5th Penny/General Purpose Tax


5th Penny General Purpose Tax Renewal

The General Purpose Excise Tax is often referred to as the "5th Penny" to differentiate it from State Sales Tax and the "6th Penny" Specific Purpose Tax.  Local governments are authorized to collect the "5th Penny" through State Statute §39-15-203.  This tax is levied on retail sales of tangible personal property; admissions and services; and upon sales and storage, use and consumption of tangible personal property.  State Law requires that revenue generated from the "5th Penny" will be used by local governments for general operations.

Albany County voters initially approved the imposition of the "5th Penny" in 1986.  Voters have voted to supported the continuation of the "5th Penny"  in 1990, 1994, 1998, 2002, 2006, 2010 and 2014.   The current "5th Penny" tax will expire in June of 2019.  

The vote to renew the "5th Penny" tax will occur at the general election on November 6, 2018.  

For voting information in Albany County, WY click here.

On the Ballot for November 6, 2018

BALLOT PROPOSITION 1 - "Shall the Board of County Commissioners of the County of Albany, State of Wyoming, be authorized to impose a general purpose excise tax of 1% upon retail sales of tangible personal property, admissions and services made within the  County for general revenue purposes?"

See Sample Ballots by Clicking here.

For more Information Contact:

  • City of Laramie - Phone: 307.721.5226, Email, Website
  • Albany County - Email, Website
  • Rock River - Phone: 307.460.8752, Email, Website