Taxation of specified digital products.

WORKING DRAFT

ORIGINAL HOUSE

BILL

NO.
0029

ENROLLED ACT NO. 37, HOUSE OF REPRESENTATIVES

SIXTIETH LEGISLATURE OF THE STATE OF
WYOMING
2010 BUDGET SESSION

AN ACT relating to
excise tax; imposing the sales and use tax on specified digital products as specified; providing exceptions;
and providing for an effective date.

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

Section 1.
W.S. 39
‑
15
‑
103(a)(i) by creating a new subparagraph (P) and 39
‑
16
‑
103
(a)(i), (ii), (b)(i), (c)(ii) and (vi)

are
amended to read:

39
‑
15
‑
103.

Imposition.

(a)

Taxable event. The following shall apply:

(i)

Except as provided by W.S. 39
‑
15
‑
105, there is levied an excise tax upon:

(P)

Except as otherwise provided in this subparagraph, t
he sales price of every retail sale of specified digital products within the state. A sale of specified digital products is only subject to the tax under this section if the purchaser has permanent use of the specified digital product
.

A vendor
who
purchases specified digital product
s
for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution or exhibition in whole or in part to another person shall be considered a wholesaler and not
subject to the tax imposed by this article.
Those services provided by a trade association as part of a member benefit are not subject to the tax imposed by this subparagraph.

39
‑
16
‑
103.

Imposition.

(a)

Taxable event. The following shall apply:

(i)

Persons storing, using or consuming tangible personal property
or specified digital products
, except as otherwise provided in this paragraph,

are liable for the tax imposed by this article.
Specified digital products are only subject to the tax
imposed by this article
if the purchaser has permanent use of the specified digital product
.

A vendor
who
purchases specified digital product
s
for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution or exhibition in whole or in part to another person shall be considered a wholesaler and not
subject to the tax imposed by this article.
Those services provided by a trade association as part of a member benefit are not subject to the tax imposed by this subparagraph.

The liability is not extinguished until the tax has been paid to the state but a receipt given to the person by a registered vendor in accordance with paragraph (c)(i) of this section is sufficient to relieve the purchaser from further liability;

(ii)

Specified digital products sold and t
angible personal property sold by any person for delivery in this state is deemed sold for storage, use or consumption herein and is subject to the tax imposed by this article unless the person selling the property has received from the purchaser a signed certificate stating the property was purchased for resale and showing his name and address
.
Specified digital products are only subject to the tax
imposed by this article
as specified in paragraph (i) of this subsection
;

(b)

Basis of tax. The following shall apply:

(i)

Specified digital products sold and t
angible personal property sold by any person for delivery in this state is deemed sold for storage, use or consumption herein and is subject to the tax imposed by this article unless the person selling the property has received from the purchaser a signed certificate stating the property was purchased for resale and showing his name and address
.
Specified digital products are only subject to the tax
imposed by this article as specified in
paragraph
(a)(i) of this section
;

(c)

Taxpayer. The following shall apply:

(ii)

Persons storing, using or consuming tangible personal property
or specified digital products

are liable for the tax imposed by this article.
Specified digital products are only subject to the tax
imposed by this article as specified in
paragraph
(a)(i) of this section
.

The liability is not extinguished until the tax has been paid to the state but a receipt given to the person by a registered vendor in accordance with paragraph (i) of this subsection is sufficient to relieve the purchaser from further liability;

(vi)

Every person storing, using or consuming tangible personal property
or specified digital products

purchased from a vendor who does not maintain a place of business in this state is liable for the tax imposed by this article
.
Specified digital products are only subject to the tax
imposed by this article as specified in
paragraph
(a)(i) of this section
;

Section 2.
This act is effective July 1, 2010
.

(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

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