Two Important Hospitality Related Laws Effective July 1, 2013
In 2012 member restaurants across the state were being audited and in some cases, hit with significant bills for back taxes as a result of not collecting sales tax on “mandatory gratuities.”
The passage of HB 111 Tips and Gratuities-Sales Tax means that properties charging a mandatory gratuity for food and beverages will no longer be required by the state to collect sales tax on these gratuities.
It is important to note that service charges are still subject to sales tax.
It is also important to fully understand a decision made by the IRS last year regarding mandatory gratuities as they apply to businesses ability to count the “tip credit.” The full IRS explanation can be read at http://www.irs.gov/taxtopics/tc761.html
The passage of House Bill 122 (Alcoholic beverages purchases – acceptable identification) will implement several important updates to the types of identification recognized in Wyoming for alcohol purchases.
Prior to the passage of HB 122, Wyoming liquor retailers were not allowed to take identification cards issued by other U.S. states as valid identification, although we were allowed to take driver’s licenses from other states. Over the last decade, the quality of state issued I.D. cards has improved considerably, on par with the driver’s licenses issued by those states. Starting July 1, a valid picture identification card issued by any state, territory or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico will be acceptable for alcohol purchases.
HB 122 also removes driver’s licenses from an “official governmental agency of Canada or Mexico” from the valid identification for alcohol purchases. Bear in mind that we still recognize a permanent resident card issued by the United States citizenship and immigration services (popularly known as a “green card), or an internationally accepted passport.
For any questions regarding these two bills, effective July 1, 2013, please contact Chris Brown at email@example.com