach is a method of estimating the value of property based upon the cost of construction at current prices of an exact duplicate or replica using the same materials, construction standards, design, layout, and quality of workmanship, embodying all the deficiencies, super adequacies and obsolescence of the subject building. The reproduction cost shall consider all forms of depreciation and appreciation. The appraised value of associated land shall be added to the depreciated reproduction cost.

(C) Historical Cost. The historical cost approach is a method of estimating the value of property based upon the actual or first cost of property at the time it was originally constructed and placed in service. In an assembled property, the historical cost as of any date means, the first cost as defined, plus all subsequent additions and replacements less deduction or removals. The historical cost shall consider all forms of depreciation and appreciation. Items such as construction work in progress, plant held for future use, acquisition adjustments, non-capitalized leased property, materials, supplies and other items shall also be included to the extent they are taxable and not otherwise valued.

(iii) Income Capitalization to Value

(A) The Income or Capitalized Earnings Approach. In the income capitalization approach, an appraiser analyzes a property's capacity to generate future by converting anticipated benefits and capitalizes the income into an indication of present value. The principle of anticipation is fundamental to the approach. Techniques and procedures from this approach are used to analyze comparable sales data and to measure obsolescence or enhancement in the cost approach.

(I) Yield Capitalization is used to convert future benefits, typically a periodic income stream and reversion, into present value by discounting each future benefit at an appropriate yield rate or by applying an overall rate that explicitly reflects the investment's income pattern, change in value and yield rate.

(1.) Net operating income or cash flow is discounted to fair market value using a capitalization rate developed by the methods described in Section 7 of this Chapter.

(2.) For the purposes of this subsection, cash flow is the difference between dollars paid and dollars received. Dollars received include all revenues generated from operating assets. Dollars paid include all current expenses and capital expenditures, or annual allowances therefore, required to develop and maintain the income stream. Cash flow must also take into account all legally enforceable restrictions on the property.

(II) Direct Capitalization is a comparable sales technique that utilizes units of comparison. Each unit is divided by a sales price….There are three levels of comparison: equity, preferred, and long-term interest paid.

(1.) For the equity comparison, the market value is obtained using six (6) units of comparison utilized in development of capitalization ratios: Revenue, Cash Flow, Earnings, Dividends, Capital Spending and Book Value. The price per share is used to develop the average unit ratio comparisons.

(2.) For the preferred comparison, the market value is obtained by dividing the preferred dividends paid by the company by the market preferred yield of that rated stock.

(3.) For the long term debt comparison, the market value is obtained by dividing the company's long term interest expense by the appropriate debt yield for the appropriate debt rating.

(4.) The values achieved through the three comparisons are totaled together to develop an estimate of total value for the company.

(5.) All non-operating and/or other exempt property included in the total value shall be removed to arrive at a fair market value for the subject company using the Direct Capitalization method.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 7 Capitalization Rate Development

(a) The capitalization rate is any rate used to convert an income stream into a present worth of future benefits. The rate reflects the relationship between one year's income or an annual average of several years' income and the corresponding value. The Department shall annually calculate capitalization rates based upon the band of investment method as defined by these rules for all Department assessed industries. The primary components of the rate shall include capital structure (book, market and/or regulatory) as determined for the industry and/or company being appraised (if industry data is not available or applicable) and cost of capital (debt, preferred, and equity) as developed in appropriate money markets.

(i) Band-of-investment shall mean the method based on the concept that the capitalization rate is equal to the weighted average cost of the debt and equity portions of the capital investment. Proper development and application of the band-of-investment requires obtaining and analyzing data by industry type for:

(A) The percent of debt and equity which makes up the capital structure as determined from published financial sources (Mergent Bond Record, regulatory reports or other recognized financial materials available to the Department). The determination shall be done by industry type and subgrouping (if sufficient data is available for review) by corporate bond rating or other means if bond ratings are not available.

(B) Debt rate estimates used in the band-of-investment method shall reflect the average current cost of yield to maturity of outstanding issues of debt financing for the year ending closest to the lien date of appraisal. The rates shall be taken from published financial sources (Mergent Bond Record, Standard and Poor's Record, Public Utility Financing Tracker and/or other recognized financial materials available to the Department). The determination shall be done by industry type and sub-grouping (if sufficient data is available for review) by corporate bond rating or other means if bond ratings are not available.

(C) Preferred rate estimates used in the band-of-investment method shall reflect the average current cost of market yield of outstanding issues of preferred stock financing for the year ending closest to the lien date of appraisal. The rates shall be taken from published financial sources (Mergent Bond Record, Standard and Poor's Record, Public Utility Financing Tracker and/or other recognized financial materials available to the Department). The determination shall be done by industry type and sub-grouping (if sufficient data is available for review) by corporate bond rating or other means if bond ratings are not available.

(D) The current cost of equity shall be based on data from the capital markets of public utility industries. Equity rates shall reflect the representative cost of equity financing for a given industry and sub-grouping (if sufficient data is available for review) by corporate bond rating or other means if bond ratings are not available as of the lien date of appraisal. The current cost of equity will be developed by accepted models in the appraisal and financial communities. These models shall include, but are not limited to, equity risk premium (ERP), capital asset pricing model (CAPM), and the discounted cash flow model (DCF). The sources of required data shall be taken from published financial sources, i.e. (Value Line, Morningstar, Inc. Ibbotson-"Stocks, Bonds, Bills and Inflation", Wall Street Journal, regulatory filings, Federal Reserve Bulletin, Public Utility Financing Tracker and/or other recognized financial materials available to the Department).

(b) The Department shall conduct a public meeting for presentation of the capitalization rates to be used for the current Department assessed companies' property valuations no later than the 15th day of March each year. Notice of the date and time of the meeting shall be provided to all interested parties at least thirty days prior to the meeting. Upon written request submitted at least 5 days prior to the meeting interested parties may, at the meeting, present written or oral comments on the proposed capitalization rates. The Department will make available the final determination of the capitalization rates on the Department's web site. on or before March 31st or as soon thereafter as possible. This final determination of rates shall not affect the rights of a taxpayers to object in accordance with contested case procedures of the Administrative Procedure Act (W.S. 16-3-101 et seq.).

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 8 Intangible Assets

See Chapter 14, Section 11 - Intangible Assets

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 9 Reconciliation

The appraiser shall consider the relative significance, applicability and appropriateness of the indications of value derived from the approaches to value or methods outlined above, and will place the most consideration and reliance on the value indicator which, in his professional judgment, best approximates the value of the subject property. The appraiser shall evaluate all alternative conclusions and correlate the value indicators to arrive at a final estimate of fair market value.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 10 Allocation

This is the process of assigning a portion of the unitary value of a Department Assessed company to Wyoming. The goal of allocation is to reasonably reflect the property value contained in Wyoming. Standard allocation formulas aimed at equitable value allocations between states can be based on a combination of factors, i.e. property (asset costs), use or capacities, and/or revenue. The Department shall develop standard models by industry to meet the criteria as specified above.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 11 Apportionment or Distribution

This is the process of assigning a portion of the Wyoming allocated value to county and tax districts as determined by the Department Rules Chapter 21, "Tax District Mapping". The process is completed in two steps:

(a) Identify all situs property, i.e. property which has a well defined legal location, site specific delineation, and specific investment accounting records; and

(b) Identify all non-situs property or property not defined by legal descriptions, such as property which is continuous in nature (i.e. miles of pipeline, wire miles, cable miles, transmission lines, and others), and specific investment accounting assets segregated by the above items.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 12 Department Assessed Company Inspections

The Department shall physically inspect each Department assessed company (on-site review) as deemed necessary by the appraiser or Administrator.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 13 Appraisal Basis Explanations to Taxpayer

All Department assessed companies will be notified of a preliminary estimate of fair market value of the subject property. The taxpayer shall receive:

(a) A statement indicating those methods set forth in Section 6 of this Chapter which were used in arriving at the value; and, upon request,

(b) The identification and values of all elements and data used in each method, as well as any simplifying assumptions which have been made or deviations from the method as set forth in these Rules. This includes identification of any industry-wide or other data not specific to the company's property and the utilization of such data.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 14 Preliminary Notice-Informal Conference Procedure-Taxpayer

(a) If there is an objection to the preliminary notice of value, the Department assessed company may request an informal conference to provide information as to any errors of fact or law or to explain or expand upon any of the information presented in the company's original filing. If an objection is based on a clerical error, the company shall immediately notify the Department, and a conference is not necessary.

(b) Requests for conferences shall be made in writing to the Appraisal Supervisor, Appraisal Services Group, Property Tax Division, Department of Revenue within ten (10) calendar days of the postmark date of the preliminary notice. Notification of the date and time for such conference may be made by phone or electronic confirmation. Conferences shall be brief and to the point.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 15 Annual Report Audit Rights and Responsibilities

The Department reserves the right to engage the Department of Audit or a third party contractor to conduct ad valorem tax audits on Department assessed companies.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.7.03222023 § 16 Final Fair Market Value Determination

The Department shall annually make a final determination of the fair market value and assessed value and provide the final determination to each Department assessed company as a final notice. Written objections to the values may be filed pursuant to W.S. 39-13-102(n).

History

• Effective 2023-03-22

Chapter 8 Property Valuation Methodology and Assessment (Car Companies)

Wyo. Code R. 011.0006.8.06022014 Property Valuation Methodology and Assessment (Car Companies)

CHAPTER 8

PROPERTY VALUATION METHODOLOGY AND ASSESSMENT (CAR COMPANIES)

Section 1. Authority. These Rules are promulgated under the authority of W.S. 39-11- 102(b).

Section 2. Purpose of Rules. These rules are intended to describe the valuation methodology to be used to determine the taxable value of Car Companies for property tax purposes. The manuals, formulae, methods, systems, computations, standards, and criteria to be used by the Department. to determine fair value are set forth herein.

Section 3. Definitions. For the purpose of ad valorem taxation under these Rules, the definitions set forth in Title 39, as amended, are incorporated herein by reference. In addition, the following definitions shall apply:

(a) "Best Information Appraisal" means the calculation of value based upon:

(i) Total Wyoming mileage, loaded and empty;

(ii) Class of car and;

(iii) Information provided by the railroad companies report; and

(iv) Information provided by the car company.

(b) "Calendar Year" means the year from January 1st through December 31st.

(c) "Car Company" means all owners of railroad rolling stock (owned and leased) operating or present in the State during the preceding calendar year. This does not include those companies reporting as Wyoming railroad companies as defined by W.S. 39-13-102(m)(iv).

(d) "Class of cars" means class f - flat, class g - gondola, class h - hopper, class l - special, class mw - maintenance of way, class n - caboose, class p - passenger, class r - refrigerators, class s - stock, class t - tank, class x - box, as used by the Association of American Railroads, Operations and Maintenance Department, Mechanical Division in the classification of freight equipment cars.

(e) "Department" means the Department of Revenue, Property Tax Division.

(f) "Railway Company" means the railroad companies operating within the State of Wyoming.

(g) "State Appraiser" means those personnel employed by the Department with specific job responsibilities for appraisal of properties specified in W.S. 39-13-102(m)(ii)-(xi).

(h) "Mileage" means both loaded and empty car miles.

(i) "Cars idle" mean cars stored, shopped, bad ordered and cars in queue time mode for loading and unloading.

(j) "Time/speed study" means a detailed narrative and statistically significant sample of a company's Wyoming car movements, including cars idle, within a calendar month.

Section 4. Annual Reporting Requirements.

(a) Each Department assessed car company shall submit an annual report to the Departmenton or before May 1 each year. The requested information shall include: complete ownership delineation; reporting marks; class of cars; the number of units per class of cars; the total Wyoming mileage and system mileage for the preceding calendar year as defined by this chapter; route information and travel times necessary to determine average daily mileage; year(s) built or year(s) of acquisition; historical or original cost and additions and betterment made to cars; amount included in original cost associated with items included in the additions and betterment; daily average number of cars idle; and supplemental documents as the Depatment requires.

(b) Any request for extension of the filing deadline with the department shall be submitted in writing prior to the statutory due date. Extensions shall not be granted for greater than fifteen (15) calendar days.

(c) Failure to file a reporting form, or an incomplete filing by a company shall require the Department to value the company using the Best Information Available requirements of W.S. 39-13- 107(a)(iii), W.S. 39-13-103(b)(xvi)(C), and by the methods set forth in this chapter. The failure to report shall subject the company to the penalty provisions of W.S. 39-13-108(c)(ii)(B).

(d) The Department shall notify each car company by October 15th of each year, the month to be used for the following year's time/speed study. If the company fails to provide the study, the Department shall used the best information available to determine the number of cars. The company shall be required to file the time/speed study every three years or upon Department request.

Section 5. Valuation.

(a) The Department shall annually determine the value of car companies based upon the use of market information available to the Department for each particular class of car using class specific cost, sales and income information submitted by the taxpayer, data from operating railraods within Wyomingand generally recognized value publications in the market and/or other recognizes financial materials available to the Department; and

(b) The number of Wyoming cars multiplied by the fair market value of the car.

(c) The Wyoming fair market value multiplied by the level of assessment shall determine the Wyoming assessed value;

(d) The Wyoming tax due shall be the total Wyoming assessed value multiplied by the statewide average mill levy.

Section 6. Valuation Basis Explanation to Taxpayer.

(a) The Department will compare the car company's mileage reports to the railroad company's mileage information. If there is a discrepancy, the Department will advise the car company of the discrepancy, and the company will have fourteen (14) calendar days to correct the report and/or explain the discrepancy. If the company does not adequately respond within fourteen (14) days, the Department will issue a valuation using the mileage that results in a higher tax amount.

(b) The Department will provide each assessed car company a preliminary notice of taxable value setting forth the methods used to arrive at value.

(i) The company may request an informal conference to object to the preliminary notice of value and to provide information as to any errors of fact or law or present additional information. If the objection is a clerical error, the company shall immediately notify the Department, and a conference may not be necessary.

(ii) The request for conference must be made in writing and filed with the Department within ten (10) calendar days of the postmark of the preliminary notice. The Department will notify the company of the date of the conference by phone or electronic mail.

Section 7. Notification of Billing.

(a) Annually, on or before September 15th or as soon thereafter as possible, the Department shall calculate and mail to each car company a statement of final value and the tax due. The taxes must be paid to the Department on or before December 31 of each year. Delinquent taxes shall bear an interest rate of eleven (11%) per annum.

Section 8. Annual Report Audit Rights and Responsibilities. The Department reserves the right to engage the Department of Audit to conduct property tax audits on Department assessed car companies.

History

• Effective 2014-06-02

Chapter 9 Property Tax Valuation Methodology and Assessment (County Assessments)

Wyo. Code R. 011.0006.9.07252016 Property Tax Valuation Methodology and Assessment (County Assessments)

WYOMING DEPARTMENT OF REVENUE

CHAPTER 9

PROPERTY TAX VALUATION METHODOLOGY AND ASSESSMENT (COUNTY ASSESSMENTS)

Section 1. Authority.

These Rules are promulgated under authority of W.S. 39-11-102(b) and W.S. 39-13- 103(b)(ii).

Section 2. Purpose of Rules.

These rules are intended to describe the methodologies to be used to determine the taxable value of property valued and assessed by County Assessors for property tax purposes. These rules set forth the manuals, formulae, methods, systems, computations, standards, guidelines and criteria to be used by the County Assessors to determine fair market value.

Section 3. Duties of the County Assessors.

(a) The County Assessor in each individual county shall value and assess all property specified in W.S. 39-13-103(b), in accordance with these rules. The Department shall monitor the work in progress in the office of each County Assessor to determine whether the procedures and formulae promulgated by the Department are being observed and applied. With the exception of monitoring activities under section 8 and automatic computerized value calculations which occur when programs and tables are changed pursuant to Department approval and consistent with established time frames, the Property Tax Division shall not set or change values for properties under this section.

(b) The Property Tax Division may, upon a written request from the county assessor, appear and testify in a county board of equalization proceeding regarding department rules, manuals, formulae, methods and systems.

(c) County Assessors shall physically inspect all real properties within their jurisdiction at least once every six years in order to assure the property characteristic data are correct. The Department may, if necessary, require a yearly plan from the assessor to assure compliance. Exempt properties shall be reviewed as deemed necessary by the assessor to assure the basis for the exemption remains valid and applicable.

(i) Alternative to on-site physical inspection of property

(A) Provided that initial physical inspections are completed in a timely manner, the county assessor my employ a set of digital imaging technology tools to supplement field re-inspections with CAMA assisted office review. These imaging tools should include the following:

(I) Orthophoto images (minimum 6" pixel resolution in urban/suburban and 12" resolution in rural areas, updated every 2 years in rapid growth areas, or 6 – 10 years in slow growth areas).

(II) Low level oblique images capable of being used for measurement verification (four cardinal directions, minimum 6" pixel resolution in urban/suburban and 12" pixel resolution in rural area, updated every 2 years in rapid growth areas or 6 – 10 years in slow growth areas).

(B) In addition, appraisers should visit any area where this alternative is employed to observe changes in neighborhood condition, trends, and property characteristics.

(C) Onsite physical review is recommended when significant construction changes are detected, a property is sold or an area is affected by catastrophic damage.

Section 4. Definitions.

(a) The following definitions shall apply:

(i) "Absorption Period": The time period at the time of initial offering of the lots until all lots are sold. More importantly, the absorption period is an estimate of the time frame needed to market the inventory to the eventual end users.

(ii) "Absorption Rate": The rate at which properties for sale or lease have been or are expected to be successfully marketed, sold, or leased in a given area over a duration of time.

(iii) "Appraiser": A certified Wyoming assessing official as designated by Wyoming Department of Revenue, Rules and Regulations, Chapter 13.

(iv) "Appreciation": An increase in value due to an increase in cost to reproduce, value over the cost, or value at some specified earlier point in time, brought about by greater demand, improved economic conditions, increasing price levels, reversal of depreciating environmental trends, or other factors as defined in the market.

(v) "Appraised Value": The estimate of the value of a property before application of any fractional assessment ratio, partial exemption, or other adjustment.

(vi) "Arms-length Transaction": A transaction between unrelated parties who are each acting in his or her own best interests.

(vii) "Capitalization rate": A ratio between anticipated future income, either accounting income or cash flow and present value. Capitalization ratios can be derived from any income level, but once they have been so derived they can only be applied to a comparable income level. Such rates may be developed by generally accepted appraisal methods, to include but not be limited to the following:

(A) By comparing the incomes from recently sold comparable properties with their sales prices, adjusted, if necessary, to cash equivalents (market derived rate). This method of deriving a capitalization rate is preferred when the required sales prices and incomes are available.

(B) By deriving a weighted average for the cost of debt and equity capital, as reflected in appropriate money markets (band-of-investment method), and adding increments, when appropriate, for expenses that are excluded from outgo because they (expenses)are based on the value that is being sought or the income that is being capitalized. The rates for debt and equity capital shall be weighted by the respective proportion of such capital usually employed by typical prospective purchasers and a capital recapture rate added.

(viii) "Coefficient of Dispersion (COD)": The average deviation of a group of numbers from the median expressed as a percentage of the median. In ratio studies, the average percentage deviation from the median ratio.

(ix) "Comparative unit method": 1) A method of appraising land parcels in which an average or typical value is estimated for each stratum of land. 2) A method of estimating replacement cost in which all the direct and indirect costs of a structure (except perhaps architect's fees) are aggregated and specified with reference to a unit of comparison such as square feet of ground area or floor area, or cubic content. Separate factors are commonly specified for different intervals of the unit of comparison and for different story heights, and separate schedules are commonly used for different building types and quality classes.

(x) "Computer Assisted Mass Appraisal (CAMA)": A system of integrated components and software tools necessary to support assessment administration of both real and personal property and the appraisal of a universe of properties through the use of mathematical models that represent the relationship between property values and supply and demand factors.

(xi) "Confidence Interval": The level of confidence that the population measure (such as the median or mean appraisal ratio) falls in the indicated range.

(xii) "Construction Phase": The time period when subdivision site infrastructure is installed on the land. This could include underground utilities, street storm drainage, water retention facilities, open space, common amenities, and other improvements that make the individual subdivision lots ready for construction of homes or units.

(xiii) "Depreciation": A loss of utility and hence value from any cause Depreciation may take the form of physical depreciation, functional obsolescence, or economic obsolescence.

(A) "Physical Depreciation": The physical deterioration as evidenced by wear and tear, decay or depletion of the property.

(B) "Functional Obsolescence": The impairment of functional capacity or efficiency, which reflects a loss in value brought about by such factors as defects, deficiencies, or super adequacies, which affect the property item itself or its relation with other items comprising a larger property.

(C) "Economic Obsolescence (External Obsolescence)": Impairment of desirability or useful life arising from factors external to the property, such as economic forces or environmental changes which affect supply-demand relationships in the market. The methods to measure economic obsolescence may include, but are not limited to:

(I) Capitalization of the income or rent loss attributable to the negative influence;

(II) Comparison of sales of similar properties which are subject to the negative influence with others which are not.

(III) Identification of factors specifically analogous to the property, i.e. Investments, capacities, and/or industry relationships.

(xiv) "Division": Is the Property Tax Division.

(xv) "Economic Life": The period of time over which an asset's operation is economically feasible.

(xvi) "End-user Sale": The sale of real estate to an owner-occupant who intends to occupy and use the land or building facilities for his or her own purposes, as opposed to a speculative investor sale in which real estate is bought as an investment to be held with the hope of selling at a profit to an end user in the future.

(xvii) "IAAO": Refers to The International Association of Assessing Officers.

(xviii) "Infrastructure": Street, water and sewer lines, and other public facilities and services necessary for the functioning of a community.

(xix) "Land Economic Area (LEA)": A geographic area that may encompass a group of neighborhoods, defined on the basis that the lands within its boundaries are more or less equally subject to a set of one or more economic forces that largely determine the value of the lands within this area.

(xx) "Level of Appraisal (LOA)": The common, or overall, ratio of appraised values to market values. Three concepts are usually of interest: the level required by law, the true or actual level, and the computed level based on a ratio study.

(xxi) "Market Adjustment Factors (Neighborhood Adjustment Factor)": Market adjustment factors, reflecting supply and demand preferences, are often required to adjust values obtained from the cost approach to the market. These adjustments should be applied by type of property and area and are based on sales ratio studies or other market analyses. Accurate cost schedules, condition ratings, and depreciation schedules will minimize the need for market adjustment factors..

(xxii) "Mass Appraisal": The process of valuing a universe of properties as of a given date using standard methodology, employing common data, and allowing for statistical testing.

(xxiii) "Mean": A measure of central tendency. The result of adding all the values of a variable and dividing by the number of values.

(xxiv) "Median": A measure of central tendency. The value of the middle item in an uneven number of items arranged or arrayed according to size; the arithmetic average of the two central items in an even number of items similarly arranged.

(xxv) "Mobile Machinery": Heavy equipment, except shop or hand tools or attachments, which is self-propelled, towed or hauled and used primarily in construction and maintenance of roads, bridges, ditches, buildings or land reclamation.

(xxvi) "Model": A representation that explains the relationship between value or estimated sale price and variables representing factors of supply and demand.

(xxvii) "Neighborhood (NBHD)": The environment of a subject property that has a direct and immediate effect on value and/or a geographic area (in which there are typically fewer than several thousand properties) defined for some useful purpose, such as to ensure for later multiple regression that the properties are homogenous and share important locational characteristics.

(xxviii) "Parameter": Numerical descriptive measure of the population, for example, the arithmetic mean or standard deviation. Parameters are generally unknown and estimated from statistics calculated from a sample of the population.

(xxix) "Parcel": A contiguous area of land described in a single legal description or as one of a number of lots on a plat; separately owned, either publicly or privately; and capable of being separately conveyed.

(xxx) "Point of Valuation": The point at which a mineral is brought to the surface of the ground and is taken out of the pit, shaft or portal. For surface mine, this point shall be the area actually producing a mineral product and will be broken down to the nearest legal forty (40) acre subdivision (quarter-quarter). For an in situ mine, the point shall be the legal forty (40) acres subdivision, lot or tract in which the wellhead or mine is located.

(xxxi) "Present Worth": The present value of income that is expected to be received at some future date or dates, as ascertained by the process of discounting both the income and the anticipated expenses incident to its receipt, that is the amount of money that, if presently invested and allowed to accumulate at compound interest would yield net income in the same amounts and at the same intervals as is anticipated of a given property.

(xxxii) "Ratio Study (Sales Ratio Study)": A study of the relationship between appraised or assessed values and market values. Ratio studies evaluate the level and uniformity of the appraisals or assessments. A sales ratio study uses sales prices as proxies for market values, with the appraised/assessed value being the numerator and the sales price being the denominator.

(xxxiii) "Raw Land": Land on which no improvements have been made; land in its natural state before grading, construction, subdivision, or the installation of utilities.

(xxxiv) "Replacement Cost New (RCN)": The cost, including material, labor and overhead that would be incurred in constructing an improvement having the same utility.

(A) "Direct costs" include, but are not limited to, materials, labor, supervision, equipment rentals, installation of components, and utilities.

(B) "Indirect costs": Include, but are not limited to, architecture and engineering, building permits, title and legal expenses, insurance, interest and fees on construction loans, taxes incurred during construction, advertising and sales expenses, and reasonable overhead and profit.

(xxxv) "Replacement Cost New Less Deprecation (RCNLD)": Replacement cost new less physical incurable depreciation and external obsolescence.

(xxxvi) "Reproduction Cost": The cost of constructing a new property, reasonably identical (having the same characteristics) with the given property except for the absence of physical depreciation, using the same materials, construction standards, design, and quality of workmanship, computed on the basis of prevailing prices and on the assumption of normal competency and normal conditions.

(xxxvii) "Statistics": Numerical descriptive data calculated from a sample, for example, the median, mean, or Coefficient of Dispersion. Statistics are used to estimate corresponding measures, and termed parameters for the population.

(xxxviii) "Stratify" (stratification, strata, stratum): To divide, for purposes of analysis, a sample of observations into two or more subsets according to some criterion or set of criteria.

(xxxix) "Time-adjusted sale price": The [rice at which a property sold adjusted for the effects of price changes reflected in the market between the date of sale and the date of analysis.

(xl) "Trade Level": Refers to the production and distribution stages of a product. The appraiser should recognize three distinct basic levels of trade: the manufacturing level, the wholesale level, and the retail level. Incremental costs (such as freight, overhead, handling, installation, and sales taxes paid on installed costs) are added to a product as it advances from one level of trade to the next, thereby increasing its value as a final, in- service product. Thus the value of good will differ, depending on their level of trade. The appraiser should value personal property at its current level of trade, theoretically to a buyer within the same level of trade.

(xli) "Trended original cost method": The procedure for estimating replacement cost of property by trending its original or historical cost with a factor from an appropriate construction cost index. Subsequent additions and replacements less deductions or removals must be considered.

(xlii) "Unit-in-place method": The procedure for estimating cost which combines direct and indirect costs into a single unit-in-place, which, when multiplied by the area of the portion of the building being priced, results in a total cost estimate for that portion.

Section 5. Appraisal Methods.

(a) The appraisal techniques which may be used by the County Assessor include the approaches described in this section. Each approach used shall be an appropriate method for the type of property being valued; that is, the property shall fit the assumptions inherent in the appraisal method in order to calculate or estimate the fair market value of the property. Each approach used shall also consider the nature of the property and the regulatory and economic environment within which the property operates.

(b) General Appraisal Methods and Reconciliation

(i) The Sales Comparison Approach. The comparable sales approach is an appropriate method of valuation when there are an adequate number of reliable arms-length sales and the properties subject to such sales are similar to the property being valued. For land valuation, the sales comparison is the preferred method of valuation. In the absence of adequate vacant land sales, other techniques may be used including allocation, abstraction, anticipated use, and capitalization of ground rents. In the mass appraisal of properties for property tax purposes it is acceptable to value the properties using generally accepted market modeling techniques. Comparable sales shall be adjusted to reflect differences in time, location, size, physical attributes, financing terms or other differences which affect value. The use of this approach to value depends upon:

(A) The availability of comparable sales data;

(B) The verification of the sales data;

(C) The degree of comparability or extent of adjustment necessary for time differences; and

(D) The absence of non-typical conditions affecting the sales price.

(ii) The Cost Approach. The cost approach is a method of estimating value by summing the land value, where applicable, with the depreciated value of improvements. In the CAMA system, RCNLD is calculated using Marshall and Swift cost tables. The cost approach is an accepted approach and could serve as the primary approach when sales data is unavailable or inadequate (such as special purpose properties). Market adjusted RCNLD plus land value is an accepted method of the cost approach. Sale prices shall be adjusted for time. Other factors influencing sale price should be considered. The cost approach relies on the principle of substitution in which an informed buyer will not pay more for a property than its comparable replacement. The approach requires:

(A) Accurate, current land values in the case of real property;

(B) Accurate, pertinent physical data regarding the property to which cost data may be applied;

(C) Current cost data which considers appreciation in the case of real and personal property;

(I) Costs may be estimated on the basis of typical replacement or reproduction costs.

(II) Typical replacement or reproduction costs may be estimated by the quantity survey method, the unit-in-place method, the comparative unit method, or the trended original cost method.

(iii) The Income or Capitalized Earnings Approach. The income or capitalized earnings approach is a method of estimating the value of property by converting anticipated benefits to be derived from the ownership of the property into a value estimate as is reflected or accomplished by yield capitalization methodology. These benefits can be reflected through the net operating income or cash flow of a company. The anticipated future income and/or reversions are discounted to a present worth. Direct capitalization may also be used to convert a single year's income expectancy into an indication of value. This conversion is accomplished by either dividing the income estimate by an appropriate income rate or by multiplying the income estimate by an appropriate income factor in accordance with generally accepted appraisal techniques. Both direct and yield capitalization methodologies are considered to be the income or capitalized earnings approach as discussed in this subsection

(A) For the purposes of this subsection, cash flow is the difference between dollars paid and dollars received. Dollars received include all revenues generated from operating assets. Dollars paid include all current expenses and capital expenditures, or annual allowances therefore, required to develop and maintain the income stream. Cash flow must also take into account all legally enforceable restrictions on the property.

(B) Net operating income or cash flow is discounted to fair value using a capitalization rate developed by the methods described in Section 4(a)(vii).

(iv) Reconciliation. The appraiser shall weigh the relative significance, applicability and appropriateness of the indication of value derived from the approaches to value or methods outlined above, and will place the most weight and reliance on the value indicator which, in his professional judgment, best approximates the value of the subject property. The appraiser shall evaluate all alternative conclusions and reconcile the value indicators to arrive at a final estimate of value. For market value, the final estimate is that value which most nearly represents what the typical, informed, rational purchaser would pay for the subject property and a rational seller would accept if it were available for sale on the open market as of the date of the appraisal, given all the data utilized by the appraiser in their analysis.

(c) Appraisal Methods for Special Purpose Property

(i) Personal Property

(A) The cost, sales comparison, and income approaches should be considered as long as the market within the trade level is in equilibrium.

(B) The valuation methodology selected shall reflect the trade level at which personal property is found, and consider factors influencing the value in use including utility, usefulness to the owner or the actual income produced.

(C) References: Property appraisers may use any credible source to establish costs or sales or personal property, including, but not limited to "blue book" on boats, airplanes, farm and construction equipment, Marshall and Swift Valuation Service and information developed by the Division.

(I) The Division shall annually conduct a study of information on personal property, using such source material as may be available, including but not limited to trade journals and publication, auction information, sales from dealers and manufacturers, industry associations, as well as comment from interested parties.

(II) The Division shall interpret the data collected in the study and make recommendation. The completed work product shall be published annually on the Department of Revenue website and be entitled the Wyoming Personal Property Valuation Manual.

(III) The Wyoming Personal Property Valuation Manual shall also include updated cost trend factor tables, economic life tables, and depreciation tables. Said tables shall also be incorporated into the CAMA system.

(D) Depreciation in the valuation of Personal Property

(I) Depreciation shall be applied beginning at the first assessment date after the property is acquired.

(II) Depreciation shall continue to be applied until the residual value is reached. The residual value shall be considered to be no less than twenty percent (20%) for all personal property, unless the property tax appraiser has collected sufficient market information to indicate a different residual value.

(III) The Division shall provide tables of depreciation factors for use by property tax appraisers. Other rates of depreciation may be developed by the appraiser.

(E) Apportionment of Valuation of Machinery and Equipment Among Counties

(I) Machinery and equipment located in two (2) or more counties during the year, except mobile machinery otherwise required to be registered under W.S. 31-18- 203, shall be reported to the assessor of the home county. When the valuation of machinery or equipment is subject to apportionment between or among two or more counties, the owner or operator may select either the time method or monetary method of reporting the subject equipment. Once the method is selected, it must be used for all the machinery and equipment listed. If there is no monetary value of work performed, the time method must be used.

(1.)  Time method of reporting and valuation allocation.

a.  The report shall include a listing of machinery and equipment as requested by the assessor for the home county, as well as the amount of time to the nearest whole week each piece of machinery or equipment was used or located in each county during the immediately preceding calendar year.

b.  The valuation shall be allocated as follows: the home county shall be entitled to assess one-twelfth (1/12) of the assessed valuation of the machinery by applying to the remainder a ratio of the total number of weeks in a county to the total number of weeks in the year or 52. If the machinery and equipment was located in the home county for any part of the year, the home county is entitled to its proportional share in addition to the base share of one-twelfth (1/12).

(2.)  The monetary method of reporting and valuation allocation.

a.  The report shall include a listing of machinery and equipment as requested by the assessor of the home county as well as the monetary value of the work done by the owner or operator in each county.

b.  The valuation shall be allocated as follows: the home county shall be entitle to assess one-twelfth (1/12) of the assessed valuation of the machinery and equipment as the base share. The remainder of the total assessed valuation shall be allocated by applying to the remainder a ratio of the monetary value of the contract performed in each county to the total monetary value of the contracts performed in the state. If the machinery and equipment was located in the home county for any part of the year, the home county is entitled to its proportionate share in addition to the base share of one-twelfth (1/12).

(II) The assessor of the home county shall be responsible for allocating portions of assessed value to the counties according to this subparagraph.

(III) The time and monetary methods of reporting also apply to machinery and equipment brought into the state after the January 1st assessment date. The time method ratio, if used, shall be modified to reflect the number of weeks remaining in the year after the machinery and equipment is brought into the state.

(IV) Mobile machinery as defined by W.S.31-18-103(a)(i) may be reported to the assessor and place on the assessment roll. Property taxes and the administrative fee noted in W.S. 31-18-203(c) would then apply.

(V) Home County means the county in which an owner or operator of equipment and machinery has a principal place of business, and to which reports listing equipment used in two or more counties are made. If the owner's principal place of business is located out of Wyoming or if there is no principal place of business, the home county would be the Wyoming County where the machinery or equipment is first located in the taxable year.

(ii) Present Worth Appraisal of Vacant Land within a Platted Subdivision

(A) Vacant land within a platted subdivision may be considered for present worth valuation; not all vacant land within a platted subdivision will qualify. All of the following qualifications must be examined prior to utilizing present worth methodology:

(I) Land Qualifications

(1.)  The property must be located within a platted subdivision.

Land divided through records of survey and other forms of dividing land does not qualify as a platted subdivision.

(2.)  The property must be vacant. Any form of construction taking place on the individual lot will disqualify the parcel from present worth consideration. This includes, but is not limited to excavation for improvement. Smaller, non-permanent structures such as, tool sheds, moveable trailer, etc. shall not disqualify the property from present worth consideration.

(3.)  The subdivision construction phase must be completed and the lot must be ready to build upon. All intended infrastructure must be in place.

(4.)  The intended property use may be residential, commercial or industrial. Property must be actively marketed for sale (taxpayer must be able to present evidence that the property is publicly available for purchase as anticipated in the definition of fair market value).

(5.)  The property must be marketed as fee simple property. Property intended to be leased or being leased should not be considered for present worth valuation.

(6.)  The value of any given lot appraised using present worth shall not be less than the value of raw land. Raw land is the lowest value; and in those cases where a long absorption period or high rate allow the indicated present worth value to drop below raw land, present worth shall not apply.

(7.)  Subdivision infrastructures will vary within each development and where it is located. The appraiser needs to understand what is to be provided based on the location of the property and that infrastructure provided to similarly situated property. If the lots within a subdivision lack something that has been provided to other lots within the subdivision, then those lots are not ready for construction and should not be appraised using present worth.

(8.)  Present worth may be applied regardless of the size of the subdivision.

(9.)  Lots that have complete infrastructure but cannot be built upon for other reasons (steep grade, trees, etc) should not be appraised using present worth.

(10.)  Agricultural land as defined in W.S. 39-13-101(a)(iii) shall not be appraised using present worth.

(11.)  Lots gifted to friends or family shall not be appraised using present worth. In addition, those lots may not be considered in formula for calculating an absorption period.

(II) Applicant Qualification

(1.)  Applicant must be the owner of the vacant lots and be actively marketing the property. Those lots that are gifted to friends and family members, or those to be used for his/her own personal use will not qualify as that individual is considered an end user.

(2.)  The property owner must annually request present worth valuation no later than March 1 of the assessment year. Said request must be in writing. The format of the application shall be determined by the division and shall be available in each county assessor office.

(3.)  Builders or investors who purchase groups of lots within a subdivision may apply. Builders and investors owning lots with the intent to resell may apply.

(4.)  The applicant cannot be the end user of the property. By purchasing a lot to build a structure, regardless of the amount of time required to construct, the owner has become and end user of the property.

(5.)  The applicant must be relying on the sale of lots for profit or reimbursement of funds invested.

(III) Absorption Period or Rate

(1.)  The absorption period must be greater than one year to qualify for present worth valuation. An absorption period of less than one indicates that all remaining lots will be sold within a one year period. When the absorption period becomes less than one year the present worth appraisal method is not appropriate.

(2.)  Often times within a subdivision a developer will sell several lots prior to completing the infrastructure. These presales should be counted as sales of the first month of the absorption period.

(3.)  To correctly apply present worth values an absorption period must be obtained which, specifically defines the time period as starting at the initial offering of the lots and ending when all lots are sold. More importantly, it is an estimate of the time frame needed to market the inventory to the eventual end users. The appraiser may consider granting a separate absorption period for each owner of land within a development. Much like developers, builders and investors will face the task of selling an inventory of lots over time and at least in part recouping their initial investment and making a profit through the sale of those lots.

(4.)  The lots being appraised using present worth must be of the same use. If multiple uses exist within a subdivision, the lots should be separated for analysis as those different used will account for different absorption periods.

(IV) Discount Rate

(1.)  The Division will annually provide a discount rate that shall be incorporated in the CAMA system. The division may develop the rate or acquire the rate through a nationally recognized rate service or appraisal company. The division will provide the rate to be used by counties no later than January 31st.

(iii) Land and Personal Property Subject to Gross Production Tax

(A) All land and real property that are taxed based upon the gross product of a producing well, mine or mining claim shall be listed on the tax rolls by the County Assessor. All tangible personal property used underground in mining or used with the well in oil or gas exploration or production as further described below, that is taxed based upon the gross product of the producing well, mine or mining claim shall not be separately assessed. In accordance with the Wyoming Constitution and Statutes, the gross products tax shall be in lieu of property taxation of those lands and equipment, and shall be levied on all mineral interest owners in a proportion to their ownership shares unless exempted by law.

(B) In order for land to be subject to gross production tax in lieu of property tax, the land in question must be actively producing a mineral on which production tax is paid. Lands with plugged, injection or abandoned wells; or abandoned mines shall be listed for assessment by the County Assessor.

(I) The amount of land allocated to such treatment shall be:

(1.)  Up to forty (40) acres of the parcel for each point of valuation where a producing well or mine is located.

(2.)  Where multiple producing wells, API numbers, etc., are located in the same legal forty acre (quarter-quarter) within a parcel, a maximum of forty(40) acres is eligible.

(3.)  The number of surface acres occupied by the producing well or mine has no bearing on the number of acres removed from assessment by the county assessor.

(C) Personal Property Subject to Gross Production Tax

(I) In determining whether equipment satisfied the requirements for W.W. 39-11-102(c)(viii), the taxpayer may submit, and the assessor may consider, information indicating that the equipment is specifically adapted for use underground or it is not put to any use other than the production of minerals in the underground operation. Personal property used to transport product after the point of valuation and all other surface equipment is subject to separate assessment by the county assessor.

(iv) Low Income Housing Tax Credit (LIHTC) Appraisal

(A) The appraisal methods identified in Section 5(b) should be considered.

(B) Tax credits received for a LIHTC project shall be included as annual income in the capitalization process at a rate equal to the total amount of the tax credits received divided by the number of years that the project is required to maintain rent restrictions.

(C) Tax credit fees shall be allowed in the total annual expenses.

(D) The Division will annually provide a discount rate that shall be used in the capitalization process. The division may develop the rate or acquire the rate through a nationally recognized rate service or appraisal company.

(d) Classification and Taxable Value of Industrial Property

(i) For purposes of this subsection, Industrial Property means those properties meeting the statutory definitions set forth in W.W. 39-11-101(a)(xiv) whose taxable value is stated in W.S. 39-11-101(a)(xvii)(B).

(ii) For purposes of this subsection, NAICS means the "North American Industry Classification System" published by the Executive Office of the President, Office of Management and Budget. The NAICS edition 2012 is incorporated by reference into these rules and does not include any later amendments or editions. The Department has determined that incorporation of the full text in the NAICS would be cumbersome or inefficient given the length or nature of the code. A copy of the NAICS is maintained at the Department's office at 122 West 25th Street, Cheyenne, WY 82002 and is available for public inspection and copying at cost at the same location. The NAICS may also be found at http://www.census.gov/eos/www/naics/.

(iii) Pursuant to W.S. 39-11-101(a)(xiv)(A) and (C), properties classified under the following NAICS codes shall be assessed as industrial property:

(A) Establishments whose primary activity is food manufacturing as identified in NAICS Industry Groups 3111-3119, excluding commercial bakeries which are located with retail premises and sell primarily at retail from the premises (e.g., a bakery located within a supermarket);

(B) Establishments whose primary activity is beverage manufacturing as identified in NAICS Industry Groups 312

(C) Establishments whose primary activity is tobacco manufacturing as identified by NAICS Industry Groups 3122;

(D) Establishments whose primary activity is the manufacture of textile mill products as identified in NAICS Industry Groups 3131- 3149;

(E) Establishments whose primary activity is apparel manufacturing and the manufacture of other finished products made from fabrics and similar materials as identified in NAICS Industry Groups 3151-3159;

(F) Establishments whose primary activity is leather and allied product manufacturing as identified in NAICS Industry Groups 3161-3169;

(G) Establishments whose primary activity is wood product manufacturing as identified in NAICS Industry Groups 3211-3219;

(H) Establishments whose primary activity is paper and allied product manufacturing as identified in NAICS Industry Groups 3221-3222;

(I) Establishments whose primary activity is printing, and related support activities, including newspapers, books, and periodicals as identified in NAICS Industry Group 3231, providing the establishment operates a printing process;

(J) Establishments whose primary activity is chemical manufacturing as identified in NAICS Industry Groups 3252-3259;

(K) Establishments whose primary activity is plastic and rubber products manufacturing as identified in NAICS Industry Group 3261-3262;

(L) Establishments whose primary activity is the non-metallic mineral product manufacturing as identified in NAICS Industry Groups 3271-3279;

(M) Establishments whose primary activity is primary metal manufacturing as identified in NAICS Industry Groups 3311-3315;

(N) Establishments whose primary activity is fabricated metal product manufacturing as identified in NAICS Industry Groups 3321-3329;

(O) Establishments whose primary activity is machinery manufacturing as identified in NAICS Industry Groups 3331-3339;

(P) Establishments whose primary activity is computer and electronic product manufacturing as identified in NAICS Industry Groups 3341-3346;

(Q) Establishments whose primary activity is electrical equipment, appliance and component manufacturing as identified in NAICS Industry Groups 3351- 3359;

(R) Establishments whose primary activity is the transportation equipment manufacturing as identified in NAICS Industry Groups 3361-3369;

(S) Establishments whose primary activity is furniture and related product manufacturing as identified in NAICS Industry Groups 3371-3379;

(T) Establishments whose primary activity is medical equipment and supplies manufacturing as identified in NAICS Industry Group 3391;

(U) Establishments whose primary activity is the manufacture of jewelry, silverware, and plated ware, musical instruments; dolls, toys, games, sporting and athletic goods; pens, pencils and artists' materials; buttons, costume novelties, miscellaneous notions; brooms and brushes; caskets; and other miscellaneous manufacturing industries as identified in NAICS Industry Group 3399.

(iv) Pursuant to W.S. 39-11-101(a)(xiv)(B), properties classified under the following NAICS codes shall be assessed as industrial property:

(A) Establishments whose primary activity is oil and gas extraction as identified in NAICS Industry Group 2111;

(B) Establishments whose primary activity is coal mining as identified in

NAICS Industry Group 2121;

(C) Establishments whose primary activity is metal ore mining as identified in NAICS Industry Group 2122;

(D) Establishments whose primary activity is non-metal mining and quarrying as identified in NAICS Industry Group 2123;

(E) Establishments whose primary activity is petroleum and coal product manufacturing as identified in NAICS Industry Group 3241;

(F) Establishments whose primary activity is basic chemical manufacturing as identified in NAICS Industry Group 3251;

(G) Establishments whose primary activity is pipeline transportation as identified in NAICS Industry Groups 4861-4869;

(H) Pipelines which transport minerals are considered in support of or auxiliary to the industrial property.

(v) Auxiliary real and personal property, and leased real and personal property, if the predominant use of such property is in support of, or auxiliary to, property used or held for use for industrial purposes, shall be so classified.

(vi) Undeveloped and vacant property shall be classified as industrial or commercial consistent with the concept of highest and best use.

(vii) Office buildings in which the majority of use is in conjunction with or supports industrial purposes, shall be classified as industrial property. To determine majority of use, the County Assessor will, in his or her discretion, refer to, but not be limited to, such factors as square footage, occupancy or rental charges.

(viii) Notwithstanding the strict classification of property as industrial using the NAICS manual, the County Assessor may consider property as commercial if such property includes only minimal application of skill, capital, machinery or labor in transforming materials into other suitable forms, qualities or properties.

Section 6: Statistical Analysis and Standards

(a) These standards apply to residential valuations performed by the Assessor with department approved software, and are directed primarily at the reliability of sales ratio study calculations performed by the Assessor for each LEA, Neighborhood or other stratum in the county. IAAO standards apply except where there is a conflict with these rules, in which case these rules shall prevail.

(i) Sales Sample Sizes for Ratio Studies. A ratio study is valid to the extent that the sample of sold properties is sufficiently representative of the population being appraised. The minimum sample size shall be 5 for any LEA, Neighborhood or other stratum. If five sales are unavailable the following methods should be used to increase sample size. If methods (A.), (B) and

(C.) do not result in compliance with the statistical standards herein then method (D.) may be considered.

(A) Restratification. If levels of appraisal are similar or properties are homogenous, broader strata containing larger samples can be created by combining existing strata or by stratifying on a different basis.

(B) Extending the period from which sales are drawn. This is often the most practical and effective approach. Sales from prior years can be used; however, adjusting the sale price for time may be necessary and significant property characteristics must not change.

(C) Enlarging the sample by validating previously rejected sales. Sales previously excluded from the analysis, because it was not administratively expedient to confirm them or to make adjustments, can be reevaluated.

(D) Imputing appraisal performance. Ratio study statistics for strata with no or few sales can sometimes be imputed from the results obtained for other strata. These strata should be as similar as possible. Procedures and techniques used to appraise properties in the strata also should be similar.

(ii) Appraisal Uniformity. If a subset of individual sales ratios within a sample is exceptionally higher or lower than the norm in the sample, the assessor should first look for common property characteristics among them and determine if they constitute justification for the creation of a new neighborhood. In the event no such common characteristics exist, the assessor may filter outliers in accordance with Appendix B of the IAAO Standard on Ratio Studies (2013). The COD for any LEA, Neighborhood or other stratum of residential and commercial, improved and vacant, shall conform with Section 9. 2 of the IAAO Standard on Ratio Studies (2013).

(iii) Level of Appraisal. The level of appraisal for any LEA, Neighborhood or other stratum of residential improved or vacant property, shall lie between 0.90 and 1.10. To protect against the likelihood of over assessment of properties the recommended Level of Assessment for residential improved properties is less than 1.00.

(iv) Calculating Market Adjustments. The Level of Assessment for any Neighborhood shall annually be calculated by varying the Market Adjustment Factor until the final desired Level of Assessment is achieved, using software approved by the Department. One final Market Adjustment Factor per property type shall be applied to the CAMA-generated RCNLD for each sold or unsold property in the Neighborhood unless justified and documented by the Assessor. If analysis indicates no adjustment to RCNLD is necessary to meet the level of appraisal requirements, making no adjustment is appropriate. However making no adjustment to RCNLD based solely on a lack of sales is not appropriate.

(v) Confidence Interval of Mean or Median Sales Ratio. For residential properties a 95% confidence interval will be computed around the level of appraisal for any LEA, Neighborhood or other stratum and must include one or more points in the range of .90 and 1.10.

(vi) Land Appraisal. Within any LEA any data points of Assessed Valuation when plotted against land area prior to applying land attribute adjustments, should fit a regression line which is derived from the sold properties. The equation of the regression lines is used to assess the land value of all sold and unsold properties in the LEA. Each stratum within the LEA should have only one regression line for all its parcels.

(vii) Undefined Statistical Calculations or Adjustments. Calculations or adjustments of a statistical nature, not addressed by these rules or the IAAO Standards, shall not be applied to any properties in a county by the Assessor without a written memorandum of clarification from the Department requested by the Assessor of the Department under WS 39-11-102. The Department's memorandum shall be distributed to all County Assessors.

Section 7. Computer Assisted Mass Appraisal (CAMA). RealWare is the only CAMA system adopted and approved for valuation of taxable property assessed at the County level for property tax purposes. The system shall be used for all real and personal property, except property for which narrative appraisals or other recognized supplemental appraisals are used as a substitute to the CAMA system. For these properties, the assessor shall maintain a name and address file in the CAMA system, along with a legal description and the final value of land and buildings as described in the narrative or supplemental appraisal.

Section 8. Monitoring County Valuation Procedures.

(a) The Department shall annually provide Assessors with information and training regarding compliance with new rules and statutes.

(i) Annually, the Property Tax Division shall monitor each Wyoming County Assessor's Office to discuss and insure utilization of Department approved CAMA systems and compliance with all Department directives and orders with regard to appraisal methods and valuation methodologies. The results shall be compiled by identifying current issues of concern and presented to the Department of Revenue Director no later than January 31st of the following year.

(A) Each county shall receive a copy of the results of their county and be provided the opportunity to respond.

(B) If concerns are not cured within a time specified by the Division, the Department may, in conjunction with the county, develop a work plan to correct the situation.

Section 9. Written Explanation to Taxpayer.

Any taxpayer whose property is appraised under W.S. 39-13-103(b)(v) and 39-13- 107(a)(i) and this Chapter will be notified of the appraised value of the subject property and, upon request, will be provided a statement indicating those methods set forth in section 5 of this chapter that were used in arriving at the appraisal.

Section 10. Responsibilities for Cadastral Mapping.

(a) County Assessors shall have authority to assign identification numbers as well as ownership and LEA/NBHD boundaries for completion of county responsibilities for cadastral mapping. Plotting ownership entails researching title records and delineating the lands owned by each individual on ownership base maps. Ownership base maps may consist of one or more of the following: Mylar overlays, other hard copy maps, or computerized mapping system. Application of parcel identification numbers and maps shall be constructed to meet the general standards of Department of Revenue's Mapping and Agricultural Manual, or other methods/systems approved by the Department.

(b) The Division shall assure that all tax district boundaries in the state of Wyoming are created on a uniform set of tax district maps that can be easily reproduced and distributed. When these tax district maps are complete, each County Assessor shall, with the assistance of the taxing bodies, confirm the tax district boundaries in accordance with W.S. 39-13-102(p).

(c) All parcels plotted on the base ownership maps and assigned a parcel identification number, as described in Subsection (a), shall have a corresponding CAMA account. Each of these newly assigned parcel identification numbers (PINs) shall be entered into the corresponding and proper CAMA account.

(d) Requests for variances from Department of Revenue's Mapping and Agricultural Manual shall be made to the Department in writing. Within sixty (60) days of receipt of the request, the Department shall obtain the recommendation of the Property Tax Division on the variance request and either approve, disapprove or conditionally approve the request. Notice of the decision on the variance shall be provided to all County Assessors.

History

• Effective 2016-07-25

Chapter 10 Designation, Classification and Valuation of Agricultural Lands for Property Taxation

Wyo. Code R. 011.0006.10.08242017 Designation, Classification and Valuation of Agricultural Lands for Property Taxation

CHAPTER 10

Chapter 10

Designation, Classification and Valuation of Agricultural Lands for Property Taxation

Section 1. Authority. These rules are promulgated under authority of Wyoming Statute 39-11-102(b), W.S. 39-13-101, W.S. 39-13-103(b)(x).

Section 2. Purpose. These rules are intended to describe the methods and procedures to be used for designating land as either agricultural or non-agricultural and to describe the methods and procedures for classifying agricultural land as to type, whether irrigated, dry cropland, rangeland, timberland or other; and to describe the valuation methodology to be used to determine the taxable value of agricultural land for property tax purposes. The manuals, formulae, methods, systems, computations, standards, guidelines and criteria to be used by County Assessors and the Department to determine taxable value are set forth herein.

Section 3. Definitions. For the purposes of these rules, the definitions set forth in W.S. Title 39, as amended, are incorporated by reference. In addition, the following definitions shall apply:

(a) "Agricultural" means the primary use of the land is to produce crops, harvest timber or graze livestock for commercial purposes consistent with the land's capability to produce including land used for a farmstead structure that supports the land's capability to produce.

(b) "Platted Subdivision" means for the purpose of Chapter 13 of Title 39, the creation of a lot, parcel, or other unit of land; or division of a lot, parcel, or other unit of land into one or more parts that has received approval from the governing body in whose jurisdiction the property resides at the time of creation and is recorded in the records of the county clerk.

(c) "Non-agricultural lands" shall include lands whose primary purpose consists of uses other than those defined as agricultural in Title 39 and these rules. Appraisal of such lands shall be conducted in accordance with Department of Revenue Chapter 9 rules:

(i) Lands in active transition from agricultural use to residential, commercial or industrial use, which includes creation or division of a tract, parcel or other unit of land for the purpose of sale or development for such use;

(ii) Home site with lands occupied by structures which are built for or used for human habitation or attached to said structures. The home site shall consist of one acre per habitable structure unless verifiable information is provided by the Assessor or land owner to justify the site being listed as more than or less than one acre of land used in direct connection with the home site;

(A) In addition to land occupied by structures, typical amenities to a home site include, but are not limited to, the area for well and septic, landscaped area, driveway, patios, decks, gazebos and other land that is not used to support the agricultural purpose stated in W.S. 39-13-101(a)(viii)(A) through (C).

(iii) Commercial land used for commercial feed lots, dude ranch facilities, and other commercial or income purposes;

(iv) Land where Topsoil is removed or topography is disturbed to the extent that the property cannot be used to raise crops, timber or to graze livestock unless land is used for a farmstead structure as defined by W.S. 39-13-101(a)(x)(A) through (D);

(v) Resort or recreational lands, summer homes or mountain cabins;

(vi) Land zoned for purposes, which exclude agricultural uses;

(vii) Activities on land which occur after the crop is harvested or animal has been raised do not qualify land for agricultural assessment. A storage activity by a non-producer does not qualify property for agricultural assessment. Processing activities, whether or not by a producer, such as pasteurizing and bottling milk, cheese making, honey candy manufacturing or slaughtering, dressing and packing meat do not qualify land for agricultural assessment;

(A) In general, processing begins with those activities typically carried out at the first level of trade beyond production, which activities enhance the value of primary agricultural products. Milling grain, pasteurizing milk, packaging vegetables and milling timber constitute processing. Packaging products for transport to either the wholesale or retail markets does not constitute processing, but packaging them for sale does. The test is whether the packaging used for transport is suitable packaging for retail sale. Storage within the wholesale trade constitutes processing, as would slaughter of livestock. The producer's interim storage or slaughter prior to sale to a wholesaler or other middleman is not processing.

(B) For silage, while the final product is different from the product as initially stored, the process shall still be considered a primary production activity.

(viii) Land grazed by any animal kept as a hobby;

(ix) Land used to harvest firewood, shrubs or seeds that grow wild on the land;

(x) Land used for the activity of hunting or harvesting game animals or birds.

(d) "Primarily" means chiefly or the first importance.

(e) "FSA" is an acronym for the U.S. Department of Agriculture, Farm Service Agency.

(f) "AUM" is an acronym for animal unit month, the amount of forage required to maintain a 1,000 lb cow, with or without a calf, for one month.

(g) "CAB" is an acronym for crop acreage base. CAB is applicable to any crop eligible to be enrolled in a FSA government support program.

(h) "Capitalization rate" is a ratio between anticipated future income, either accounting income or cash flow, and present value. For property tax purposes the Department will use the following:

(i) The capitalization rate used in valuation of the agricultural lands is the 5 year weighted average of the annual Farm Credit Bank's average long term loan portfolio rates (obtained from Farm Credit). The average interest rates for the past 5 years are converted to a weighted average to establish the capitalization rate. This is calculated by multiplying the current year's interest rate by a factor of 5. The previous years' rates are multiplied by factors of 4, 3, 2 and 1 respectively. This total is divided by 15 to achieve the 5 year weighted average. This capitalization rate is used in the income approach for the valuation of all agricultural lands (irrigated crop land, dry crop land, rangeland, timberland or other).

(i) "CRP" is an acronym for Conservation Reserve Program. CRP is a federal program which pays a yearly rental payment in exchange for farmers removing environmentally sensitive land from agricultural production and planting species that will improve environmental quality.

(j) "Dry Crop Land" means any land which is cultivated and harvested by mechanical means, and is used in the production of cereal grains and row crops, alfalfa, legumes or grass hay, including sub-irrigated hay meadows, or Christmas, ornamental and nursery trees without the artificial application of water.

(k) "Irrigated Crop Land" means any land, which has water applied to it by artificial means for the purpose of producing food or fiber, or Christmas, ornamental and nursery trees. The value of irrigation and sprinkler systems, used in applying water to agricultural lands, is included in the productivity formula and should not be valued separately.

(l) "Land Capability Classification System" for taxation purposes, applies to the productivity valuation of cropland. Soils placed in the Land Capability Classification System are governed by a series of limitations. Major limitations include, but are not limited to, length of growing season (frost-free growing period), precipitation, texture, salinity, alkalinity, stoniness, drainage, permeability, and slop of the soil.

(m) "Rangeland" means any land, which is used for livestock production, and cannot or has not been cultivated, by mechanical means. Wasteland and inaccessible land shall also be included in this category. The presence of trees is not considered a detriment to production and the land shall be valued as rangeland under the premise that the presence of trees is a management choice of crop or mix of crops. If the forestland is neither grazed nor produces timber products, it is not qualified as agricultural land.

(n) "Range Site", according to the NRCS, is "an area of rangeland where climate, soil and relief are sufficiently uniform to produce a distinct natural plant community."

(o) "Rangeland Grouping". Roughly 40 different range sites in Wyoming have been consolidated into five rangeland groupings. These rangeland groupings are a mix of range sites that have similar animal unit month (AUM) production. The rangeland groupings are categorized by the Department as R-1, R-2, R-3, R-4 & R-5. The R-1 grouping is the most productive in any LRA and the R-5 grouping is the least productive.

(p) "NRCS" is an acronym for the U.S. Department of Agriculture, Natural Resources Conservation Service.

(q) "Soil" means a natural three-dimensional body at the earth's surface. It is capable of supporting plants and has properties resulting from living matter acting on earthly parent material as conditioned by relief over periods of time. Soil classes, as applied herein, are in accordance with the Department Mapping and Agricultural Manual.

(r) "Sub-irrigated hay meadows" means lands mechanically harvested that receives water from springs or other natural sources.

(s) "Summer fallow" means the tillage of un-cropped land during the summer to control weeds and allow storage of moisture for the growth of a later crop.

(t) "USDA" is an acronym for the U.S. Department of Agriculture.

(u) "Waste land" means land, which has minimum economic value owing to inaccessibility, boggy conditions, sparseness of forage growth, or ditches, roads, and submerged lands, which contribute, to poor grazing conditions for livestock. It is less productive than Rangeland Class R-5.

(v) The "Mapping and Agricultural Manual" produced by the Department is the official standard for mapping and agricultural land productivity specifications and valuations for property tax purposes in accordance with W.S. 39-13-103(b)(x)(B)(IV).

(w) "LRA" is an acronym for Land Resource Area. Land resource areas are groupings of croplands and rangelands with similar productivity levels. Both crop and rangeland have five (5) LRA groupings each. The national weather service and the NRCS have compiled climatic and productivity data. From their original documentation, the Department has grouped the related areas into five (5) LRA's to be used for cropland valuation and five (5) LRA's to be used to be used for rangeland valuation. Crop land LRA's are groupings of land areas that receive similar amounts of precipitation, have a similar length of growing season and share a similar general topography. Rangeland LRA's are groupings of land areas that receive similar amounts of precipitation, share a similar general topography and have similar productivity levels (measured in AUM's per acre). Precipitation amounts are averages from long-term climatic studies and estimate normal conditions.

(x) "Affirming affidavit" means a sworn affidavit affirming that the land meets the requirements of agricultural land definition. The affidavit is found in these Rules.

(y) "Agricultural operation" shall mean a business in the primary pursuit of activities that attempt to produce agricultural products by the application of management, capital and labor consistent with accepted agricultural practices.

(z) "Agricultural products" include the grazing of livestock, growing of crops or forage under cultivated conditions, or the management and harvest of timber products, for commercial purposes.

(aa) "Intervening cause of production failure" means any cause outside of the control of the producer that prevents or significantly impacts the growing of crops, timber products or the grazing of livestock.

(bb) "Bona fide conservation plan" means governmentally approved programs or written recommendations or plans implemented for the conservation of agricultural land or soil. This includes lands enrolled in the CRP. The land must have been classified as agricultural land prior to entering any program. Conservation programs that are designed to conserve and protect wetlands and wildlife habitat are not for the purpose of conserving agricultural land and soil. As such, conservation programs that are designed to conserve and protect wetlands and wildlife habitat do not qualify or disqualify the land from the agricultural classification; all other factors must be considered pursuant to these rules.

(cc) "WRP" is an acronym for Wetlands Reserve Program, a voluntary program providing technical and financial support to landowners to protect, enhance, and restore their wetland property.

(dd) "Income derived from the marketing of agricultural products" means sales of livestock or crops. Income from an agricultural lease by itself will not qualify land as agricultural unless the land is used by the lessee and he can provide proof of annual gross revenues of not less than one thousand dollars ($1,000.00) from the marketing of agricultural products.

Section 4. Agricultural Land Productivity Classifications.

(a) The Department shall determine the standards and productivity sources used in the assessment of agricultural lands. The Mapping and Agricultural Manual is the Department's official source for general mapping and agricultural land valuation standards for all County Assessors.

(i) The taxable value of agricultural land for assessment purposes shall be based on its current use as of the assessment date and the capability of the land to produce agricultural products. The agricultural land productivity shall be based on average yields under normal conditions of lands within the same classification.

(A) The area of land used for a farmstead structure as defined in W.S. 39-13-101(a)(x) shall be valued using the per acre value of the predominant use (Range, Dry Crop or Irrigated) and class of producing land on the parcel/account in which the farmstead structures are located.

(ii) The classification of agricultural land, for assessment purposes, shall be based on the Mapping and Agricultural Manual in which the soil's capability to produce vegetation will be determined for three principal agricultural uses; irrigated crop land, dry crop land, and rangeland.

(iii) The Department shall categorize and generalize soil productivity classifications used in the valuation of agricultural lands. This includes determining a range of production values based on the three principal agricultural uses.

(iv) Approved methods for the determination of agricultural productivity include, but are not limited to, the following resources:

(A) NRCS Published Soil Survey is the preferred method by which to determine productivity for irrigated cropland, dry cropland and rangeland. In counties where published NRCS Soil Survey information is available, soils productivity data derived there in shall be considered the best information available. Soil Survey information shall be prepared and maintained in accordance with the Mapping and Agricultural Manual. When necessary, the NRCS Published Soil Surveys are organized and are prepared by the Department for use by the County Assessor.

(B) In counties where published NRCS Soil Survey information is not available, alternative methods of determining productivity are allowed. Alternative sources for agricultural productivity information include, but are not limited to third party soil surveys based from aerial photography, infrared photography, satellite imagery, and on-going crop yield survey information. The Department may assist the County Assessor in the identification and compilation of non-NRCS Soil Survey information when requested. All non-NRCS Soil Survey agricultural productivity information being developed directly by the County Assessor must be approved by the Department for uniformity prior to its implementation.

(v) The Department is the primary contact with the NRCS for the review and correction of soil productivity related issues. This includes, but is not limited to, the correction of published hardcopy and digital NRCS soils maps.

(vi) The Department shall develop and maintain LRA maps. These maps shall be included within the standards set forth by the Department's Mapping and Agricultural Manual.

(b) The County Assessors shall adhere to the standards and productivity sources as specified in the Department's Mapping and Agricultural Manual.

(i) Each County Assessor shall purchase and maintain all supplies used in the mapping process. These may include, but are not limited to, aerial photography, rectified aerial photography, infrared photography, satellite imagery, topographic maps and all hardware and software used in the mapping process.

(ii) Each County Assessor shall use the best information available in determining soil productivity. In counties where the NRCS Published Soil Survey does not cover the majority of the geographical contents of the jurisdiction, the County Assessor has the discretion to use a single, uniform source for the productivity data. All sources for agricultural productivity, other than the NRCS Published Soil Survey, must be approved for use by the Department prior to implementation.

(iii) Each County Assessor shall develop and maintain current maps, in accordance with the Mapping & Agricultural Manual, that depict all three categories of agricultural land use, which include irrigated crop land, dry crop land and rangeland.

(iv) The County Assessor shall tabulate, in either hard copy or digital form, the productivity level, LRA, parcel ownership and land use for irrigated cropland, dry cropland and rangeland.

(v) The County Assessor shall not modify the published LRA due to the current weather or precipitation conditions.

Section 5. Agricultural Land Valuation.

(a) Valuation amounts for agricultural land for assessment purposes shall be based upon the Agricultural Land Valuation Study, and shall be published annually by January first or as soon thereafter as possible by the Department. The valuation of agricultural land is based upon the land's capability to produce forage or crops. Rangeland is valued based on grazing fees per animal unit month (AUM), dry cropland is valued based on all wheat production, and irrigated cropland is valued based on all hay production.

(b) Department responsibilities include using:

(i) The Productivity Method of Value. Productive capability of agricultural land for valuation purposes may be determined by classification of such land and application of a capitalized earnings approach.

(A) Agricultural income may be projected by developing gross income estimates, when possible, based on published data. Projected net income to be capitalized may be determined by applying typical rental shares to projected gross income.

(B) The commodity prices of the agricultural products in Wyoming are based on data from the Wyoming Agricultural Statistics Service. Annually, the Wyoming Agricultural Statistics Service makes estimates of the marketing year average price received by farmers and ranchers for all hay, all wheat and for grazing on privately owned non-irrigated land. The annual prices obtained from the Wyoming Agricultural Statistics Service are converted to a five year weighted average

(ii) Land Use Valuation Procedure.

(A) Irrigated Crop Land.

(I) The gross income from irrigated cropland is based on the price of all hay reported in dollars per ton by the Wyoming Agricultural Statistics Service. This price information is converted to a 5 year weighted average. The gross income from irrigated cropland is calculated using the 5 year weighted average price of all hay per ton. The net income from irrigated cropland is calculated using the tenant-landlord share (60%-40%) arrangement. The net income is extracted from the landlord share (40% of gross income). Expenses (50% of the landlord share) are then deducted from the landlord share gross income. Expenses are miscellaneous costs that the landlord typically pays. Expenses for irrigated cropland production include water costs and irrigation system maintenance costs. The expenses subtracted from the landlord gross income results in a landlord net income per ton.

(II) An additional deduction is subtracted from the value per ton. This deduction (15% of the value per ton) accounts for a loss in production due to necessary management practices. Irrigated cropland has a loss in production during the seed year or the first year of the hay stand (assuming the stand is replanted every 5 years). The production loss deduction is subtracted from the value per ton to reach a net value per ton. The net income is then capitalized to reach a land value per acre. This is done by multiplying the yield per acre (in tons per acre) by the net value per ton. This figure is then divided by the capitalization rate, resulting in a land value per acre. The values are applied to the proper soil class (see Chapter 5, Mapping and Agricultural Manual) and the proper crop land LRA (see Chapters 5 and 6, Mapping and Agricultural Manual).

(B) Dry Crop Land

(I) The gross income from dry cropland production is based on the price of all wheat reported in dollars per bushel by the Wyoming Agricultural Statistics Service. The price information is converted to a 5 year weighted average. The gross income from dry cropland is calculated using the 5 year weighted average price of all wheat per bushel.

(II) The net income from dry cropland production is calculated using the tenant-landlord share (66.67-33.33) arrangement. The net income is extracted from the landlord share (33.33% of gross income). Expenses (32% of the landlord share) are then deducted from the landlord share gross income. Expenses are miscellaneous costs that the landlord typically pays. Expenses for dry cropland production include herbicides, insecticides and maintenance nitrogen fertilizer. The expenses subtracted from the landlord gross income results in a landlord net income per bushel.

(III) An additional deduction is subtracted from the value per bushel. This deduction (50% of the value per bushel) accounts for a loss in production due to necessary management practices. Dry cropland has a loss in production due to the acreage being in summer fallow (non-production) each year. The production loss deduction is subtracted from the value per bushel to reach a net value per bushel.

(IV) The net income is then capitalized to reach a land value per acre. This is done by multiplying the yield per acre (in bushel per acre) by the net value per bushel. This figure is then divided by the capitalization rate, resulting in a land value per acre. The values are applied to the proper soil class (see Chapter 5, Mapping and Agricultural Manual) and the proper crop land LRA (see Chapters 5 and 6, Mapping and Agricultural Manual).

(C) Rangeland

(I) The gross income from rangeland is based on the price of grazing reported in dollars per AUM by the Wyoming Agricultural Statistics Service. This price information is converted to a 5 year weighted average. The gross income from rangeland is calculated using the 5 year weighted price of grazing per AUM. All of the gross income from grazing is treated as cash rent paid to the owner for grazing. Expenses are then deducted from the gross income. Expenses (10% of owner gross income) for rangeland production are miscellaneous costs that the owner typically pays. Expenses for rangeland production include stock water and fence maintenance costs. The expenses subtracted from the gross income results in a net income per AUM.

(II) The net income is then capitalized to reach a land value per acre. This is done by multiplying the yield per acre (in AUM's per acre) by the net income per AUM. This figure is then divided by the capitalization rate, resulting in a land value per acre. Where the minimum values of rangeland and the maximum values of wasteland are less than $10.00/acre, those values are established at $10.00/acre for assessment purposes. The values are applied to the proper rangeland grouping (see Chapter 5, Mapping and Agricultural Manual) and the proper rangeland LRA (see Chapters 5 and 6, Mapping and Agricultural Manual).

(D) Conservation Reserve Program Lands (CRP). CRP land shall be taxed according to its use and class before it was enrolled in the CRP Program. This was most generally a class of dry cropland; however some irrigated land has also been placed in CRP. If it is suggested that CRP be valued at rangeland value, evidence should be provided that the land has lost its crop acreage base (CAB) and will not be returned to a cropland status in the future or at the end of the 10-year CRP program. Written documentation of the loss of crop acreage base (CAB) could be obtained from the County FSA office.

(c) The County Assessor shall analyze and select the value used, within the range of values for the current year as published in the Department's Agricultural Land Valuation Study for each productivity category and LRA that is present within the county. This analysis may be based on local review of the agricultural land property, specific soil productivity conditions, mapped soil classifications, LRA's, published or independent production yield surveys.

Section 6. Prescribed Sworn Affidavit. The following form is prescribed as the sworn affidavit for use by all County Assessors pursuant to W.S. 39-13-103(b)(x)(A). The sworn affidavit shall be available in the County Assessor's office upon request. Any producer wishing to receive agricultural classification of his/her land shall provide the prescribed sworn affidavit, as well as supporting documentation, to the County Assessor.

PARCEL (STATE) I.D. # __________________ LOCAL I.D. # _________________________

R# ________ DISTRICT ____________ Assessment Year _____________ Int. ____________

AFFIDAVIT FOR AGRICULTURAL LAND CLASSIFICATION

Owner Name(s): Mailing Address:

Legal Description of Property (if lengthy, please attach): Wyoming statute provides that contiguous or noncontiguous parcels of land under one (1) operation owned or leased shall qualify for classification as agricultural land if the land meets each of the following four qualifications (initial all that apply):

1. The land is presently being used and employed for an agricultural purpose. Initial the applicable classification:

Cultivation of the soil for production of crops

Production of timber products or grasses for grazing

Grazing of livestock

2. The land is not part of a platted subdivision. Pursuant to §39-13-103(b)(x)(B)(II) individual subdivision parcels of thirty-five (35) acres or more "which otherwise qualifies as agricultural land" may be considered for agricultural classification.

3. Initial the applicable statement:

The land is not leased land and the owner has derived annual gross revenues of not less than five hundred dollars ($500.00) from the marketing of agricultural products from the subject land.

The land is leased and the lessee has derived annual gross revenues of not less than one thousand dollars ($1,000.00) from the marketing of agricultural products. The applicant must provide name and address of lessee.

Lessee Name: Mailing Address:

4. The land has been used consistent with the land's size, location and capability to produce as an agricultural operation.

If the land has not met the requirements of 3 and 4 above, I state that at least one of the following occurred (initial all that apply). Attach explanation.

The land has experienced an intervening cause of production failure beyond my control.

I have caused a marketing delay for economic advantage.

The land participates in a bona fide conservation program in which case proof by an affidavit showing qualifications in a previous year shall suffice.

A crop has been planted that will not yield an income in the taxable year.

I __________________________________, the owner(s) of the land described above, do solemnly swear (or affirm) that land contained in the legal description noted above has met the requirements of §39-13-103(b)(x)(B) which are outlined in this form.

Signature(s):______________________________________________Date:

Printed Name(s): ______________________________________ Phone __________________________

State of )

) ss Subscribed and sworn before me this _____ day of __, 20 by

County of )

Notary Public ________________________

My Commission Expires: _______________ (Seal)

Pursuant to §39-13-103(b) (x) (C)... "When deemed necessary, the county assessor may further require supporting documentation."

History

• Effective 2017-08-24

Chapter 13 Property Tax Appraiser Education and Certification

Wyo. Code R. 011.0006.13.03222023 § 1 Authority

These rules are promulgated by the Wyoming Department of Revenue under authority of W.S. 18-3-201, W.S. 18-3-204, and W.S. 39-11-102(b).

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.13.03222023 § 2 Purpose

These rules are intended to establish, implement, and maintain a mandatory system of education and training for all individuals employed with the Wyoming Department of Revenue and the County Assessor's Offices, and to establish standards and criteria for certification as a property tax appraiser.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.13.03222023 § 3 Definitions

(a) "Accredited educational course" means any course of instruction sponsored, conducted, or approved by the Department. The term includes pre-approved training in the field, office, online or classroom. Curricula may include any skill or knowledge, technical, legal, and administrative aspects of the appraisal and assessment process, including specific Wyoming applications as approved by the Department.

(b) "Assessor" means the duly elected or appointed County Assessor in each county serving a current term in office.

(c) "Administrator" means the Administrator of the Department of Revenue, Property Tax Division.

(d) "Permanent certification" means designation as a property tax appraiser conferred by the Department upon the recommendation of the Administrator.

(e) "Temporary certification" means designation as a property tax appraiser conferred by the Department upon the recommendation of the Administrator for only the calendar year following the completion of requirements identified in Section 5 (f).

(f) "Wyoming Assessment Practices" refers to courses developed by the Department with Wyoming specific curriculum.

(g) "Property Tax Appraiser" means all employees of the Department or any County Assessor's office, including county assessors who make valuation judgments used as a basis for property taxation.

(h) "Valuation judgments" include the following functions: validating sales; performing appraisals and preparing appraisal reports; inventorying properties in which judgments are made as to quality of construction, condition of improvements, and presence of obsolescence; grading and valuing land; collecting and analyzing income and operating expense information and calculating capitalization rates; conducting assessment ratio studies; testifying in hearings or defending appraisals before appeal boards; and analyzing statistical data used in evaluating the accuracy and uniformity of appraisals. Employees who do not make property valuation judgements are not required to obtain certification of any type.

(i) "Proctor" is a person who supervises a test or exam as required by the organization providing the course.

(j) "IAAO" refers to the International Association of Assessing Officers.

(k) "Continuing Education" refers to accredited educational classes and hours that are approved by the Property Tax Administrator and required for individuals who are permanently certified.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.13.03222023 § 4 Education and Training Programs

(a) The Administrator shall annually develop, in consultation with the President of the Wyoming County Assessors Association or their designee, a list of accredited educational courses indicating those that qualify as core and a tentative schedule for the courses to be offered. The Department shall conduct or sponsor accredited educational courses. These courses shall be selected by the Department and shall be held subject to cancellation due to unforeseen circumstances or inadequate registration.

(b) All instructional hours for any given course, in person or virtual, must be attended for an enrolled student to receive full credit. An employee not testing may be permitted to not participate in any review session or test, but all hours of instruction must be attended.

(c) The Department, with input from the President of the Assessor's Association, shall develop a New Assessor Orientation course containing information for newly elected or appointed Assessors. The material contained within this class is to assist in understanding the duties and functions of their offices as prescribed by law. New Assessor Orientation is mandatory and required for newly elected or appointed Assessors in addition to the requirements set forth under Section 5 Certification. This class will be offered every four years to coincide with the election of new Assessors and at the discretion of the Administrator.

(d) Wyoming Assessment Practices refers to a course developed by the Department and offered at the discretion of the Administrator. The information will be as specific to Wyoming as possible. The curriculum shall include but is not limited to:

(i) Statutes, case law, rules and regulations related to property assessment and

taxation in Wyoming:

(ii) Computer Assisted Mass Appraisal (CAMA):

(iii) Reporting requirements:

(iv) Appraisal

(e) Persons seeking approval of courses not on the accredited educational course list shall submit course information in writing to the Administrator, for determination of approval "prior" to attendance. The request shall include the course name, instructor and credentials, course content or syllabus, number of hours of attendance, date(s) and location. Failure to provide proper documentation in advance shall deny the requestor approval of course work and hours. Cost of these courses shall be the responsibility of the employer. If approved, the Administrator will indicate if the course will be considered a core education course. Programs containing the following subject matter may be considered as accredited programs:

(i) Property Taxation;

(ii) Property Appraisal (Real, Personal, Tangible and Intangible);

(iii) Statistics;

(iv) Appraisal Modeling;

(v) Construction;

(vi) Land use planning, development, zoning and valuation;

(vii) Real Estate Law;

(viii) Computer applications where software is the foundation for an appraisal;

(ix) Mapping;

(x) Geographic Information Systems (GIS);

(xi) Accounting/Auditing;

(xii) Economics

(f) With the approval of the Administrator, Property Tax Appraisers who develop courses, revise courses or provide instruction shall be granted continuing education hours up to two times the credit hours. This shall apply to the first time the course is offered only. Subsequent offerings shall be limited to the approved credit hours unless course material has been substantially revised.

(g) The Department shall budget and be responsible for costs of providing training, such as tuition, books, facility and instructor expenses for individuals employed with the Wyoming Department of Revenue and the County Assessor's office for Department scheduled accredited educational courses. The cost of any courses taken that are not on the Department's scheduled class list will be paid for by the Assessor's office, with the exception of the online USPAP 15 Hour course. All other expenses for attendees shall be the responsibility of each respective attendee. In the case of a failed test/course, the Department will pay for the attendee to retake the exam or retake the whole course one time only. The Department shall schedule re-testing days and provide any required proctors for Department sponsored accredited educational programs. The cost for challenging a course by examination previously not taken shall be the responsibility of the attendee.

(h) Students must submit a certificate of completion to the Department for courses completed that are not sponsored by the Department.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.13.03222023 § 5 Certification

(a) Recommended coursework may be posted on the Property Tax Division website for different career paths within the Assessor's Office and for State of Wyoming employees. The County Assessor shall ensure that no individual within the County Assessor's Office performs the duties or exercises the authority of a property tax appraiser unless certified by the Department. The Administrator shall ensure that no individuals within the Department performs the duties or exercises the authority of a property tax appraiser unless certified.

(i) Valuations provided by third party appraisers must be approved by a Wyoming certified property tax appraiser in the jurisdiction requesting the valuation.

(ii) Valuations of centrally assessed properties by third party appraisers must be approved by a Wyoming certified property tax appraiser within the Department of Revenue.

(b) Certified property tax appraisers shall receive a certificate signed by the Department Director and Division Administrator, indicating the designation and year of certification. Said certificate shall be available for display to the public.

(i) Department certification will only be extended to individuals employed with the Wyoming Department of Revenue and Wyoming County Assessor Offices who have met the certification requirements as outlined in this chapter per W.S.18-3-201(c).

(c) An individual may serve as County Assessor without certification for one elected term, and the remainder of any unexpired term to which appointed per W.S. 18-3-201 (d).

(d) The Department shall refuse to confer a certificate or shall have the right to revoke a certificate to an individual who may otherwise qualify for certification under this Chapter, upon a written finding the individual has not demonstrated to the Department he or she is competent to perform the necessary work or administer the necessary operation of a County Assessor's Office. Such a finding shall be supported by documentation indicating a pattern of violation or disregard of the Uniform Standards of Professional Appraisal Practice (USPAP), the law, or the rules and orders relating to appraisal and assessment of property for tax purposes per W.S. 18-3-201(d).

(e) Permanent Certification Requirements

(i) Individuals may qualify for permanent certification as a Property Tax Appraiser by fulfilling one of the following requirements:

(A) Successful completion of IAAO Fundamentals of Real Property Appraisal, the USPAP National 15-Hour Course and 90 additional hours of core education courses as identified in Section 6 with passing grade.

(B) Earning and maintaining a current status of professional designation from one of the appraisal organizations of the Appraisal Foundation or a General Real Estate Appraisers License issued by the Wyoming Real Estate Appraisers Board;

(C) Earning and maintaining IAAO "Accredited Member Status".

(ii) If a failed examination is challenged and successfully completed, the student shall receive full credit for the course hours. Any re-test failed shall require the student to retake the entire course over to get credit.

(iii) Successfully completed courses cannot be retaken within a four year period for credit, unless the Department has previously acknowledged that the subject matter changes significantly.

(iv) Every person who holds permanent certification shall in a two (2) calendar year period preceding each assessment date complete a minimum of 30 hours of continuing education. Testing is not required. The 7-hour USPAP Update Course is required to be taken once every four (4) years. The 7-hour USPAP Update Course will count toward the 30 hours of accredited education required to maintain certification.

(v) All course work must be completed by December 31 to be granted certification for the following year. Exceptions may be approved by the Administrator due to weather delays or other unforeseen situations.

(vi) Temporarily Certified employees must fulfill the requirements for Permanent Certification by the end of year six. This six year period begins when the individual's job duties include one or more of the valuation judgements described in Section 3(h), commencing January 1 after they have completed the requirements for the initial Temporary Certification.

(vii) Lapse of permanent certification

(A) If period of lapse is less than five (5) years, an individual may regain permanent certification after successful completion, with a passing grade, of 30 hours of core education courses and the 7-Hour USPAP Update Course. This must be completed within two years from the date of the first class taken since the lapse of permanent certification.

(B) If 5 years or greater, an individual may regain permanent certification after successful completion, with a passing grade of 60 hours of core education courses, in addition, to the 7-Hour USPAP Update Course. This must be completed within two years from the date of the first class taken since the lapse of permanent certification.

(f) Temporary Certification Requirements

(i) The Department shall consider the following educational program as qualification for temporary certification:

(A) In year one, complete Fundamentals of Real Property Appraisal and the USPAP National 15-Hour Course to achieve temporary status commencing January 1 of the following year. A passing grade must be earned.

(B) To achieve yearly Temporary Certification status, an individual must take 30 hours of core classes every two years. Temporary Certification can be maintained annually for up to six years. If the 30 hours are to count toward the goal of Permanent Certification, taking and passing the test is required.

(ii) In order to receive approval by the Administrator for accredited hours for which a test is given, a certificate indicating a passing grade must be submitted to the department. If a passing grade is not received, no credit shall be granted, however full credit may subsequently be allowed if an applicant retakes the test within one (1) year of course completion, and receives a passing grade. Any retest failed shall require the student to retake the entire course over. Successfully completed courses cannot be retaken within a four year period for credit, unless the Department has previously acknowledged that the subject matter changes significantly.

(iii) All coursework must be completed by December 31 to be granted certification for the following year. Exceptions may be approved by the Administrator due to weather delays or other unforeseen situations.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.13.03222023 § 6 Accredited Core Education Courses

(a) IAAO Tested Courses and Tested Workshops;

(b) Wyoming Assessment Practices;

(c) Appropriate core education courses may be approved by the Administrator.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.13.03222023 § 7 Reporting

(a) On or before the first Monday in November, the Administrator shall make available, via the Assessor's Portal on the Property Tax Division web site, a county specific listing of the course and program hours taken by county employees during the calendar year to the appropriate County Assessor. The County Assessor shall review and submit information regarding additions, errors, or discrepancies for that calendar year. The Administrator's corrected record of education shall be considered the formal record of education for purposes of property tax appraiser certification.

(b) On or before December 31st of each year, the Administrator shall make available via the Assessor's Portal on the Property Tax Division web site a county specific register of those persons who meet the educational requirements for the following tax year, and are eligible for certification, either temporary or permanent.

(c) On or before February 1st of each year, the Administrator shall provide to the Director of Revenue a final register of those persons eligible for temporary and permanent certification. The Administrator will produce and distribute certification award documents to each qualified person.

(d) The Department will provide a report to the State Board of Equalization listing those individuals achieving certification for the year no later than March 1. In addition, the Department will provide a report to the appropriate Board of County Commissioners listing Assessor/staff achieving certification for the year no later than March 1.

History

• Effective 2023-03-22

Wyo. Code R. 011.0006.13.03222023 § 8 Penalty

(a) Excessive absences of any county assessor from required education programs shall be communicated to the appropriate Board of County Commissioners and to the Governor pursuant to W.S. 18-3-201(b)(iv).

(b) If the Department is made aware of any Assessor allowing individuals to make value judgements in the appraisal process without being certified or to disregard USPAP, the Assessor may be reported to the Board of County Commissioners or the State Board of Equalization.

History

• Effective 2023-03-22

Chapter 14 Property Tax Exemption Standards

Wyo. Code R. 011.0006.14.08262026 § 1 Authority

These rules are promulgated by the Department of Revenue (Department) under the authority of W.S. 39-11-102(b) and W.S. 16-3-103.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 2 Purpose

These rules are intended to supplement W.S. 39-11-105 by implementing standards to provide a reference to accepted definitions, procedures and criteria for the exemption from assessment of taxation of real and personal property.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 3 Considerations

(a) For county assessed property, county assessors are responsible for making the initial determination of exemption and are the custodian of any application requesting exemption.

(i) For publicly owned property the assessor begins with the legal presumption the property is exempt.

(ii) For all other property, both real and personal, the exemption process begins with the legal presumption the property is assessable utilizing the established principle that taxation is the rule, and exemptions are not presumed.

(b) For Department assessed property, the Property Tax Division Administrator is responsible for making the initial determination of exemption and is the custodian of any application requesting exemption.

(i) For all property, both real and personal, the exemption process begins with the legal presumption the property is assessable utilizing the established principle that taxation is the rule, and exemptions are not presumed.

(c) Three considerations are typically involved in determining whether a property should be exempt:

(i) Ownership of the property;

(ii) Use of the property; and

(iii) Type of property.

(d) In accordance with W.S. 39-13-102(q)(i-v) exemption applications and information are confidential. Taxpayer return information shall include, but not be limited to all statements, reports summaries, and all other data and documents under audit or provided by the taxpayer in accordance with law.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 4 Burden of proof

(a) Except for publicly-owned property, the burden is on the owner to prove the property meets exemption requirements. An affidavit or similar form is recommended to establish basic facts on ownership, use and type of property.

(b) For publicly owned property, the burden is on the taxing authority to establish taxability.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 5 Publicly owned property - W.S. 39-11-105(a)(i)-(vi)

(a) Publicly owned property is not, per se, exempt from taxation. The property is exempt only "when used primarily for a governmental purpose."

(b) The phrase "governmental purpose" cannot be precisely defined. The following considerations should be evaluated:

(i) If a service or function is obligatory (one the governmental entity must perform as a legal duty imposed by statute), the function is governmental and the associated property is exempt.

(ii) If a service is rendered gratuitously, supported by taxes, and for the public welfare or enjoyment generally, the property associated with providing such service is exempt.

(iii) Property owned by a governmental entity acting in its proprietary capacity is not exempt, (e.g. where a city enters the field of private competitive business for profit or into activities which may be and frequently are carried on through private enterprises).

(iv) Governmental property subject to the payment of service (user) fees is not exempt unless the specific use is provided by statute (e.g., public sewer and water services).

(A) Municipally-owned electric utility plants are proprietary functions supported by service fees. The function is not specifically recognized a exempt by statute.

(B) Limited property associated with a municipally-owned utility used to light streets, direct traffic and light city offices, is exempt as a service for the public welfare generally. Such property of the municipal plants is exempt.

(v) Vacant land is not recognized as a governmental purpose, except where statutory authority exists requiring the entity to acquire and hold lands for future governmental use.

(c) All real and personal property located within a development area under the direction of a municipality or downtown development authority is subject to ad valorem taxes unless otherwise exempt by specific provision of law. W.S. 15-9-222.

(d) Real or personal property within a project owned and leased by a municipality or county under authorization of the "Industrial Development Projects Act" (W.S. 15-1-701 et seq.) is either taxable or exempt pursuant to specific provisions in W.S. 15-1-708.

(e) Property owned or foreclosed by the State Loan and Investment Board may be exempt. Under W.S. 11-34-126, all real estate and other property owned by the State Loan and Investment Board is exempt. The State Loan and Investment Board is deemed the owner of any property from the date it is bid in at the foreclosure sale. No exemption is allowed however if redemption of the property is made, or the State Loan and Investment Board does not become "owner" before the fourth Monday in June of the current tax year.

(f) Property which, by reason of bond default or conveyance, comes under ownership of the State for purposes of mine reclamation is exempt.

(g) Rights of way or easements reserved to the federal government in patents which are dedicated to a public use, are exempt and not assessable against the owner in fee.

(h) Property of the American Red Cross, as an instrumentality of the federal government, is exempt if used primarily for governmental purposes.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 6 Indian property - W.S. 39-11-105(a)(i) and 39-11-103

Real property owned by the United States in trust for the benefit of an individual Indian is exempt, whether the property is located on or off-reservation.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 7 Church property - W.S. 39-11-105(a)(vii)

(a) The word "exclusively" shall not be construed so narrowly and literally that it defeats the purpose of the exemption. Any use, however, other than one qualifying as religious worship under the statute must be de minimis (truly minor). As an example, the receipt of pay for temporary use of church property, when not needed or desired for religious services, is minor and will not affect the exemption.

(b) The real property exemption for religious worship, church schools and church parsonages, includes land around such institutions reasonably necessary for convenient ingress and egress, light, air, or appropriate ornament. However, lots adjacent to a church building which are not reasonably needed for the convenient enjoyment of the building as a church are not exempt.

(c) Property used for religious worship together with other multiple uses including educational, commercial, social or charitable, is not exempt. (Kings Ranch, #85-4)

(d) A "church school" is one operated under the auspices or control of a local church, religious congregation, or denomination established to promote and promulgate the commonly held religious doctrines of the group, though it may also include basic academic subjects in its curriculum.

(e) The assessor may consider evidence of sales/use tax exemption as a qualified religious organization granted by the State pursuant to W.S. 39-15- 105(a)(iv)(B).

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 8 Fire engines, stations and fire extinguishing equipment - W.S. 39-11- 105(a)(x)

(a) "Fire engines or stations" means dedicated equipment and land and improvements similar to that owned by governmental entities as fire engines or fire stations used exclusively to support firefighting activities. The fundamental basis for the exemption is the benefit conferred upon the public by privately-owned fire engines and fire stations, and the consequent relief, to some extent, of the burden upon the state to use its facilities and equipment to support firefighting activities.

(b) "Equipment used to extinguish fires" means equipment functionally capable of extinguishing fires, which is primarily and typically used for fire suppression. The phrase does not include equipment used to protect the health or safety of employees in fire situations nor equipment used to detect the presence of fire.

(c) A partial exemption for a fire station may only be given where a distinct, identifiable portion of the property is used for qualified purposes.

(d) Notification

(i) Annually, on or before October 15th, fire extinguishing exemption application forms and instructions shall be made available for review by taxpayers and/or agents at the Department's website located at http://revenue.wyo.gov.

(ii) Annually, on or before October 15th, the County Assessor shall provide standard exemption application forms and instructions to taxpayers who have made a request for said forms or has filed fire extinguishing exemption forms during the previous assessment year.

(e) Annually, on or before February 15th of each year, excluding holidays and weekends, all taxpayers and/or agents shall submit completed applications requesting property tax exemption for fire extinguishing property on the application form noted in this Section to the County Assessor for property assessed pursuant to W.S. 39-13-103(b) and the Department for property assessed pursuant to W.S. 39-13-102(m). Any application which is found to be incomplete or submitted after the deadline shall be denied in its entirety

(f) The County Assessor or the Department of Revenue may contract with independent appraisers to determine the value of the fire extinguishing property. In such instances, the appraisals provided shall, at a minimum, conform to the appraisal methods prescribed and interpreted by Department Rules and Uniform Standards of Professional Appraisal Practice as defined in Chapter 9. The appraisal shall be sufficiently detailed to identify the asset investments under application and its contributing value, as part of the value of the whole.

(g) Decision and Appeal

(i) Annually, on or before May 1st or as soon as possible thereafter, the County Assessor shall notify the applicants of the type and amount of exemption to be allowed for the current tax year for each application submitted. The applicant shall file written objection(s) to the County Assessor's final administrative decision with the county board of equalization within thirty (30) days after the date or postmark date of the notification, whichever is later.

(ii) Annually, on or before the date set for certification of value of the respective department-assessed property, the Department of Revenue shall by letter to the applicants, certify the type and amount of exemption to be allowed for the current tax year for each application submitted. The applicant shall have thirty (30) days from the date of the final department appraisal notice of Fair Market Value and assessed value within which to file written objection(s) thereto with the State Board of Equalization.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 9 Property of a museum or hospital district - W.S. 39-11-105(a)(xvi)

Not all property of a museum or hospital district is exempt. A museum district may only exempt property owned for museum purposes (W.S. 18-10-203). A hospital district may only exempt property owned for hospital purposes (W.S. 35-2-403).

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 10 Pollution control property - W.S. 39-11-105(a)(xx) and 35-11-1103

(a) The determination of exempt value shall be made by reasonably calculating the assessed value of the portion of the property necessary for and devoted to elimination, control or prevention of air, water and land pollution. No portion of the assessed value of property which serves other beneficial purposes and use, or which has value as the specific source of marketable byproducts, shall be exempt.

(i) The exemption calculation shall be based on information or application filed by the taxpayer or otherwise available to the assessing officer. The information shall clearly show components, use, installed cost and date of installation, including requested adjustments for functional or economic obsolescence. The assessor shall not rely upon mass asset groupings found on appraisal summary sheets without additional information detailing the components and the value for tax purposes for comparison with the value claimed exempt.

(b) "Property necessary for and devoted to elimination, control or prevention of air, water and land pollution" or "pollution control property" means facilities, installations, capitalized machinery or equipment which are primarily used for the elimination, control or prevention of air, water or land pollution consistent with the following:

(i) "Air pollution" means activities defined in W.S. 35-11-103(b)(ii).

(ii) "Water pollution" means activities defined in W.S. 35-11-103(c)(i).

(iii) "Land pollution" means contamination of soil or land by the presence of foreign substances in such quantities as may be injurious to human health or welfare, animal or plant life, or otherwise injurious to the beneficial use of the land. This term does not include routine mining operations which affect the contour, grade, presence of vegetation, presence of soil erosion, or presence of wildlife habitat and resources, or such other disturbances requiring reclamation or land restoration other than activities which introduce foreign contaminants in the soil, unless such activity otherwise qualifies as air pollution or water pollution.

(c) "Other beneficial purposes" means uses of property which are of value to the taxpayer such as:

(i) Property which functions as an essential item in the commercial or industrial process or facility;

(ii) Property used for non-pollution control purposes;

(iii) Property required to meet worker safety or convenience requirements or private insurance requirements; or

(iv) Property which affords direct cost savings to the taxpayer in material or other cost categories.

(d) "Marketable by-products" means materials collected by the equipment or property at issue which are either directly marketed or recycled within the operation or process for eventual sale or use for value.

(e) If only a portion of the property is to be exempt, the calculation shall result in a reasonable apportioning of the value of the property between pollution control and non-pollution control purposes, (e.g., other beneficial purposes or the recovery of marketable by-products), if any.

(f) Notification

(i) Annually, on or before October 15th, pollution control exemption application forms and instructions shall be made available for review by taxpayers and/or agents at the Department's website located at http://revenue.wyo.gov.

(ii) Annually, on or before October 15th, the County Assessor shall provide standard exemption application forms and instructions to taxpayers who have made a request for said forms or has filed pollution exemption forms during the previous assessment year.

(g) Annually, on or before February 15th of each year, excluding holidays and weekends, all taxpayers and/or agents shall submit completed applications requesting property tax exemption for pollution control property on the application form noted in this section to the County Assessor for property assessed pursuant to W.S. 39-13-103(b) and the Department for property assessed pursuant to W.S. 39-13-102(m). Any application which is found to be incomplete or submitted after the deadline shall be denied in its entirety.

(h) The County Assessor or the Department of Revenue may contract with independent appraisers to determine the value of the pollution control property. In such instances, the appraisals provided shall, at a minimum, conform to the appraisal methods prescribed and interpreted by Department Rules and Uniform Standards of Professional Appraisal Practice as defined in Chapter 9. The appraisal shall be sufficiently detailed to identify the asset investments under application and its contributing value, as part of the value of the whole.

(i) Decision and Appeal

(i) Annually, on or before May 1st or as soon as possible thereafter, the County Assessor shall notify the applicants of the type and amount of exemption to be allowed for the current tax year for each application submitted. The applicant shall file written objection(s) to the County Assessor's final administrative decision with the county board of equalization within thirty (30) days after the date or postmark date of the notification, whichever is later.

(ii) Annually, on or before the date set for certification of value of the respective department-assessed property, the Department of Revenue shall by letter to the applicants, certify the type and amount of exemption to be allowed for the current tax year for each application submitted. The applicant shall have thirty (30) days from the date of the final department appraisal notice of Fair Market Value and assessed value within which to file written objection(s) thereto with the State Board of Equalization.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 11 Intangibles W.S. 39-11-105(a)(xxix) and W.S. 39-11-105(b)

(a) Criteria for reporting of Intangible Exemptions.

(i) Requests for exemption shall be timely filed with the exemption clearly defined and supplemented by all supporting documentation as defined within these rules, on forms provided by the appropriate assessing jurisdiction. Taxpayer(s) shall not self exempt property or property considerations from their report forms. If such a condition is found, the exemption shall be denied in its entirety to the requesting taxpayer(s).

(ii) The intangible must be capable of being separately identified on the taxpayer's company:

(A) Books and records;

(B) Reports filed with any municipal, county, state or federal agency;

(C) Federal income tax returns; or

(D) Other documentation as required by the assessing jurisdiction.

(b) If an intangible is requested and it is part of property or property considerations that consist of both tangible and intangible assets, the taxpayer shall provide a documented breakout of the amounts requested via taxpayer balance sheets, historical or original cost worksheets by vintage year. Claims utilizing income calculations shall provide the itemized gross revenues, operating expenses, depreciation and amortization by asset account, all other forms of taxes by asset category and any other deductions to Net Operating Income.

(c) Documents in support of requested intangibles shall include, but not be limited to, the following:

(i) A third party fair market value appraisal for the requested exempt intangible assets;

(ii) Copies of audited company books and records, jurisdictional regulatory reports, current federal income tax returns specifically identifying the values or assets being claimed;

(iii) Independent narrative appraisals and/or valuation engineering studies defining all requested intangible assets by: vintage year by property or property consideration, actual use, economic life's, depreciation trends, net book values and appraised fair market value can meet the definition of as noted in the beginning of this statement.

(iv) For newly merged or acquired property or property considerations, documentation for requested intangible items must be separately listed and identified within corporate records of minutes.

(d) For purposes of these rules, computer software must be separately identifiable as to which portion is the "Standard Prewritten Programs" and which portion is "Customized Software Programs".

(i) Standard Prewritten Programs shall refer to "Canned or off-the-shelf" software or software not originally developed and produced for an individual user. These programs are tangible personal property and not eligible for exemption from property taxation;

(ii) Customized Software Programs shall refer to software having the following characteristics: specifically developed for a taxpayer's sole proprietary use or an original one-of-a kind nature. These programs are intangible personal property and eligible for consideration for exemption when documented by the taxpayer.

(e) Taxpayer requests for intangible exemptions on property or property considerations must be submitted on an annual basis to the appropriate assessing jurisdiction. Prior year exemption requests and granted exemptions shall not carry forward from year to year. It is the taxpayer's responsibility to make the exemption request on an annual report to the appropriate assessing jurisdiction.

(f) The assessing jurisdiction shall as part of the final fair market value appraisal provide to the taxpayer the following detail:

(i) Itemized listing for all requested intangibles;

(ii) Statement of whether the exemption was granted or denied;

(iii) Explanation for all denied exemption items;

(iv) Calculations on determination for all granted exemption amounts;

(v) Appraisal methods utilized to determine exemption amounts;

(vi) Appeal rights, if separate from the final fair market value of the property.

(g) Annual Report Audit Rights and Responsibilities: The appropriate assessing jurisdiction reserves the right to engage the State of Wyoming, Department of Audit or a third party designee to conduct ad valorem tax audits on reporting taxpayer's.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 12 Schools, orphan asylums and hospitals - W.S. 39-11-105(a)(xxv)

(a) The fundamental basis for this exemption is the benefit conferred upon the public by schools, orphan asylums and hospitals, and the consequent relief, to some extent, of the burden upon the state to educate, care and advance the interests of its citizens. Such institutions thus confer a benefit upon the general citizenry of the state and render an essential service for which they are relieved of certain burdens of taxation.

(b) "Schools" means property owned by private educational institutions and used primarily to provide "traditional education" equivalent to public education. "Traditional education" means systematic instruction in useful branches of learning afforded through methods common to public schools and educational institutions, directed at an indefinite class of persons, which benefits the general public indirectly because it is of a nature ordinarily provided by the government at taxpayer expense.

(i) "Traditional" may include courses offering specialized instruction such as those centered around teaching outdoor leadership and practical field experience to professionals in the field of outdoor education.

(ii) "Traditional" does not include continuing education or education for the professional advancement of an organization's members.

(iii) An entity is rebuttably presumed to be a "school" if it possesses a license and teacher certification from the Wyoming Department of Education, or evidence of courses for which college or university credit is given.

(c) "Hospital" means property used to provide either traditional hospital or nursing home care, promote health care, or provide health related assistance to the general public. In general the institution shall have policies which reflect recognized standards adopted by public health care institutions therefore lessening governmental responsibility in this area.

(i) The institution shall provide health related assistance to the general public without regard to race, religion or gender.

(ii) Indigent care shall be afforded through admission to the institution based on the clinical judgment of the physician, not upon the patient's financial ability or inability to pay.

(d) The property of schools, orphan asylums and hospitals shall not be used for private profit.

(e) If a school, orphan asylum or hospital confers benefit only upon the citizens of another state, its property is not exempt.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 13 Property owned and used by secret and benevolent societies and associations - W.S. 39-11-105(a)(xxvi)

(a) "Secret" means fraternal or lodge-type societies or associations which are not necessarily secret or ritualistic.

(b) "Benevolent" includes purposes which may be deemed charitable, as well as acts dictated by kindness, good will, or a disposition to do good, the objects of which have no relation to the promotion of education, learning, or religion, the relief of the needy, the sick, or the afflicted, the support of public works, or the relief of public burdens. The term has wider significance than "charitable" as a legal tenet but shall be limited to purposes or activities of sufficient public importance and wide-spread social value.

(c) To be exempt under this section, the institution shall fulfill the above definitions, and operate primarily for non-commercial purposes without any element of private profit.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 14 Senior citizens' centers - W.S. 39-11-105(a)(xl)

(a) "Senior citizen centers" include property used to provide transportation, information, and recreation facilities and other services which enable senior citizens to maintain their independence and avoid institutionalization.

(i) Senior citizen meal facilities or senior citizen housing complexes which are part of a senior citizen center are exempt. For the exemption, nonprofit organizations providing meals or services to senior citizens shall possess certification of such activity by the division of public assistance and social services of the department of health and social services (or its successor).

(ii) Housing made available to senior citizens which is not part of a senior citizens' center (such as a retirement home) is exempt only if the entity owning the property meets the criteria of a "charitable society or association" in Section 15 of this Chapter. A retirement home is taxable if the residents provide their own furnishings and are charged for the cost of operating the home, including extra amenities enjoyed by the residents. Such a retirement home constitutes a commercial enterprise, even if operated on a non-profit basis with reduced charges.

(b) In order to be exempt under this section, the senior citizen center shall be operated without any element of private profit and primarily for non-commercial purposes. The definitions and restrictions in Section 23(c)-(d) of this Chapter shall apply.

(c) If a senior citizens' center confers a benefit only upon the citizens of another state, its property is not exempt.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 15 Charitable Society of Association - W.S. 39-11-105(a)(xli)

(a) "Charity" is a gift for the benefit of an indefinite number of persons in Wyoming, by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease, suffering or constraint, by assisting them to establish themselves in life, or by erecting or maintaining public buildings or works. The fundamental basis for this exemption is the benefit conferred upon the public, and the consequent relief, to some extent, of the burden upon the state to care and advance the interest of its citizens.

(b) The property shall not be used for investment purposes as defined in Section 23 of this chapter.

(c) The property must be used directly for the operation of the charity, which would directly benefit the people of this state.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 16 Nonprofit corporations - W.S. 39-11-105(a)(xxxv)

(a) In order to be exempt under this section, the corporation shall demonstrate:

(i) income tax exempt status authorized by the Internal Revenue Service as a "501(c)(3)" corporation; and

(ii) the property is owned and used by the corporation to serve persons with disabilities, mental illness, substance abuse problems, or family violence problems; and

(iii) the extent to which the property is operated without any element of private profit, and primarily for non-commercial purposes as limited and defined by Section 23 of this Chapter.

(b) Housing made available to persons with disabilities, mental illness, substance abuse or family violence problems is not exempt if the residents provide their own furnishings, and are charged for the cost of operating the housing project, which constitutes a commercial enterprise, even if operated on a non-profit basis with reduced charges.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 17 Veterans' Exemption W.S. 39-11-105(a)(xxiv) and W.S. 39-13-105

(a) Definitions

(i) For purposes of this Chapter, "principal residence" means the residential real property or manufactured home occupied by the veteran or qualifying surviving spouse as his or her sole or primary home.

(ii) For purposes of this Chapter, "military service" means active federal service in a branch of the armed forces of the United States, including active federal service in the National Guard or Reserve units associated with a branch of the armed forces of the United States. The term "military service" as used herein does not include "active state service" as defined in W.S. 19-7-101(a)(v), as amended, and is expressly limited to federal service under Title 10, United States code.

(iii) For purposes of this Chapter, "tax year" means the calendar year, commencing with the real property assessment date of January 1st, and ending upon December 31st. The "tax year" for motor vehicle and mobile homes shall coincide with the current enrollment period for the exemption and shall conclude on the fourth Monday in May.

(iv) For purposes of this Chapter, "other authorized service or campaign medal" shall be defined as campaign or service medal(s) authorized by the Department of Defense for service in armed conflicts in a foreign country, and issued by the Department of Defense to the veteran and enumerated on the discharge documents.

(b) Eligible veterans

(i) To be eligible to claim the exemption, any veteran deemed to meet one or more of the qualifications of W.S. 39-13-105(a) must also be a bona fide resident of the State of Wyoming for at least three (3) consecutive years immediately preceding the time of claiming the exemption.

(A) A recently discharged veteran with a home residency of Wyoming, with no break in residency, has met this requirement.

(B) A veteran previously enrolled in the veterans exemption program who moves to another state must wait three (3) years after returning to Wyoming before qualifying for the exemption.

(ii) Annually, the Property Tax Division shall publish a complete list of qualifying expeditionary medals which will be posted on the Department's website located at http://revenue.wyo.gov.

(c) Proof of Eligibility - Veteran

(i) An applicant for veteran's exemption must present the County Assessor written documentation of his honorable separation, release or discharge from military service. Acceptable forms of documentation include, but are not limited to: WD AGO Form 53-55, NAVMC 78-PD, NAVPERS-533, DD Form 214, DD Form 214N, DD Form 214MC.

(A) The Assessor shall retain a copy of each veteran's qualifying separation document on file.

(d) Eligibility - Surviving Spouse

(i) The unmarried surviving spouse of any person who died while serving honorably during the war, conflict or period described in W.S.39-13-105(a) is entitled to a veterans exemption if:

(A) The surviving spouse is a bona fide resident of Wyoming for at least three (3) years at the time of claiming exemption.

(B) The surviving spouse previously enrolled in the veterans' exemption program who moves to another state must wait three (3) years after returning to Wyoming before qualifying for exemption.

(C) Should the surviving spouse remarry, the spouse does not qualify for the veteran exemption even if the marriage ends in divorce or becomes widowed,

(ii) In order for property subject to a trust created by, or for the benefit of a surviving spouse to qualify for application of the veterans exemption, the surviving spouse must not have remarried and be the sole current beneficiary of the trust.

(e) Limitations

(i) A qualified veteran shall be limited to an annual exemption of tax based upon the assessed value limitation specified by W.S. 39-13-105(b), notwithstanding that the veteran may have honorably served in more than one war, conflict or period designated in W.S. 39-13-105.

(ii) The exemption for real property shall only apply to the principal residence of the veteran or qualifying surviving spouse. The assessor must use prudent judgment to evaluate the factors in (A) and (B) below for purposes of determination if a property qualifies as the principal residence of the veteran or qualifying surviving spouse wishing to claim the exemption.

(A) Factors that the assessor may consider that could indicate if a residential property or manufactured home is the principal residence of the veteran or surviving spouse:

(I) The property is occupied by the qualifying veteran or surviving spouse for more than six (6) months of each year during the last three (3) consecutive years immediately prior to the time of claiming the exemption required to meet the Wyoming residency requirement, and continues to be occupied by the veteran or qualifying surviving spouse for more than six (6) months in each tax year for which the exemption is claimed;

(II) The property is the location listed on public records as the veteran's or qualifying surviving spouse's legal residence for voter registration purposes;

(III) The property is identified as the legal address for the veteran's or qualifying surviving spouse's federal income tax returns;

(IV) The property is deemed to be the principal residence of the veteran or qualifying surviving spouse by other agencies of Wyoming government or its political subdivisions;

(B) Factors that the assessor may consider that could indicate that a property is not the principal residence of the veteran or qualifying surviving spouse may include:

(I) Absence of the veteran or qualifying surviving spouse from the property for periods of longer than six (6) months in the year for which the exemption is claimed, when the absences are not due to the veteran or qualifying surviving spouse attending an institution of higher learning; being hospitalized; or being confined to nursing home, hospice, or other similar care facility;

(II) The veteran or qualifying surviving spouse claiming another property as his or her principal, primary, or sole residence for other state, local, or federal taxation or voting purposes;

(III) Clear physical evidence that the property is something other than the principal residence of the veteran or qualifying surviving spouse.

(iii) For purposes of this Chapter, an honorably discharged veteran or qualifying surviving spouse who has qualified for the veteran's exemption and subsequently enlists or returns to the military service of the United States may continue to claim Wyoming as his or her principal state of residence for purposes of claiming the exemption so long as he or she declares Wyoming and no other state to be his or her legal state of residency.

(iv) The exemption may be claimed by the veteran or qualifying surviving spouse in only one (1) county in Wyoming in any given tax year.

(v) Ownership limitation, as set forth by W.S. 39-13-105(c)(ii) applies to both real property and personal property, including motor vehicles.

(A) If a husband and wife are both qualifying veterans under these Rules, and own property as specified in this subsection, each spouse may claim up to the maximum assessed value exemption as permitted by Statute. If the assessed value of property owned by the married qualifying veteran applicants in joint tenancy or tenancy in common is less than the aggregated assessed value for which they are entitled to exemption, the assessor shall use his or her discretion to equally apportion the exemption between the two applicants.

(B) If two or more qualified veterans own the same principal residential property, the exemption is granted since no party receives any unearned benefits. Each party may claim up to the maximum assessed value exemption as permitted by the Statute. If the assessed value of property owned by the qualifying veteran applicants in joint tenancy or tenancy in common is less than the aggregated assessed value for which they are entitled to exemption, the assessor shall use his or her discretion to equally apportion the exemption between all the applicants.

(C) As long as the veteran or veteran's spouse is listed as an owner and the property is the principal residence, the exemption shall be granted.

(f) Application Form

(i) Pursuant to W.S.39-11-102(c)(xiv), the Department shall prescribe the form for the veterans' exemption application. The form shall require submission of information by the claimant deemed lawfully necessary to determine the claimant's eligibility for the exemption, to adequately establish the identity of claimant for purposes of the exemption, and to ascertain that the claimant is only claiming the exemption in one county in any given tax year.

(A) On the initial claim form, the applicant must sign exemption claim form in the presence of the County Assessor or authorized employee.

(B) The County Assessor can accept a notarized signed claim form in lieu of a signed form in the presence of the County Assessor or their authorized employee.

(ii) Annual application, after the initial application, must be submitted by the statutory deadline specified in W.S. 39-13-105(c) and can be made via telephone or other communication method. Exemption will not be allowed during any tax year in which the claimant fails to file in a timely manner.

(iii) The County Assessor is required to log the date, time and method in which an applicant files.

(g) Reporting Requirements

(i) The County Assessor shall enter all veteran exemption claims into the Veterans Exemption Database (VED) provided by the Department.

(ii) The Department, Property Tax Division, shall on or before June 1st each year, provide the County Assessor and County Treasurer a form requesting the current year's veterans' exemptions as applied for within the county. The form shall provide for separate reporting of exemptions granted under W.S. 39-13-105 and W.S. 31-3-101(b)(vii).

(iii) The report shall be returned to the Administrator, Property Tax Division, by September 1st each year as required by W.S. 39-13-102(k).

Section 18 Single-Family Residential - W.S. 39-11-105(a)(xliii)-(xliv).

(a) The amount of the exemption shall be any assessed value of the single-family residential structure that is in excess of the prior year assessed value less any exemption applied the prior year under this statute, plus four percent (4%).

(i) Calculation example:

2023 assessed value

2024 maximum assessed value (4%)

2024 original assessed value

2024 assessed value exemption amount

10,000

10,400

11,000

600

2024 assessed value

2025 maximum assessed value (4%)

2025 original assessed value

2025 assessed value exemption amount

10,400

10,816

12,000

1,184

(b) Pursuant to the date set forth in W.S.39-11-105(a)(xliv) the exemption applied to improved land associated with a single-family residential structure shall be granted to land not used for commercial, industrial or agricultural purposes.

(c) As used in W.S. 39-11-105(a)(xliii)(D) "Intended for human habitation" means any structure or part thereof where persons reside, which is legally occupied in whole or part in accordance with applicable building codes, and state and local laws.

(d) As used in W.S. 39-11-105(a)(xliii)(B)(I) "New construction" means the first or initial construction of a single-family residential structure.

(e) For new construction, the structure shall be valued at full value for all years during construction until and including the first year legally approved for human habitation.

(f) As used in W.S. 39-11-105(a)(xliii)(B)(I) "Additions to an existing structure" means an extension or increase in the floor area or height of a single-family residential structure, or structural conversion of previously uninhabitable structure to a structure legally approved for human habitation.

(g) For additions to an existing structure, the structure shall be valued at full value the assessment year that additions are first included in the valuation of the single-family residential structure.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 19 Long-Term Homeowners Exemption - W.S. 39-11-105(a)(xlv)

(a) The amount of exemption shall be the amount found in W.S. 39-11-105(a)(xlv)(A).

(b) Applications for the long-term homeowners exemption shall be submitted to the applicable County Assessor on a form provided by the Department by March 1 each tax year. If a homeowner does not file an application with the County Assessor by the date in this subsection, the homeowner shall not be authorized to claim the long-term homeowners exemption for that tax year.

(c) To qualify for the exemption:

(i) The applicant or their spouse must own the residential real property as evidenced by the real property records for the applicable county, for which the exemption is being claimed. For purposes of this subsection, mobile homes and trailers are considered to be real property.

(ii) The owner or their spouse must be at least the age required by W.S. 39-11-105(a)(xlv)(A), and provide proof of age, at the time of filing the application. The following documents are sufficient to demonstrate proof of age:

(A) Valid Wyoming driver's license or Wyoming identification card;

(B) Valid United States Passport;

(C) Birth Certificate; or

(D) Any other document that sufficiently establishes the applicant's age.

(iii) Certify that the applicant has paid Wyoming residential property taxes for the number of years required by W.S. 39-11-105(a)(xlv)(A). For purposes of this exemption, the residential property taxes paid by applicant need not be in consecutive years.

(iv) Provide the historical names used for legal ownership of the residential property in Wyoming that the applicant paid residential property tax for, if applicable.

(v) The owner of the property for which the exemption is being claimed must reside in the property the number of months required by W.S. 39-11-105(a)(xlv)(C)(II). If the applicant purchased the property for which the exemption is sought after January 1 of the current tax year, the applicant can satisfy the residency requirement by combining the months the applicant lived in the previous qualifying property with the months the applicant resides in the current property.

(d) A surviving spouse of a person who previously qualified for this exemption, who does not satisfy the age requirement in this section, shall continue to qualify for the exemption. The applicant shall provide proof that the deceased spouse previously received the exemption.

(e) An applicant may claim this exemption on the applicant's primary residence and associated residential land. If the primary residence and associated residential land are assessed on separate accounts, the applicant must file separate applications for each account. To be eligible, the applicant must be the Owner of the primary residence and the associated residential land.

(f) For this section the following definitions shall apply:

(i) "Associated residential land" means lands occupied by the primary residence. The exemption shall not apply to land when used for commercial, industrial or agricultural purposes. The exemption is limited to the number of acres set forth in W.S. 39-11-105(a)(xlv).

(ii) "Owner" means as defined in W.S. 39-11-105(a)(xlv)(C)(I).

(g) After filing an initial sworn claim, the claimant shall remain qualified for the exemption if the claimant contacts the assessor's office by telephone, mail or other communication method on or before the deadline found in W.S. 39-11-105(a)(xlv)(D) and confirms that the claimant continues to meet the requirements in this section.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 20 Claimed exemptions on multiple authorities

(a) Taxpayers may claim exemption on the basis of one or more statutory provisions. Careful analysis of the ownership and use of the property is required.

(i) For example, museum property may be exempt because: it is a public municipal museum operated for a governmental purpose under W.S. 15-1-103 and W.S. 39-11-105(a)(v); it is a public county museum operated for a governmental purpose under W.S. 18-10-101 and W.S. 39-11-105(a)(iii); it is property of a special museum district under W.S. 18-10-201 and W.S. 39-11-105(a)(xvi); or it is owned by a non-profit entity qualifying as a charitable association and operated on a noncommercial basis under W.S. 39-11-105(a)(xli). Under this example only one exemption is applicable based on ownership and operation.

(ii) (Under appropriate circumstances more than one exemption provision may apply, (e.g. an entity may be both a school and a nonprofit charitable and benevolent entity owning property for a non-commercial use).

(iii) Different criteria are applicable and each shall be separately and carefully analyzed in making an exemption determination.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 21 Lease or rental of property

(a) The occasional rental of property by an exempt entity, if such rental does not interfere with the use of the property consistent with the exemption standards, will not affect the exemption.

(b) With the exception of (c) and (d) below, the rental of property to an exempt entity (including rental by an exempt entity to an exempt entity) for any gain or profit shall render the property taxable. The commercial use of the property by the owner is part of its total use, and therefore an exemption is not available.

(c) The leasing of publicly owned property is not, of itself, a use for nongovernmental purposes if the primary use is reasonably necessary to the efficient provision of a governmental function or service. The fact a governmental entity accomplishes such function through a lessee will not affect the exemption. If, however, governmental property is used by a lessee for non-governmental purposes, the property is not exempt.

(d) Leased property owned by the State Loan and Investment Board through foreclosure is exempt.

(e) If a lease arrangement results in taxability of property owned by an exempt entity, the exempt entity owes the tax. The lessee shall not be assessed as leaseholds are not subject to taxation.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 22 Partial exemption

(a) A partial exemption may only be allowed where a separately identifiable portion of the property is used for qualified purposes (either primarily or exclusively, based on the legal requirement). Where a partial exemption is allowed, the non-exempt portion shall be taxed according to its proportionate value, if any.

(b) A partial exemption may not be granted based upon percentage use of shared or common space or facilities. If a shared use is present a decision must be made as to whether the shared use is of such nature or duration as to invalidate the exemption.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 23 Undeveloped, unconstructed or unused property

(a) For exemptions requiring a specific use to qualify, neither ownership of the property nor stated objectives of the entity's organization is sufficient. To justify an exemption, actual and immediate use of the property consistent with the applicable exemption standard is required. The mere holding of the property by an entity for future or prospective use is not sufficient.

(b) An exemption may be granted once construction or use commences consistent with the exempt purpose.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 24 Conveyances

(a) Any property, title to which is transferred of record to an exempt entity prior to January 1 of any given year, is not subject to taxation for that year provided an exemption otherwise applies.

(b) With the exception of (c) below, if title to property is transferred of record after January 1, the property is taxable for the entire year.

(c) Property of the State Loan and Investment Board is exempt if it becomes "owner" of the property pursuant to W.S. 11-34-126 before the fourth Monday in June.

(d) There is no authority for the county to pro rate taxes on real property. The proration of taxes is a private, contractual matter between the parties to a conveyance. Absent a contractual arrangement, the provisions of W.S. 39-13-103(c) and 39-13- 107(b)(i)(E) apply.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 25 Exemption denial for property used for private profit, investment purposes or primarily for commercial purposes

(a) For exemptions that require that property use cannot be for private profit, primarily for commercial purposes, or for investment purposes, the following shall apply.

(i) In making a determination of use for private profit, one distinctive feature is whether the entity has capital stock and a provision for dividends of profits, or whether it derives funds mainly from the public and private charity, holding them in trust to be expended only for charitable and benevolent purposes.

(A) An institution may charge fees or engage in business, but no gain or value may be distributed to members or stockholders. The officers and members may have no pecuniary interest in the property from which they gain. Payments made to officers, employees, contractors and suppliers shall be reasonable and not an indirect means of conferring gain or profit to private persons.

(B) Revenue from fees paid by recipients of the charity or services shall be devoted only to the maintenance of the institution or its purposes.

(C) A grant of sales/use tax exempt status by the State as a qualified charitable organization, or the grant of income tax exempt status by the Internal Revenue Service as a "501(c)(3)" or similar organization, is not binding in making the determination of whether the property of the entity is exempt from property taxation. Assessors may consider compliance with and operation under the tax exempt provisions of the Internal Revenue Service Code or an exemption from sales and use tax as a rebuttable presumption the institution's operations are reasonable and not for profit.

(D) The matter of private profit concerns the way property is used, not solely the ownership thereof. The entire use of the property by all concerned shall be considered.

(ii) The property at issue shall not be used primarily for a "commercial purpose", that is use of property or any portion thereof to provide services, merchandise, area or activities for a charge, which are generally obtainable from any commercial enterprise and are collateral to the purpose of the entity.

(A) Commercial purpose includes, without limitation, the operation for charge of bars, restaurants, dancing areas, merchandise shops, housing, theaters and bowling alleys.

(B) The use of property for commercial purpose is controlling, not whether or not a profit is actually made nor how the revenue is ultimately used. If and activity is considered "commercial", it does not become "non-commercial" merely because the revenue derived from the commercial use is devoted to charitable or authorized purposes.

History

• Effective 2026-08-26

Wyo. Code R. 011.0006.14.08262026 § 26 Homeowner's Exemption

(a) Portions of a single family residential structure and associated improved land are exempt under W.S. 39-11-105(a)(xlvi). The amount of exemption and limits shall be the amount found in W.S. 39-11-105(a)(xlvi)(A).

(b) Eligibility.

(i) To be eligible for the exemption, the person must reside in the structure for the minimum duration established by W.S. 39-11-105(a)(xlvi)(B); or

(ii) If the person claiming cannot meet the durational requirement due to service in the armed forces, the person may qualify for the exemption if the structure is the legal domicile of the member of the armed forces.

(c) Any person claiming the exemption must verify that the person meets the requirements in W.S. 39-11-105(a)(xlvi)(B) by submitting a yearly claim to the Department using an internet-based site supplied by the Department.

(i) All verifications must be submitted between October 1 of the previous tax year and March 1 of the current tax year by the person seeking the exemption.

(ii) Persons submitting verifications after March 1 shall not be eligible for the exemption in this section.

(d) If the applicant purchased the property for which the exemption is sought after January 1 of the current tax year, the applicant can satisfy the residency requirement by combining the months the applicant lived in the previous qualifying property with the months the applicant resides in the current property.

History

• Effective 2026-08-26

Chapter 19 Wyoming Property Tax Refund Program

Wyo. Code R. 011.0006.19.10232024 § 1 Authority

These rules are promulgated by the Wyoming Department of Revenue (Department) under the authority of W.S. 16-3-103 and W.S. 39-11-102(b).

History

• Effective 2024-10-23

Wyo. Code R. 011.0006.19.10232024 § 2 Purpose

These rules are intended to supplement W.S. 39-13-109(c)(v) by implementing standards for establishing income limits and procedures to assist in the administration of the property tax refund program set forth in this statute.

History

• Effective 2024-10-23

Wyo. Code R. 011.0006.19.10232024 § 3 Definitions

For purposes of this Chapter:

(a) "Adult" means a person whose age is eighteen (18) years or more.

(b) "Applicant" means an individual applying for refund under W.S. 39-13-109(c)(v), stating ownership and occupancy as to his or her principal residence.

(c) "Calendar year" means the calendar year in which the property tax is billed. Thus, it refers to the tax payments which become due on September 1st of the calendar year in which they are billed and on March 1st of the following year.

(d) "Federal income tax return" means any income tax return filed with the Internal Revenue Service by an individual.

(e) "Form" means an application approved by the Department.

(f) "Gross income" means all taxable and nontaxable income received by all adult members of the household from all sources.

(g) "Household furnishings and personal property" shall be construed to mean all tangible personal property except personal motor vehicles. It shall not include any intangible personal property as defined in W. S. 39-11-101(a)(vii).

(h) "Household assets" means real property, as defined by W.S. 39-11-101(a)(xv), and intangible and tangible personal property, as defined in W.S. 39-11-101(a)(vii) and (xvi), belonging to the members of the household.

(i) "Members of the household" means all adults whether or not related by blood or marriage, who reside within the same residence.

(j) "Personal motor vehicle" means any vehicle that can be used for personal transportation, including, but not limited to: automobiles, light trucks, vans, motorcycles, snowmobiles, all-terrain vehicles, and motor homes. It shall not include trucks with more than two axles, used primarily for commercial transportation of goods.

(k) "Principal residence" is the primary residence or domicile, the address of which may be reflected on a driver's license, federal income tax return, and/or voter registration. Portions of said residence used for business purposes are not considered part the principal residence; property taxes deducted as expenses of the business conducted in the residence shall be excluded from consideration for relief under this program.

(l) "Refund" means a repayment by the state of property taxes paid by the application deadline for the preceding year on an applicant's principal residence plus land.

(m) "Resident" means a person who physically lives in Wyoming for more than one-half (1/2) of the year; however, no person shall be deemed to have lost residency by reason of absence on business of the United States, or of the state, or in the military or naval service of the United States. A qualifying resident must satisfy the residency requirement for each of the five (5) years preceding the year of the application for refund under this program.

(n) "Taxable and nontaxable income" means all income of all members of the household including, but not limited to:

(i) Wages;

(ii) Net self-employment income;

(iii) Unemployment compensation;

(iv) Worker's compensation;

(v) Lease payments;

(vi) Net rental income;

(vii) All interest earnings;

(viii) Social security income;

(ix) All retirement plans; and

(x) Alimony

History

• Effective 2024-10-23

Wyo. Code R. 011.0006.19.10232024 § 4 Qualifications for Eligibility

(a) An applicant must have been a resident of the state of Wyoming for a period of not less than five (5) years prior to the year in which he/she applies for a refund under W.S. 39-13-109(c)(v). For purposes of this provision, the five year period must be continuous. When a joint application is filed because the property is jointly owned, at least one of the joint owners must satisfy this residency requirement.

(b) An applicant must have paid the property tax with any applicable interest and penalties, for the preceding calendar year upon the individual's principal residence including the land, on which the residence is located by the application deadline.

(c) An applicant must satisfy the following financial requirements to be eligible for a refund under the provisions of W.S. 39-13-109(c)(v);

(i) Total household income, defined as "gross income" in Section 3, above, shall not exceed the percentage provided by W.S. 39-13-109(c)(v)(B) of the median gross household income for the applicant's county of residence or of the state, as determined annually by the Economic Analysis Division of the Department of Administration and Information and

(ii) The value of total household assets, excluding the items listed below, shall not have a value in excess of one-hundred fifty thousand dollars ($150,000) per adult member of the household as adjusted annually by the statewide average Wyoming cost-of-living index published by the Economic Analysis Division of the Department of Administration and Information. This provision is not applicable if the applicant's tax liability is greater than ten percent (10%) of the applicant's household income.

(iii) Items excluded from household assets are as follows:

(A) The value of the home subject to the refund application;

(B) One (1) personal motor vehicle per adult in the household;

(C) Household furnishings and personal property;

(D) Assets held under a bona fide pension plan or individual retirement account;

(E) The cash value of any life insurance policies held; and

(F) Assets held in a medical savings account.

(d) An applicant must occupy the property for not less than nine (9) months of the applicable tax year under provisions of W.S.39-13-109(c)(v)(A).

History

• Effective 2024-10-23

Wyo. Code R. 011.0006.19.10232024 § 5 Application Procedures

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(a) An application must be completed and returned to the County Treasurer or the Department on or before the first Monday in June. Any applications submitted after this closing date will be denied. Applicants filed with the County Treasurer shall be forwarded to the Department for processing.

(b) A new application under oath, on forms approved by the Department must be submitted each year.

(c) Applications must be fully documented each year. Copies of documents attached to the application are part of the application and will not be returned to the applicant.

(d) A timely submitted application may be disqualified for cause. An application which appears to qualify may be disqualified, for example, if proper documentation is not attached.

(e) If an applicant dies after submitting an application, and before the refund payment is made, the refund shall be paid to the decedent's estate.

History

• Effective 2024-10-23

Wyo. Code R. 011.0006.19.10232024 § 6 Administrative Procedures

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(a) The Department shall prepare and issue application forms for refunds under W.S. 39-13-109(c)(v) on or before April 15 of each year.

(b) The Department shall compute the cost-of-living adjusted limited to the value of non-exempt household assets. The Department shall also maintain information regarding this adjustment for all years of the program.

(c) Annually the Department shall obtain the data from the Economic Analysis Division of the Department of Administration and Information regarding the statewide average cost-of-living index and median household income for each county in the state and for the state as a whole.

(d) Annually the Department shall compile data regarding the median residential property tax value in each of the counties.

(e) The Department shall review all applications for refunds which have been filed in a timely manner, as specified in Section 5(a), above. Applications which are not filed by the due date shall be denied. The review must address the following issues:

(i) Whether the application is filed timely;

(ii) Whether the application is complete, i.e. whether all required entries and supporting documentation are present. The application form shall specify what entries and supporting documentation must be present for the application to be deemed complete;

(iii) Whether the applicant satisfies the income limitation;

(v) Whether the applicant satisfies the household asset value limitations;

(v) The amount of refund due to the applicant in accordance with the limitations stipulated in W.S. 39-13-109(c)(v)(C).

(f) The Department shall prepare a list of qualifying applicants, together with the amounts of their refunds and submit the report to the State Auditor's Office no later than September 30th of each year for preparation of payments due.

(g) The Department shall submit a report of all applicants to each County Treasurer no later than September 30 of each year to assist in calculating the refunds from the County-optional Property Tax Refund Program (if funded) and ensure that the total refund to an applicant does not exceed the applicant's total property tax paid.

History

• Effective 2024-10-23

Chapter 21 Tax District Mapping

Wyo. Code R. 011.0006.21.11092005 Tax District Mapping

CHAPTER 21

TAX DISTRICT MAPPING

(REQUIREMENTS FOR GOVERNMENTAL ENTITIES TO REPORT FORMATION, BOUNDARIES AND BOUNDARY CHANGES)

Section 1. Authority. These rules are promulgated under the authority of W.S. 39-11-102(b) and 39-11-102(c)(xxiv).

Section 2. Purpose. These rules are intended to establish standards for entities with the authority to levy or require the levy of property taxes to report their formation and their legal geographical boundaries and changes thereto to the Department of Revenue and to the county assessors and county clerks of the county or counties in which the entities lie, as required by Wyoming statutes.

Section 3. Definitions.

(a) "Compliant" or "compliance" means the entity (defined below) has met the requirements of these rules and of the statutes governing the formation of entities and modifications to their boundaries.

(b) "Department" means the Department of Revenue.

(c) "Entity" means any governmental entity in the state of Wyoming with the authority to levy or require the levy of property taxes and includes, but is not limited to, municipalities, school districts, cemetery districts, community college districts, downtown development authorities, fire protection districts, flood control districts, hospital districts, improvement and service districts, museum districts, regional transportation authorities, rural health care districts, sanitary and improvement districts, senior citizen service districts, conservation or resource districts, solid waste disposal districts, water conservancy districts, water and sewer districts, and weed and pest control districts.

(d) "ESRI" is an acronym for Environmental Systems Research Institute.

(e) "GIS" is an acronym for geographic information system.

(f) "Municipality" means an incorporated city or town.

(g) "Noncompliant" or "noncompliance" means the entity has failed to meet the requirements of these rules and of the statutes governing the formation of entities and modifications to their boundaries.

(h) "PDF" is an acronym for Portable Document Format, a file format developed by Adobe Systems, Incorporated.

(j) "PLSS" is an acronym for public land survey system.

(k) "Tax district maps" refer to the maps maintained by the Department which show the boundaries of all entities in the state which may levy or require the levy of property taxes.

Section 4. Date for Determining Compliance. The Department shall annually determine whether entities comply with the rules of this chapter as of January 1 of each year, the date all taxable property in the state is listed, valued and assessed per W.S. 39-13-103(b)(i)(A).

Section 5. Filing Requirements. Governmental entities with the authority to levy or require the levy of property taxes must furnish the Department with the following documentation:

(a) A copy of the documents authorizing their formation, including a citation to the law under which the entities were formed. If said documents are not available, the governing body of the entity shall submit a letter signed by a duly authorized representative containing the following information:

(i) The official name and mailing address of the entity and the date the entity was formed;

(ii) The names of the members of the entity's governing body and the name of the person who is to be the Department's primary contact;

(b) A copy of all documents related to changes to their legal boundaries after their initial formation; and

(c) Documentation with sufficient detail to permit the Department to locate the boundaries of the entity on a map of the state. This documentation may be in the form of official maps, GIS data or legal descriptions, subject to the following requirements:

(i) Acceptable maps must have the following characteristics:

(A) They must contain clear and complete reference to townships, ranges and sections;

(B) The boundary lines of the entity must be clearly marked;

(C) North is clearly indicated by an arrow;

(D) The maps must be legible;

(E) The maps must be at an appropriate scale to show the boundaries of the entity in complete detail;

(F) The maps must be properly identified as either a boundary map of the entire entity or an annexation map showing changes to the previously existing boundaries;

(G) The maps must be complete for their particular type. If they are boundary maps, they must show all of the boundaries for the entity. If they are annexation maps, they must show all of the territory annexed or deannexed by the entity. In either case the entity may submit a single map or set of maps; however, if there is a series of maps, they must be adequately identified to show the relationships between the various maps. Note: Boundary maps are preferred over annexation maps; and,

(H) Digital maps are an acceptable medium. Digital maps must be in a PDF file format. They may be submitted to the Department by means of e-mail or on compact disks sent through the U.S. Mail. They must meet the same production requirements established for hardcopy maps, per section 5(c)(i)(A) through (G), above. Maps received in this fashion will be included in the entity's permanent file by the Department for inventory purposes.

(ii) GIS data must be in a shape file format or a format readable by ESRI products.

GIS data must be accompanied by metadata files containing projection information. GIS data may be submitted to the Department by means of e-mail or on compact disks sent through the U.S. Mail. GIS data received in this fashion will be included in the entity's permanent file by the Department for inventory purposes.

(iii) Acceptable legal descriptions must have the following characteristics:

(A) Legal descriptions must reference a PLSS grid and/or use a metes and bounds system to describe the boundaries of the entity in accordance with the following standards:

(I) Legal descriptions referencing a PLSS grid must include townships, ranges, sections and aliquot parts, if applicable.

(II) Metes and bounds calls must be in bearings and distances in the proper format (i.e., Degrees, Minutes, Seconds - N00-00-00W 100 feet), with a clearly identified point of beginning.

(B) Legal descriptions must contain a complete description of the entity's boundary, such that rendering the description on a map will result in an unbroken line or groups of lines whose beginning and ending points coincide.

Section 6. Department's Rights, Duties, and Responsibilities.

(a) Upon receipt of the documents specified in Section 5 of these rules, the Department shall review them for compliance with the rules. The Department shall determine whether the documents authorizing formation and modification include all information required in Section 5(a) and 5(b), and whether the maps and/or legal descriptions comply with Section 5(c) and permit the Department to render the entity's boundaries on the Department's tax district maps.

(b) Within sixty (60) days of receipt of the documents specified in Section 5, the Department shall notify the entity whether the documents are compliant with the statutes and these rules. If any of the documents are noncompliant, the Department shall notify the entity of all instances of noncompliance and indicate the deadline for correcting them.

(c) No later than March 1 of each year the Department shall issue notification to each special district advising them of their compliance or noncompliance with the statutes and these rules. Concurrently, the Department shall issue a letter to the county commissioners, county assessor and county clerk of each county setting forth the names and other identifying information of all special districts within the county that are not in compliance and therefore not eligible for any property tax levy on their behalf.

(d) No later than October 15 of each year the Department shall contact the county clerk of each county to determine whether any special districts have had elections to form new special purpose districts or to change the boundaries of existing entities.

(e) The Property Tax Division (formerly known as the Ad Valorem Tax Division) of the Department shall assure that all tax district boundaries in the state of Wyoming are plotted on a uniform set of tax district maps that can be easily reproduced and distributed. When these tax district maps are complete each County Assessor shall confirm the tax district boundaries with the assistance of the taxing bodies through W.S. 39-13-102(p).

History

• Effective 2005-11-09

Chapter 22 Rented or Leased Mobile Machinery

Wyo. Code R. 011.0006.22.06182002 Rented or Leased Mobile Machinery

CHAPTER 22

RENTED OR LEASED MOBILE MACHINERY

Section 1. Authority. These rules are promulgated under the authority of W.S. 39-11- 102(b).

Section 2. Purpose of Rules. These rules are intended to provide uniform guidelines for the authorization, reporting and enforcement of fees in lieu of registration under W.S. 31-18-205 of rental or leased mobile machinery, which is held by the owner as inventory and located in the State of Wyoming. Reporting forms are provided by the Department of Revenue, Ad Valorem Division to the County Treasurers, State of Wyoming. The relevant statutory provisions include W.S. 31-18- 207. Statute becomes effective 07/01/01.

Section 3. Definitions. For the purpose of administration under these rules, the definitions set forth in Title 31, as amended, are incorporated herein by reference. In addition, the following definitions shall apply:

(a) As used in these rules:

(i) "Mobile Machinery" means equipment as defined in W.S. 31-18-203(a)(i) that is held in inventory for sale, and is rented or leased for one or more terms of at least 60 days in calendar year.

(ii) "Inventory", for the purpose of these rules, means goods and merchandise held for sale in the normal course of business.

(iii) "Authorizing County Treasurer" means the Treasurer of the county in which the primary place of business is located and who has authorized items of mobile machinery to participate under W.S. 31-18-207.

(iv) "Owner" means Wyoming Taxpayer whose principal place of business is located in Wyoming and whose regular business includes sale, rental or leasing of mobile machinery for sixty (60) days or more per occurrence.

(v) "Fee In Lieu of Registration" means fees for use of rented or leased mobile machinery equipment in place of registration under W.S. 31-18-205 or W.S. 31-18-206.

(vi) "ADV Form 21" means the application form used to apply to the County Treasurer for:

(A) registration of mobile equipment as permitted under W.S. 31-18-207, and

(B) Identification decal for each item of mobile machinery to be authorized because it will be rented or leased.

(vii) "ADV Form 22" means the recapitulation form used to accompany the report and allocation of fees to the appropriate County Treasurer on an annual basis.

(viii) "ADV Form 23" means the monthly reporting form used to record each lease including lessee, the piece of mobile machinery, decal number, lease payment and county where equipment is used.

(ix) "Primary Place of Business" means the location specified on the Wyoming Sales Tax License Certificate.

(ix) "Reporting Date" means no later than the twentieth day of January of the next calendar year.

Section 4. Application.

(a) Each owner shall make application to the County Treasurer in which the primary place of business is located.

(b) Upon approval by the County Treasurer, numbered decals will be assigned to each item of mobile machinery. The owner shall retain a copy of ADV 21 for tracking and reporting purposes. The sticker shall be affixed on the mobile machinery for which it was issued so as to be visible by a person not operating the mobile machinery.

(c) The authorizing County Treasurer shall forward a copy of Form ADV 21 to the County Assessor in the county in which the primary place of business is located.

Section 5. Reporting.

(a) Each owner receiving authorization from the authorizing County Treasurer shall:

(i) Maintain Forms ADV Form 21, ADV Form 22, and ADV Form 23 on each piece of authorized equipment.

(ii) Collect from each renter/lessee a fee in lieu of registration for each rental or lease.

(b) The reports and remittances shall be made both monthly and annually.

(i) Monthly reports (ADV Form 23) are due along with remittances on the 15th of each month. Monthly reports are delivered to the authorizing County Treasurer. Reports and remittances are delivered to the County Treasurer in which mobile machinery was used.

(ii) The annual report (ADV Form 22) will be made to the authorizing County Treasurer and the Treasurers of all counties in which the mobile machinery was used the prior year.

The annual reporting date is the twentieth day of January.

(c) All reports shall be made even if no rental or lease of the authorized mobile machinery occurs.

(d) One copy of each lease shall be submitted to the authorizing County Treasurer.

Section 6. Taxation.

(a) The fee in lieu of registration is one-half of one percent (0.5%) of the amount of the lease payment or rental payment received by the owner.

(b) Credits are allowed in situations where the owner has remitted the fee on a credit basis to the renter/lessee and the agreement is terminated.

Section 7. Decal Fees.

(a) An administrative fee of $6.00 for each decal shall accompany the application form ADV 21.

Section 8. Penalties.

(a) Failure to submit reports is grounds for termination of owner's right to pay fees in lieu of W.S. 31-18-205.

(b) Failure to remit fees will result in the County Treasurer initiating proceedings to collect delinquent taxes under W.S. 39-13-108(e)(i))(A).

(c) Rental or lease of the authorized equipment for a period of less than 60 days is grounds for termination of the owner's right to collect fees in lieu of registration under W.S. 31-18- 205. Early returns of equipment on lease or rent for a term of sixty days or greater does not constitute grounds under this section.

History

• Effective 2002-06-18