Use tax-temporary storage of goods.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0595

HOUSE BILL
NO.

HB0233

Use tax-temporary storage of goods.

Sponsored by:
Representative(s) Patton, Coleman and Senator(s) Burns

A BILL

for

AN ACT relating to
use tax;

exempting personal property temporarily stored in this state from use tax as specified;
and providing for an effective date.

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

Section 1.

W.S. 39
‑
16
‑
103(
a)(
i
) is amended to read:

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.

For tangible personal
property which is brought into this state and is destined for use under contract in a specific taxing jurisdiction, storage in this state in another taxing jurisdiction for ninety (90) days or less shall not invoke the use tax until the property arrives in the jurisdiction where it will be used.

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 products 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;

Section 2.

This act is effective July 1, 2013.

(END)

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HB0233