Change 1 Article Choose an article 39-1-101. Repealed By Laws 1998, ch. 5, § 4. 39-1-102. Repealed By Laws 1998, ch. 5, § 4. 39-1-103. Repealed By Laws 1998, ch. 5, § 4. 39-1-201. Repealed By Laws 1998, ch. 5, § 4. 39-1-202. Repealed By Laws 1998, ch. 5, § 4. 39-1-203. Repealed By Laws 1998, ch. 5, § 4. 39-1-204. Repealed By Laws 1998, ch. 5, § 4. 39-1-301. Repealed By Laws 1998, ch. 5, § 4. 39-1-302. Repealed By Laws 1998, ch. 5, § 4. 39-1-303. Repealed By Laws 1998, ch. 5, § 4. 39-1-304. Repealed By Laws 1998, ch. 5, § 4. 39-1-305. Repealed By Laws 1998, ch. 5, § 4. 39-1-306. Repealed By Laws 1998, ch. 5, § 4. 39-1-307. Repealed By Laws 1998, ch. 5, § 4. 39-1-308. Repealed By Laws 1998, ch. 5, § 4. 39-1-309. Repealed By Laws 1998, ch. 5, § 4. 39-1-310. Repealed By Laws 1998, ch. 5, § 4. 39-1-311. Repealed By Laws 1998, ch. 5, § 4. 39-1-401. Repealed by Laws 1989, ch. 57, § 1. 39-1-402. Repealed by Laws 1989, ch. 57, § 1. 39-2-101. Repealed By Laws 1998, ch. 5, § 4. 39-2-102. Repealed By Laws 1998, ch. 5, § 4. 39-2-103. Repealed By Laws 1998, ch. 5, § 4. 39-2-104. Repealed By Laws 1998, ch. 5, § 4. 39-2-105. Repealed By Laws 1998, ch. 5, § 4. 39-2-201. Repealed By Laws 1998, ch. 5, § 4. 39-2-202. Repealed By Laws 1998, ch. 5, § 4. 39-2-203. Repealed By Laws 1985, ch. 156, § 1. 39-2-204. Repealed By Laws 1985, ch. 156, § 1. 39-2-205. Repealed By Laws 1985, ch. 54, § 1. 39-2-206. Repealed By Laws 1991, ch. 182, § 1. 39-2-207. Repealed By Laws 1998, ch. 5, § 4. 39-2-208. Repealed By Laws 1998, ch. 5, § 4. 39-2-209. Repealed By Laws 1998, ch. 5, § 4. 39-2-210. Repealed By Laws 1998, ch. 5, § 4. 39-2-211. Repealed By Laws 1998, ch. 5, § 4. 39-2-212. Repealed By Laws 1998, ch. 5, § 4. 39-2-213. Repealed By Laws 1998, ch. 5, § 4. 39-2-214. Repealed By Laws 1998, ch. 5, § 4. 39-2-301. Repealed By Laws 1998, ch. 5, § 4. 39-2-302. Repealed By Laws 1998, ch. 5, § 4. 39-2-303. Repealed By Laws 1998, ch. 5, § 4. 39-2-304. Repealed By Laws 1998, ch. 5, § 4. 39-2-305. Renumbered as 31-2-508 by Laws 1985, ch. 132, § 2. 39-2-401. Repealed By Laws 1998, ch. 5, § 4. 39-2-402. Repealed By Laws 1998, ch. 5, § 4. 39-2-403. Repealed By Laws 1998, ch. 5, § 4. 39-2-404. Repealed By Laws 1998, ch. 5, § 4. 39-3-101. Repealed By Laws 1998, ch. 5, § 4. 39-3-102. Repealed By Laws 1998, ch. 5, § 4. 39-3-103. Repealed By Laws 1998, ch. 5, § 4. 39-3-104. Repealed By Laws 1998, ch. 5, § 4. 39-3-105. Repealed By Laws 1998, ch. 5, § 4. 39-3-106. Repealed By Laws 1998, ch. 5, § 4. 39-3-107. Repealed By Laws 1998, ch. 5, § 4. 39-3-108. Repealed By Laws 1998, ch. 5, § 4. 39-3-109. Repealed By Laws 1998, ch. 5, § 4. 39-3-201. Repealed By Laws 1998, ch. 5, § 4. 39-3-202. Repealed By Laws 1998, ch. 5, § 4. 39-3-203. Repealed By Laws 1998, ch. 5, § 4. 39-3-301. Repealed By Laws 1998, ch. 5, § 4. 39-3-401. Repealed By Laws 1998, ch. 5, § 4. 39-4-101. Repealed By Laws 1998, ch. 5, § 4. 39-4-102. Repealed By Laws 1998, ch. 5, § 4. 39-4-103. Repealed By Laws 1998, ch. 5, § 4. 39-5-101. Repealed By Laws 1998, ch. 5, § 4. 39-6-101. Repealed By Laws 1998, ch. 5, § 4. 39-6-102. Repealed By Laws 1998, ch. 5, § 4. 39-6-103. Repealed By Laws 1998, ch. 5, § 4. 39-6-104. Repealed By Laws 1998, ch. 5, § 4. 39-6-105. Repealed By Laws 1998, ch. 5, § 4. 39-6-106. Repealed By Laws 1998, ch. 5, § 4. 39-6-107. Repealed By Laws 1998, ch. 5, § 4. 39-6-108. Repealed By Laws 1998, ch. 5, § 4. 39-6-109. Repealed By Laws 1998, ch. 5, § 4. 39-6-110. Repealed By Laws 1998, ch. 5, § 4. 39-6-201. Repealed By Laws 1998, ch. 5, § 4. 39-6-202. Repealed By Laws 1998, ch. 5, § 4. 39-6-203. Repealed By Laws 1998, ch. 5, § 4. 39-6-204. Repealed By Laws 1998, ch. 5, § 4. 39-6-205. Repealed By Laws 1998, ch. 5, § 4. 39-6-206. Repealed By Laws 1998, ch. 5, § 4. 39-6-207. Repealed By Laws 1998, ch. 5, § 4. 39-6-208. Repealed By Laws 1998, ch. 5, § 4. 39-6-209. Repealed By Laws 1998, ch. 5, § 4. 39-6-210. Repealed By Laws 1998, ch. 5, § 4. 39-6-211. Repealed By Laws 1998, ch. 5, § 4. 39-6-212. Repealed By Laws 1994, ch. 13, § 2, ch. 35, § 2. 39-6-213. Repealed By Laws 1998, ch. 5, § 4. 39-6-214. Repealed By Laws 1998, ch. 5, § 4. 39-6-215. Repealed By Laws 1998, ch. 5, § 4. 39-6-216. Repealed By Laws 1998, ch. 5, § 4. 39-6-301. Repealed By Laws 1998, ch. 5, § 4. 39-6-302. Repealed By Laws 1998, ch. 5, § 4. 39-6-303. Repealed By Laws 1996, ch. 89, § 2. 39-6-304. Repealed By Laws 1998, ch. 5, § 4. 39-6-305. Repealed By Laws 1998, ch. 5, § 4. 39-6-306. Repealed By Laws 1996, ch. 100, § 3. 39-6-307. Repealed By Laws 1998, ch. 5, § 4. 39-6-308. Repealed By Laws 1998, ch. 5, § 4. 39-6-309. Repealed By Laws 1998, ch. 5, § 4. 39-6-310. Repealed By Laws 1998, ch. 5, § 4. 39-6-401. Repealed By Laws 1998, ch. 5, § 4. 39-6-402. Repealed By Laws 1998, ch. 5, § 4. 39-6-403. Repealed By Laws 1998, ch. 5, § 4. 39-6-404. Repealed By Laws 1998, ch. 5, § 4. 39-6-405. Repealed By Laws 1998, ch. 5, § 4. 39-6-406. Repealed By Laws 1998, ch. 5, § 4. 39-6-407. Repealed By Laws 1998, ch. 5, § 4. 39-6-408. Repealed By Laws 1998, ch. 5, § 4. 39-6-409. Repealed By Laws 1998, ch. 5, § 4. 39-6-410. Repealed By Laws 1998, ch. 5, § 4. 39-6-411. Repealed By Laws 1998, ch. 5, § 4. 39-6-412. Repealed By Laws 1998, ch. 5, § 4. 39-6-413. Repealed By Laws 1998, ch. 5, § 4. 39-6-414. Repealed By Laws 1998, ch. 5, § 4. 39-6-415. Repealed By Laws 1998, ch. 5, § 4. 39-6-416. Repealed By Laws 1998, ch. 5, § 4. 39-6-417. Repealed By Laws 1998, ch. 5, § 4. 39-6-418. Repealed By Laws 1998, ch. 5, § 4. 39-6-501. Repealed By Laws 1998, ch. 5, § 4. 39-6-502. Repealed By Laws 1998, ch. 5, § 4. 39-6-503. Repealed By Laws 1998, ch. 5, § 4. 39-6-504. Repealed By Laws 1998, ch. 5, § 4. 39-6-505. Repealed By Laws 1998, ch. 5, § 4. 39-6-506. Repealed By Laws 1998, ch. 5, § 4. 39-6-507. Repealed By Laws 1998, ch. 5, § 4. 39-6-508. Repealed By Laws 1998, ch. 5, § 4. 39-6-509. Repealed By Laws 1998, ch. 5, § 4. 39-6-510. Repealed By Laws 1998, ch. 5, § 4. 39-6-511. Repealed By Laws 1998, ch. 5, § 4. 39-6-512. Repealed By Laws 1998, ch. 5, § 4. 39-6-513. Repealed By Laws 1998, ch. 5, § 4. 39-6-514. Repealed By Laws 1998, ch. 5, § 4. 39-6-515. Repealed By Laws 1998, ch. 5, § 4. 39-6-516. Repealed By Laws 1998, ch. 5, § 4. 39-6-517. Repealed By Laws 1998, ch. 5, § 4. 39-6-518. Repealed By Laws 1998, ch. 5, § 4. 39-6-601. Repealed By Laws 1998, ch. 5, § 4. 39-6-602. Repealed By Laws 1998, ch. 5, § 4. 39-6-603. Repealed By Laws 1998, ch. 5, § 4. 39-6-604. Repealed By Laws 1998, ch. 5, § 4. 39-6-701. Repealed By Laws 1998, ch. 5, § 4. 39-6-702. Repealed By Laws 1998, ch. 5, § 4. 39-6-801. Repealed by Laws 1982, ch. 74, § 3. 39-6-802. Repealed by Laws 1982, ch. 74, § 3. 39-6-803. Repealed by Laws 1982, ch. 74, § 3. 39-6-804. Repealed by Laws 1982, ch. 74, § 3. 39-6-805. Repealed by Laws 1982, ch. 74, § 3. 39-6-806. Repealed by Laws 1982, ch. 74, § 3. 39-6-807. Repealed by Laws 1982, ch. 74, § 3. 39-6-808. Repealed By Laws 1998, ch. 5, § 4. 39-6-809. Repealed By Laws 1998, ch. 5, § 4. 39-6-810. Repealed By Laws 1998, ch. 5, § 4. 39-6-811. Repealed By Laws 1998, ch. 5, § 4. 39-6-812. Repealed By Laws 1998, ch. 5, § 4. 39-6-813. Repealed By Laws 1998, ch. 5, § 4. 39-6-901. Repealed By Laws 1998, ch. 5, § 4. 39-6-902. Repealed By Laws 1998, ch. 5, § 4. 39-6-903. Repealed By Laws 1998, ch. 5, § 4. 39-6-904. Repealed By Laws 1998, ch. 5, § 4. 39-6-905. Repealed By Laws 1998, ch. 5, § 4. 39-6-906. Repealed By Laws 1998, ch. 5, § 4. 39-6-907. Repealed By Laws 1998, ch. 5, § 4. 39-6-908. Repealed By Laws 1998, ch. 5, § 4. 39-6-909. Repealed By Laws 1998, ch. 5, § 4. 39-6-910. Repealed By Laws 1998, ch. 5, § 4. 39-6-911. Repealed By Laws 1998, ch. 5, § 4. 39-6-912. Repealed By Laws 1998, ch. 5, § 4. 39-6-913. Repealed By Laws 1998, ch. 5, § 4. 39-6-914. Repealed By Laws 1998, ch. 5, § 4. 39-6-1001. Repealed By Laws 1998, ch. 5, § 4. 39-6-1002. Repealed By Laws 1998, ch. 5, § 4. 39-6-1101. Repealed By Laws 1998, ch. 5, § 4. 39-7-101. Repealed By Laws 1998, ch. 5, § 4. 39-11-101. Definitions. 39-11-102. Administration; confidentiality; department of revenue. 39-11-102.1. Administration; state board of equalization. 39-11-103. Imposition. 39-11-104. Taxation rate. 39-11-105. Exemptions. 39-11-106. Licenses; permits. 39-11-107. Compliance; collection procedures. 39-11-108. Enforcement. 39-11-109. Taxpayer remedies. 39-11-110. Statute of limitations. 39-11-111. Distribution. 39-12-101. Preemption by state. 39-13-101. Definitions. 39-13-102. Administration; confidentiality. 39-13-103. Imposition. 39-13-104. Taxation rate. 39-13-105. Exemptions. 39-13-106. Licenses; permits. 39-13-107. Compliance; collection procedures. 39-13-108. Enforcement. 39-13-109. Taxpayer remedies. 39-13-110. Statute of limitations. 39-13-111. Distribution. 39-13-112. Property taxation of certain helium. 39-13-113. Monthly payment of ad valorem tax on gross product of mineral production. 39-14-101. Definitions. 39-14-102. Administration; confidentiality. 39-14-103. Imposition. 39-14-104. Tax rate. 39-14-105. Exemptions. 39-14-106. Licenses; permits. 39-14-107. Compliance; collection procedures. 39-14-108. Enforcement. 39-14-109. Taxpayer remedies. 39-14-110. Statute of limitations. 39-14-111. Distribution. 39-14-201. Definitions. 39-14-202. Administration; confidentiality. 39-14-203. Imposition. 39-14-204. Tax rate. 39-14-205. Exemptions. 39-14-206. Licenses; permits. 39-14-207. Compliance; collection procedures. 39-14-208. Enforcement. 39-14-209. Taxpayer remedies. 39-14-210. Statute of limitations. 39-14-211. Distribution. 39-14-212. Taxation of certain helium. 39-14-301. Definitions. 39-14-302. Administration; confidentiality. 39-14-303. Imposition. 39-14-304. Tax rate. 39-14-305. Exemptions. 39-14-306. Licenses; permits. 39-14-307. Compliance; collection procedures. 39-14-308. Enforcement. 39-14-309. Taxpayer remedies. 39-14-310. Statute of limitations. 39-14-311. Distribution. 39-14-401. Definitions. 39-14-402. Administration; confidentiality. 39-14-403. Imposition. 39-14-404. Tax rate. 39-14-405. Exemptions. 39-14-406. Licenses; permits. 39-14-407. Compliance; collection procedures. 39-14-408. Enforcement. 39-14-409. Taxpayer remedies. 39-14-410. Statute of limitations. 39-14-411. Distribution. 39-14-501. Definitions. 39-14-502. Administration; confidentiality. 39-14-503. Imposition. 39-14-504. Tax rate. 39-14-505. Exemptions. 39-14-506. Licenses; permits. 39-14-507. Compliance; collection procedures. 39-14-508. Enforcement. 39-14-509. Taxpayer remedies. 39-14-510. Statute of limitations. 39-14-511. Distribution. 39-14-601. Definitions. 39-14-602. Administration; confidentiality. 39-14-603. Imposition. 39-14-604. Tax rate. 39-14-605. Exemptions. 39-14-606. Licenses; permits. 39-14-607. Compliance; collection procedures. 39-14-608. Enforcement. 39-14-609. Taxpayer remedies. 39-14-610. Statute of limitations. 39-14-611. Distribution. 39-14-701. Definitions. 39-14-702. Administration; confidentiality. 39-14-703. Imposition. 39-14-704. Tax rate. 39-14-705. Exemptions. 39-14-706. Licenses; permits. 39-14-707. Compliance; collection procedures. 39-14-708. Enforcement. 39-14-709. Taxpayer remedies. 39-14-710. Statute of limitations. 39-14-711. Distribution. 39-14-801. Severance tax distributions; distribution account created; formula. 39-14-802. Advanced conversion technologies research account created; funds deposited; use of funds. 39-15-101. Definitions. 39-15-102. Administration; confidentiality. 39-15-103. Imposition. 39-15-104. Taxation rate. 39-15-105. Exemptions. 39-15-106. Licenses; permits. 39-15-107. Compliance; collection procedures. 39-15-107.2. Voluntary disclosure. 39-15-107.3. Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement. 39-15-108. Enforcement. 39-15-109. Taxpayer remedies. 39-15-110. Statute of limitations. 39-15-111. Distribution. 39-15-201. Definitions. 39-15-202. Administration. 39-15-203. Imposition. 39-15-204. Taxation rate. 39-15-205. Exemptions. 39-15-206. Licenses; permits. 39-15-207. Compliance; collection procedures. 39-15-208. Enforcement. 39-15-209. Taxpayer remedies. 39-15-210. Statute of limitations. 39-15-211. Distribution. 39-15-301. Definitions 39-15-302. Administration. 39-15-303. Imposition. 39-15-304. Taxation rate. 39-15-305. Exemptions. 39-15-306. Licenses; permits; bonding. 39-15-307. Compliance; collection procedures. 39-15-308. Enforcement. 39-15-309. Taxpayer remedies. 39-15-310. Statute of limitations. 39-15-311. Distribution. 39-15-401. Title. 39-15-402. Definitions. 39-15-403. Authority to enter agreement. 39-15-404. Relationship to state law. 39-15-405. Agreement requirements. 39-15-406. Cooperating sovereigns. 39-15-407. Limited binding and beneficial effect. 39-15-408. Seller and third party liability. 39-15-501. Sales from remote sellers. 39-15-502. Marketplace facilitators. 39-15-601. Definitions. 39-15-602. Local government distributions of state sales 39-15-603. Legislative intent. 39-16-101. Repealed by Laws 2026, ch. 19, § 3. 39-16-102. Repealed by Laws 2026, ch. 19, § 3. 39-16-103. Repealed by Laws 2026, ch. 19, § 3. 39-16-104. Repealed by Laws 2026, ch. 19, § 3. 39-16-105. Repealed by Laws 2026, ch. 19, § 3. 39-16-106. Repealed by Laws 2026, ch. 19, § 3. 39-16-107. Repealed by Laws 2026, ch. 19, § 3. 39-16-108. Repealed by Laws 2026, ch. 19, § 3. 39-16-109. Repealed by Laws 2026, ch. 19, § 3. 39-16-110. Repealed by Laws 2026, ch. 19, § 3. 39-16-111. Repealed by Laws 2026, ch. 19, § 3. 39-16-201. Repealed by Laws 2026, ch. 19, § 3. 39-16-202. Repealed by Laws 2026, ch. 19, § 3. 39-16-203. Repealed by Laws 2026, ch. 19, § 3. 39-16-204. Repealed by Laws 2026, ch. 19, § 3. 39-16-205. Repealed by Laws 2026, ch. 19, § 3. 39-16-206. Repealed by Laws 2026, ch. 19, § 3. 39-16-207. Repealed by Laws 2026, ch. 19, § 3. 39-16-208. Repealed by Laws 2026, ch. 19, § 3. 39-16-209. Repealed by Laws 2026, ch. 19, § 3. 39-16-210. Repealed by Laws 2026, ch. 19, § 3. 39-16-211. Repealed by Laws 2026, ch. 19, § 3. 39-16-301. Repealed by Laws 2026, ch. 19, § 3. 39-16-302. Repealed by Laws 2026, ch. 19, § 3. 39-16-303. Repealed by Laws 2026, ch. 19, § 3. 39-16-304. Repealed by Laws 2026, ch. 19, § 3. 39-16-305. Repealed by Laws 2026, ch. 19, § 3. 39-16-306. Repealed by Laws 2026, ch. 19, § 3. 39-16-307. Repealed by Laws 2026, ch. 19, § 3. 39-16-308. Repealed by Laws 2026, ch. 19, § 3. 39-16-309. Repealed by Laws 2026, ch. 19, § 3. 39-16-310. Repealed by Laws 2026, ch. 19, § 3. 39-16-311. Repealed by Laws 2026, ch. 19, § 3. 39-17-101. Definitions. 39-17-102. Administration; confidentiality. 39-17-103. Imposition. 39-17-104. Taxation rate. 39-17-105. Exemptions. 39-17-106. Licenses; permits. 39-17-107. Compliance; collection procedures. 39-17-108. Enforcement. 39-17-109. Taxpayer remedies. 39-17-110. Statute of limitations. 39-17-111. Distribution. 39-17-201. Definitions. 39-17-202. Administration; confidentiality. 39-17-203. Imposition. 39-17-204. Taxation rate. 39-17-205. Exemptions. 39-17-206. Licenses; permits. 39-17-207. Compliance; collection procedures. 39-17-208. Enforcement. 39-17-209. Taxpayer remedies. 39-17-210. Statute of limitations. 39-17-211. Distribution. 39-17-301. Definitions. 39-17-302. Administration; confidentiality. 39-17-303. Imposition. 39-17-304. Taxation rate. 39-17-305. Exemptions. 39-17-306. Licenses; permits. 39-17-307. Compliance; collection procedures. 39-17-308. Enforcement. 39-17-309. Taxpayer remedies. 39-17-310. Statute of limitations. 39-17-311. Distribution. 39-18-101. Definitions. 39-18-102. Administration; confidentiality. 39-18-103. Imposition. 39-18-104. Taxation rate. 39-18-105. Exemptions. 39-18-106. Licensing; permits. 39-18-107. Compliance; collection procedures. 39-18-108. Enforcement. 39-18-109. Taxpayer remedies. 39-18-110. Statute of limitations. 39-18-111. Distribution. 39-19-101. Definitions. 39-19-102. Administration; confidentiality; fees; compensation; disposition of tax; disclosure; penalty. 39-19-103. Imposition of tax. 39-19-104. Taxation rate. 39-19-105. Exemptions. 39-19-106. Licenses; permits. 39-19-107. Compliance; collection procedures. 39-19-108. Enforcement. 39-19-109. Taxpayer remedies. 39-19-110. Statute of limitations. 39-19-111. Distribution. 39-20-101. Repealed By Laws 2004, Chapter 5, § 1. 39-20-102. Repealed By Laws 2004, Chapter 5, § 1. 39-20-103. Repealed By Laws 2004, Chapter 5, § 1. 39-20-104. Repealed By Laws 2004, Chapter 5, § 1. 39-20-105. Repealed By Laws 2004, Chapter 5, § 1. 39-20-106. Repealed By Laws 2004, Chapter 5, § 1. 39-20-107. Repealed By Laws 2004, Chapter 5, § 1. 39-20-108. Repealed By Laws 2004, Chapter 5, § 1. 39-20-109. Repealed By Laws 2004, Chapter 5, § 1. 39-20-110. Repealed By Laws 2004, Chapter 5, § 1. 39-20-111. Repealed By Laws 2004, Chapter 5, § 1. 39-21-101. Repealed By Laws 2004, Chapter 1, § 1. 39-21-102. Repealed By Laws 2004, Chapter 1, § 1. 39-21-103. Repealed By Laws 2004, Chapter 1, § 1. 39-21-104. Repealed By Laws 2004, Chapter 1, § 1. 39-21-105. Repealed By Laws 2004, Chapter 1, § 1. 39-21-106. Repealed By Laws 2004, Chapter 1, § 1. 39-21-107. Repealed By Laws 2004, Chapter 1, § 1. 39-21-108. Repealed By Laws 2004, Chapter 1, § 1. 39-21-109. Repealed By Laws 2004, Chapter 1, § 1. 39-21-110. Repealed By Laws 2004, Chapter 1, § 1. 39-21-111. Repealed By Laws 2004, Chapter 1, § 1. 39-22-101. Definitions. 39-22-102. Administration. 39-22-103. Imposition. 39-22-104. Taxation rate. 39-22-105. Exemptions. 39-22-106. Licensing; permits. 39-22-107. Compliance; collection procedures. 39-22-108. Enforcement. 39-22-109. Taxpayer remedies. 39-22-110. Statute of limitations. 39-22-111. Distribution. 39-23-101. Definitions. 39-23-102. Administration. 39-23-103. Imposition. 39-23-104. Taxation rate. 39-23-105. Exemptions. 39-23-106. Licensing; permits. 39-23-107. Compliance; collection procedures. 39-23-108. Enforcement. 39-23-109. Taxpayer remedies. 39-23-110. Statute of limitations. 39-23-111. Distribution.
What to do with it Reword it Repeal it Add a new article after it
As published
39-15-202. Administration.
(a) The state preempts the field of imposing tax upon retail sales of tangible personal property, admissions and services and purchases for storage, use or consumption in this state as provided by this article and no county, city, town or other political subdivision may impose, levy or collect taxes upon retail sales, admissions and services or purchases for storage, use or consumption in this state except as provided in this article. Any tax imposed under this article on retail sales of tangible personal property, admissions and services shall also impose an excise tax at the same rate on purchases for storage, use or consumption in this state as provided in this article.
(b) In addition to the state tax imposed under article 1 of this chapter a county, city, town or resort district may impose excise taxes as specified under this article.
(c) The administration of the county, city, town or resort district sales taxes is vested in the department which may prescribe forms and rules and regulations for making returns and for the ascertainment, assessment and collection of the taxes. The department shall keep complete records of all monies received and disbursed by it.
(d) No applicant to the state of Wyoming for grant or loan funds shall be penalized for failure to enact the tax provided in W.S. 39-15-204(a)(iii).
Your wording
Your change, as a redline
39-15-202. Administration.
(a) The state preempts the field of imposing tax upon retail sales of tangible personal property, admissions and services and purchases for storage, use or consumption in this state as provided by this article and no county, city, town or other political subdivision may impose, levy or collect taxes upon retail sales, admissions and services or purchases for storage, use or consumption in this state except as provided in this article. Any tax imposed under this article on retail sales of tangible personal property, admissions and services shall also impose an excise tax at the same rate on purchases for storage, use or consumption in this state as provided in this article.
(b) In addition to the state tax imposed under article 1 of this chapter a county, city, town or resort district may impose excise taxes as specified under this article.
(c) The administration of the county, city, town or resort district sales taxes is vested in the department which may prescribe forms and rules and regulations for making returns and for the ascertainment, assessment and collection of the taxes. The department shall keep complete records of all monies received and disbursed by it.
(d) No applicant to the state of Wyoming for grant or loan funds shall be penalized for failure to enact the tax provided in W.S. 39-15-204(a)(iii).
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.