Sales tax payments.

HB 138 clarifies sales tax payment rules for vendors in Wyoming. It protects vendors from liability if they paid tax to the wrong jurisdiction based on incorrect information from the state tax department. The bill creates a "local tax repayment account" to refund overpaid taxes to the correct local government, covering administrative costs with a 1% deduction. If the account holds $5 million or more, excess funds transfer to the state general fund. This bill, which died in committee in 2019, would have streamlined corrections for misplaced sales tax payments.