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Wyoming2010Enacted

HB0022

Wyoming Sales and Use Tax Changes for Telecommunications

Last scannedOct 19, 2026, 2:19 AM

In one sentence

This law updates how sales and use taxes are calculated for telecommunications services and removes a specific tax exemption for electronic services.

What it does

  • Clarifies that ancillary services sold with telecommunications services are taxed based on the customer's place of primary use.
  • Specifies that prepaid wireless calling services are taxed in the same way as other prepaid calling services.
  • Allows the location associated with a mobile telephone number to be used as an option for sourcing tax on prepaid wireless services.
  • Makes matching changes to both the sales tax and use tax statutes.
  • Repeals the multiple point of use exemption for electronic services.

Who it affects

  • Businesses that sell telecommunications services in Wyoming.
  • Customers who purchase telecommunications services in Wyoming.

Limits and unknowns

  • The bill text does not specify the exact tax rates that will apply to these services.
  • The bill does not define every type of 'ancillary service' that may be included in a telecommunications sale.
  • The source material does not explain how the repeal of the exemption will change specific tax amounts for individual customers.

Plain language

Terms to know

Sourcing
The rule that determines which location's tax rate applies to a sale or purchase.
Ancillary service
A minor service that is incidental to or added to the main service being sold.
Multiple point of use exemption
A provision that previously allowed certain electronic services to be exempt from tax if used in multiple locations.

Official record

Sources

Source checked
Official bill pageIntroduced textOfficial digestOfficial summaryCurrent bill text
Read the official summary

Bill No.: <billno> Drafter: <drafterinit> Bill No.: HB0022 Drafter: MQ LSO No.: 10LSO-0234 Effective Date: 3/4/2010 Enrolled Act No.: HEA0010 Chapter No.: 35 Prime Sponsor: Representative Anderson, R. Catch Title: Streamlined sales/use tax-amendments. Subject: Amends sales/use tax law for telecommunications and transportation services. Summary/Major Elements: Clarifies that a sale of telecommunications services which are sourced for sales/use tax purposes also include the sale of any ancillary service incidental to the sale. Specifies that a prepaid wireless calling service is sourced in the same manner as the sale of a prepaid calling service. Makes the same mirror amendments to the sales and use tax statutes. Repeals the multiple point of use exemption for electronic services.

Public statements

Why lawmakers voted

Last checked Aug 8, 6:36 AM

Voted Yes

Why they voted this way

The lawmaker states the bill ensures total compliance with the Streamlined Sales Tax initiative adopted by other states and clarifies existing practices without changing them.

Public statementFloor statement at 1:02:45 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

5 roll calls

S Passed 3rd Reading 29-1-0-0-02010-02-26 · Senate29 yes 1 no
Yes
29
No
1
Absent
0
Excused
0
Conflict
0

Yes 29

Austin "Kit" JenningsS28Bill LandenR · S27Bruce Burns Jr.S21Charles ScottR · S30Chuck TownsendS01Curtis MeierS03Dan DockstaderR · S16Drew A PerkinsS29Eli D BeboutS26Floyd EsquibelS08Gerald E GeisS20Grant C LarsonS17Henry R CoeS18James E Elliott Jr.S11Jim AndersonS02John C SchifferS22John HastertS13John J HinesS23Kathryn L SessionsS07Marty A MartinS12Michael J Mr. Von FlaternS24Mike MassieS09Phil A NicholasS10Ray R PetersonS19Rick D HunnicuttS05Saundra MeyerS15Stan CooperS14Tony RossS04Wayne H JohnsonS06

No 1

Cale CaseR · S25
S03 Recommended Do Pass 5-0-0-0-02010-02-18 · Senate5 yes 0 no
Yes
5
No
0
Absent
0
Excused
0
Conflict
0

Yes 5

Cale CaseR · S25Drew A PerkinsS29Grant C LarsonS17John C SchifferS22Marty A MartinS12
H Passed 3rd Reading 57-0-3-0-02010-02-16 · House57 yes 0 no
Yes
57
No
0
Absent
0
Excused
3
Conflict
0

Yes 57

Allen M JaggiH18Amy L EdmondsH12Bernadine CraftH17Bill ThompsonH60Bryan K PedersenH07Catherine R ConnollyH13Colin SimpsonH24David R MillerH55Debbie HammonsH27Del McOmieH54Dn.Edward BuchananH04Elaine HarveyH26Frank D PeasleyH03George BagbyH15Glenn W MonizH46Gregory R BlikreH53Jack D Landon Jr.H30James A RoscoeH22James W ByrdH44John D Bonner Jr.H25John W PattonH29Joseph M BarbutoH48Kathleen DavisonH20Keith M GingeryH23Ken A EsquibelH41Kermit C BrownH14Lisa A SheppersonH58Lori A MillinH08Lorraine K QuarbergH28Mark SemlekH01Mary A ThroneH11Mary W HalesH36Matt TeetersH05Michael A GilmoreH59Michael K MaddenH40Owen PetersenH19Pat ChildersH50Peter S IllowayH42Richard L CannadyH06Robert A BrechtelH38Robert M McKimH21Rodney "Pete" AndersonH10Rosie M BergerH51Ross DiercksH02Roy CoheeH35Seth A CarsonH45Stanley L BlakeH39Steve HarshmanR · H37Sue E WallisH52Terry L KimbleH49Thomas A LockhartH57Timothy M StubsonH56Tom Lubnau IIH31William "Jeb" StewardH47W. Patrick P GogglesH33Zwonitzer

Excused 3

Frank PhilpH34Pete JorgensenH16Timothy P HallinanH32
H03 Recommended Do Pass 9-0-0-0-02010-02-10 · House9 yes 0 no
Yes
9
No
0
Absent
0
Excused
0
Conflict
0

Yes 9

Amy L EdmondsH12David R MillerH55Ken A EsquibelH41Mark SemlekH01Michael K MaddenH40Owen PetersenH19Rodney "Pete" AndersonH10Sue E WallisH52W. Patrick P GogglesH33
H Introduced and Referred to H03 56-2-2-0-02010-02-09 · House56 yes 2 no
Yes
56
No
2
Absent
0
Excused
2
Conflict
0

Yes 56

Allen M JaggiH18Amy L EdmondsH12Bernadine CraftH17Bill ThompsonH60Bryan K PedersenH07Catherine R ConnollyH13Colin SimpsonH24David R MillerH55Debbie HammonsH27Del McOmieH54Dn.Edward BuchananH04Elaine HarveyH26George BagbyH15Glenn W MonizH46Gregory R BlikreH53Jack D Landon Jr.H30James A RoscoeH22James W ByrdH44John D Bonner Jr.H25John W PattonH29Joseph M BarbutoH48Kathleen DavisonH20Keith M GingeryH23Ken A EsquibelH41Kermit C BrownH14Lisa A SheppersonH58Lori A MillinH08Lorraine K QuarbergH28Mark SemlekH01Mary A ThroneH11Mary W HalesH36Matt TeetersH05Michael A GilmoreH59Michael K MaddenH40Owen PetersenH19Pat ChildersH50Pete JorgensenH16Peter S IllowayH42Richard L CannadyH06Robert A BrechtelH38Robert M McKimH21Rodney "Pete" AndersonH10Rosie M BergerH51Ross DiercksH02Roy CoheeH35Seth A CarsonH45Stanley L BlakeH39Steve HarshmanR · H37Terry L KimbleH49Thomas A LockhartH57Timothy M StubsonH56Tom Lubnau IIH31William "Jeb" StewardH47W. Patrick P GogglesH33Zwonitzer

No 2

Frank D PeasleyH03Sue E WallisH52

Excused 2

Frank PhilpH34Timothy P HallinanH32

Official activity

Bill history

  1. Assigned Chapter Number - 35LSO
  2. Governor Signed HEA0010Governor
  3. S President Signed HEA No. 0010Senate
  4. H Speaker Signed HEA No. 0010House
  5. Assigned Number HEA0010LSO
  6. S Passed 3rd ReadingSenate
  7. S Passed 2nd ReadingSenate
  8. S Passed CoWSenate
  9. S Placed on General FileSenate
  10. S03 Recommended Do PassSenate
  11. S Introduced and Referred to S03Senate
  12. S Received for IntroductionSenate
  13. H Passed 3rd ReadingHouse
  14. H Passed 2nd ReadingHouse
  15. H Passed CoWHouse
  16. H Placed on General FileHouse
  17. H03 Recommended Do PassHouse
  18. H Introduced and Referred to H03House
  19. H Received for IntroductionHouse
  20. Bill Number AssignedLSO