Data processing center-sales/use tax exemption.

WORKING DRAFT
2011
STATE OF
WYOMING
11LSO-0165

HOUSE BILL
NO.
HB0026

Data processing center-sales/use tax exemption
.

Sponsored by:
Representative(s) Illoway, Brown, Buchanan, Byrd, Patton, Pedersen and Throne and Senator(s) Burns, Cooper, Emerich,

Jennings
,
Martin and Ross

A BILL

for

AN ACT relating to
sales and use taxes; providing an exemption
from sales and use taxes
for computer software

of data processing services centers as specified;
and providing for an effective date.

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

Section 1.
W.S. 39
‑
15
‑
105(a)(viii)(S)
(intro)
and 39
‑
16
‑
105(a)(viii)(H)
(intro)
are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(S)

The sales price paid for the purchase or rental of qualifying computer equipment including computers, servers, monitors, keyboards, storage devices
, prewritten and other computer software,
and other peripherals, racking systems, cabling and trays that are necessary for the operation of a data processing services center when the aggregate purchase of the qualifying equipment exceeds two million dollars ($2,000,000.00) in any calendar year. For the purpose of claiming this exemption, the purchaser shall demonstrate to the department that he:

39
‑
16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(H)

The sales price paid for the purchase or rental of qualifying computer equipment including computers, servers, monitors, keyboards, storage devices
,

prewritten and other computer software,
and other peripherals, racking systems, cabling and trays that are necessary for the operation of a data processing services center when the aggregate purchase of the qualifying computer equipment exceeds two million dollars ($2,000,000.00) in any calendar year. For the purpose of claiming this exemption, the purchaser shall demonstrate to the department that he:

Section 2.
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)

1
HB0026