HB0022 Streamlined sales/use tax-amendments.

Official Summary Text

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.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE

BILL

NO.
0022

ENROLLED ACT NO. 10, HOUSE OF REPRESENTATIVES

SIXTIETH LEGISLATURE OF THE STATE OF
WYOMING
2010 BUDGET SESSION

AN ACT relating to
taxation and revenue; providing amendments to the sales and use tax statutes for telecommunications services as specified; repealing
the multiple point of use exemption
provision;
and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.
W.S. 39
‑
15
‑
104(f)(x) and (xi)(C) and 39
‑
16
‑
104(e)(vi) and (vii)(C) are amended to read:

39
‑
15
‑
104.

Taxation rate.

(f)

The tax rate imposed upon a transaction subject to this chapter shall be sourced as follows:

(x)

Except for the defined telecommunication services in paragraph (xi) of this subsection, a sale of telecommunication service sold on a basis
other than a call-by-call basis

and any ancillary service incidental to the sale
,
shall be sourced to the customer's place of primary use;

(xi)

The sales of the following telecommunication services shall be sourced to each level of taxing jurisdiction as follows:

(C)

A sale of prepaid calling service

and prepaid wireless calling service
shall be sourced in accordance with paragraph (i) of this subsection. Provided however, in the case of a sale
of

mobile telecommunications service that is

a
prepaid
telecommunications

wireless calling
service, the rule provided in subparagraph (i)(E) of this subsection shall include as an option the location associated with the mobile telephone number;

39
‑
16
‑
104.

Taxation rate.

(e)

The tax rate imposed upon a transaction subject to this chapter shall be sourced as follows:

(vi)

Except for the defined telecommunication services in paragraph (vii) of this subsection, a purchase of telecommunication service sold on a basis other than a call-by-call basis

and any ancillary service incidental to the sale
, shall be sourced to the customer's place of primary use;

(vii)

The purchase of the following telecommunication services shall be sourced to each level of taxing jurisdiction as follows:

(C)

A purchase of prepaid calling service
and prepaid wireless calling service

shall be sourced in accordance with paragraph (i) of this subsection. Provided however, in the case of a purchase of
mobile telecommunications service that is

a prepaid
telecommunications

wireless calling
service, the rule provided in subparagraph (i)(E) of this subsection shall include as an option the location associated with the mobile telephone number;

Section 2.
W.S. 39
‑
15
‑
104(f)(v) is repealed.

Section 3.
This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

1

Streamlined sales/use tax-amendments.

Plain English Breakdown

Bill History

Official Summary Text

Current Bill Text