W.S. § 39-15-102 — Administration; confidentiality

(a) This article is known and may be cited as the "Sales
and Use Tax Act".
(b) The administration of this article is vested in the
department of revenue.
(c) The department may provide for the issuance, affixing
and payment of revenue stamps or the issuance of tokens or other
devices to more efficiently secure the payment, collection and
accounting for taxes imposed by this article.
(d) Written notice by the department, using contact
information provided by the taxpayer, shall be sufficient for
the purposes of this article. Written notice may be provided
electronically by the department if the contact information
provided by the taxpayer includes an electronic communication
option.
(e) No state employee or other person who by virtue of his
employment has knowledge of the business affairs of any person
filing or required to file any tax returns under this article
shall make known their contents in any manner or permit any
person to have access to any returns or information contained
therein except as provided by law. The department may also allow
the following:
(i) The delivery to the taxpayer or his legal
representatives upon written request of a copy of any return or
report in connection with his tax;
(ii) The publication of statistics so classified to
prevent the identification of particular returns or reports;
(iii) The inspection by the attorney general of the
state of the report or return of any person who brings an action
against the state, or against whom an action is contemplated or
has been instituted;
(iv) The introduction into evidence of any report or
return or information therefrom in any administrative or court
proceeding to which the person making the report or return is a
party;
(v) The furnishing of any information to the United
States government and its territories, the District of Columbia,
any state allowing similar privileges to the department or to
the multistate tax commission for relay to tax officials of
cooperating states. Information furnished shall be only for tax
purposes;
(vi) The inspection of tax returns and records by the
state department of audit;
(vii) The sharing of information with local
government entities and other state agencies, provided a written
request is made to the department and the governmental entity or
agency demonstrates sufficient reason to obtain the information
for official business purposes.
(f) No person shall fail or refuse to make any return or
payment required by this article or shall make any false return
or statement or shall evade the payment of any tax due. No
person shall aid or abet another in any attempt to evade payment
of the tax due. No person shall knowingly attest by signature to
a false or fraudulent return. The district court of the county
in which violations of this subsection occur shall have
jurisdiction.
(g) The state preempts the field of imposing tax upon
sales and purchases of tangible personal property and storage,
use and consumption of tangible personal property as provided by
this article. No county, city, town or other political
subdivision may impose, levy or collect taxes upon sales or
storage, use or consumption of tangible personal property except
as provided in this section.
(h) The use tax imposed under this chapter shall be
administered in the same manner as the sales tax imposed under
this chapter and shall be distributed in the same manner as
sales taxes collected under this chapter subject to the specific
requirements of this chapter.