(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).
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