Sales and use tax sourcing.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0532

HOUSE BILL
NO.

HB0247

Sales and use tax sourcing
.

Sponsored by:
Representative(s) Patton

A BILL

for

AN ACT relating to
sales and use tax; specifying where to source sales and use of certain products for commercial or industrial use;
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) by creating a new paragraph (xii) and 39
‑
16
‑
104(e) by creating a new paragraph (viii) 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:

(xii)

Notwithstanding any other provision of this subsection, the sale of any product for commercial or
industrial use which has a value of two hundred fifty thousand dollars ($250,000.00) or more shall be sourced where the product is installed or used. If the product is used in more than one (1) location or it is otherwise not
possible
to determine the location where the product is installed or used under this paragraph, the product shall be sourced as specified in paragraph (
i
) of this subsection.

39
‑
16
‑
104.

Taxation rate.

(e)

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

(viii)

Notwithstanding any other provision of this subsection, the purchase of any product for commercial or industrial use which has a value of two hundred fifty thousand dollars ($250,000.00) or more shall be sourced where the product is installed or used. If the product is used in more than one (1) location or it is otherwise not
possible
to determine the location where the product is installed or used under this paragraph, the product shall be sourced as specified in paragraph (
i
) of this subsection.

Section 2.

This act is effective July 1, 2013.

(END)

1
HB0247