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HB0145 • 2014

Streamlined sales tax amendments.

AN ACT relating to use tax; specifying that a taxable event occurs for the person making first use of taxable services in this state; and providing for an effective date.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Madden
Last action
2014-03-11
Official status
enrolled
Effective date
7/1/2014

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2014-03-11 LSO

    Assigned Chapter Number

  2. 2014-03-10 Governor

    Governor Signed HEA0032

  3. 2014-03-04 Senate

    S President Signed HEA No. 0032

  4. 2014-03-03 House

    H Speaker Signed HEA No. 0032

  5. 2014-03-03 LSO

    Assigned Number HEA0032

  6. 2014-03-03 Senate

    S Passed 3rd Reading

  7. 2014-02-28 Senate

    S Passed 2nd Reading

  8. 2014-02-27 Senate

    S Passed CoW

  9. 2014-02-26 Senate

    S Placed on General File

  10. 2014-02-26 Senate

    S03 Recommended Do Pass

  11. 2014-02-24 Senate

    S Introduced and Referred to S03

  12. 2014-02-24 Senate

    S Received for Introduction

  13. 2014-02-24 House

    H Passed 3rd Reading

  14. 2014-02-21 House

    H Passed 2nd Reading

  15. 2014-02-20 House

    H Passed CoW

  16. 2014-02-19 House

    H Placed on General File

  17. 2014-02-19 House

    H03 Recommended Do Pass

  18. 2014-02-13 House

    H Introduced and Referred to H03

  19. 2014-02-12 House

    H Received for Introduction

  20. 2014-02-11 LSO

    Bill Number Assigned

Official Summary Text

Bill No.: <billno> Drafter: <drafterinit>

Bill No.:
HB0145
Drafter:

JDA

LSO No.:
14LSO-0411
Effective Date:

7/1/2014

Enrolled Act No.:
HEA0032

Chapter No.:
CH0064

Prime Sponsor:
Representative Madden

Catch Title:
Streamlined sales tax amendments.

Subject:
Taxable Event for Use Tax Purposes.

Summary/Major
Elements:

Under existing law, a taxable event occurs for use tax when
storing, using or consuming tangible personal property or specified digital
products.

This bill provides that a taxable event also occurs for
use tax if the person makes first use of taxable services within the state.

This provision was added to comply with the streamlined
sales tax agreement.

Current Bill Text

Read the full stored bill text 
WORKING DRAFT

ORIGINAL HOUSE
BILL

NO.
0145

ENROLLED ACT NO. 32, HOUSE OF REPRESENTATIVES

SIXTY-SECOND LEGISLATURE OF THE STATE OF WYOMING
2014 BUDGET SESSION

AN ACT relating to
use tax;

specifying that a taxable event occurs for the person making first use of taxable services in this state;
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), (ii), (b)(i), (c)(ii) and (vi)
is amended to read:

39
‑
16
‑
103.

Imposition.

(a)

Taxable event. The following shall apply:

(i)

Persons
making first use of taxable services or

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 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;

(ii)

Specified digital products sold
, services to repair
,
alter or improve tangible personal property sold

and tangible personal property sold by any person for delivery in this state

or where first use of the service occurs 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
or service

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
, services to repair
,
alter or improve tangible personal property sold
and tangible personal property sold by any person for delivery in this state

or where first use of the service occurs 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
or service

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
making first use of taxable services or

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
making first use of taxable services or

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, 2014.

(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