Sales and use tax application.

21LSO-0133
2021
STATE OF WYOMING
21LSO-0133
Numbered
2.0

HOUSE BILL NO. HB0168

Sales and use tax application.

Sponsored by: Representative(s) Connolly and Senator(s) Case and Rothfuss

A BILL

for

AN ACT relating to sales and use taxes; providing that the sales tax shall apply to sales of specified services; repealing sales and use tax exemptions as specified; and providing for an effective date.

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

Section 1.

W.S. 39
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15
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101(a) by creating new paragraphs (xlviii) and (xlix) and 39
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15
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103(a)(i) by creating a new subparagraph (Q) are amended to read:

39
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15
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101.

Definitions.

(a)

As used in this article:

(xlviii)

"Indigent" means a person whose financial resources and income are insufficient to enable him to pay the reasonable fees and expenses of an attorney licensed to practice in this state as determined by the department each year as a percentage of the federal poverty level;

(xlix)

"Service" means the activities specified under this paragraph provided to other persons for a fee, retainer, commission or other consideration and which activities involve predominately the performance of an act other than the selling of tangible property. "Service" does not include the acts performed by an employee for his employer. "Service" includes the following activities:

(A)

Agricultural services including landscape consulting and planning, lawn and garden services, veterinary services and other agricultural services that are not otherwise classified;

(B)

Personal services including beauty shops, barber shops, tax return preparation services and other personal services that are not otherwise classified, provided that personal services shall not include health care services or funeral or crematory services;

(C)

Business services including commercial art and graphic design, court reporting services, disinfecting and pest control services, building maintenance services, computer programming services, data processing services and other business services that are not otherwise classified, provided that business services shall not include pro bono legal services, legal services provided to an indigent person or banking services;

(D)

Amusement and recreation services including dance studios, dance schools, dance halls, bowling centers, physical fitness centers, public golf courses, membership sports clubs and other amusement and recreation services that are not otherwise classified; and

(E)

Engineering and management services including engineering services, architectural services, surveying services, accounting, auditing, bookkeeping, commercial research, testing laboratories, management services, management consulting services, facilities support services and services of real estate agents and managers.

39
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15
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103.

Imposition.

(a)

Taxable event.

The following shall apply:

(i)

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

(Q)

The sales price paid for engaging in or rendering any service as defined in W.S. 39
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15
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101(a)(xlix).

Section 2.

W.S. 39
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15
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101(a)(xix), (xx) and (xlv), 39
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15
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105(a)(viii)(O) and (S), 39
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16
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101(a)(xiii) and (xiv) and 39
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105(a)(viii)(D) and (H) are repealed.

Section 3
.

This act is effective July 1, 2021
.

(END)

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HB0168