Chapter 12 - Income Tax
CHAPTER 15 - SALES TAX
ARTICLE 1 - STATE SALES TAX
39-15-101. Definitions.
(a) As used in this article:
(i) "Lodging service" means the provision of sleepingaccommodations to transient guests and shall include the providing of sites forthe placement of tents, campers, trailers, mobile homes or other mobilesleeping accommodations for transient guests;
(ii) "Lodging tax" means the excise tax imposed onlodging services;
(iii) Repealed By Laws 2009, Ch. 170, 2.
(iv) "Quarterly return" means a tax return for each offour (4) periods of three (3) consecutive months in a calendar year beginningwith January, April, July or October;
(v) "Real property" means land and appurtenances,including structures affixed thereto. An article shall be considered realproperty if:
(A) It is buried or embedded; or
(B) It is physically or constructively annexed to the realproperty; and
(C) It is adapted to the use of the real property; and
(D) Considering the purpose for which the annexation was made,one can reasonably infer that it was the intent of the annexing party to makethe article a permanent part of the real property.
(vi) "Retail sale" means any sale, lease or rental forany purpose other than for resale, sublease or subrent;
(vii) "Sale" means any transfer of possession in thisstate for a consideration including the fabrication of tangible personalproperty when the materials are furnished by the purchaser but excluding anexchange or transfer of tangible personal property upon which the seller hasdirectly or indirectly paid sales or use tax incidental to:
(A) A division of partnership assets among the partnersaccording to their interests in the partnership. As used in this subparagraph,"partnership" includes a limited partnership;
(B) The formation of a corporation by the owners of a businessand the transfer of their business assets to the corporation in exchange for allthe corporation's outstanding stock, except qualifying shares, in proportion toassets contributed;
(C) The transfer of assets of shareholders in the formation ordissolution of professional corporations;
(D) The dissolution and the pro rata distribution of thecorporation's assets to its stockholders;
(E) The transfer of assets from a parent corporation to asubsidiary corporation which is owned at least eighty percent (80%) by theparent corporation, which transfer is solely in exchange for stock orsecurities of the subsidiary corporation;
(F) The transfer of assets from a subsidiary corporation whichis owned at least eighty percent (80%) by the parent corporation to a parentcorporation or to another subsidiary which is owned at least eighty percent(80%) by the parent corporation, which transfer is solely in exchange for stockor securities of the parent corporation or the subsidiary which received theassets;
(G) A transfer of a partnership interest;
(H) The formation of a partnership by the transfer of assets tothe partnership or transfers to a partnership in exchange for proportionateinterests in the partnership;
(J) The repossession of personal property by a chattel mortgageholder or foreclosure by a lienholder;
(K) The transfer of assets between parent and closely heldsubsidiary corporations, or between subsidiary corporations closely held by thesame parent corporation, or between affiliated companies, partnerships andcorporations which are owned in similar percentages by the same persons."Closely held subsidiary corporation" means a corporation in whichthe parent corporation owns stock possessing at least eighty percent (80%) ofthe total combined voting power of all classes of stock entitled to vote andowns at least eighty percent (80%) of the total number of shares of all other classesof stock;
(M) The sale of a business entity when sold to a purchaser ofall or not less than eighty percent (80%) of the value of all of the assetswhich are located in this state of the business entity when the purchasercontinues to use the tangible personal property in the operation of an ongoingbusiness entity in this state. As used in this subparagraph, "businessentity" means and includes an individual, partnership, corporation,corporate division, joint stock company or any other association or entity,public or private, or separate business unit thereof.
(viii) "Sales price":
(A) Shall apply to the measure subject to sales tax and meansthe total amount or consideration, including cash, credit, property andservices for which personal property or services are sold, leased or rented,valued in money, whether received in money or otherwise, without any deductionfor the following:
(I) The seller's cost of property sold;
(II) The cost of materials used, labor or service cost,interest, losses, all costs of transportation to the seller and any otherexpense of the seller;
(III) Charges by the seller for any services necessary tocomplete the sale other than delivery and installation charges;
(IV) Delivery charges;
(V) Installation charges;
(VI) Repealed by Laws 2007, Ch. 10, 2.
(B) Shall not include:
(I) Discounts, including cash, terms or coupons which are notreimbursed by a third party, which are allowed by a seller and taken by apurchaser on a sale;
(II) Interest, financing and carrying charges from creditextended on the sale of personal property or services, if the amount is separatestated on the invoice, bill of sale or similar document given to the purchaser;and
(III) Any tax legally imposed directly on the consumer which isseparately stated on the invoice, bill of sale or similar document given to thepurchaser.
(C) "Sales price" shall include considerationreceived by the seller from third parties if:
(I) The seller actually receives consideration from a partyother than the purchaser and the consideration is directly related to the pricereduction or discount on the sale;
(II) The seller has an obligation to pass the price reduction ordiscount through to the purchaser;
(III) The amount of the consideration attributable to the sale isfixed and determinable by the seller at the time of the sale of the item to thepurchaser; and
(IV) One (1) of the following criteria is met:
(1) Thepurchaser presents a coupon, certificate or other documentation to the sellerto claim a price reduction or discount where the coupon certificate ordocumentation is authorized, distributed or granted by a third party with theunderstanding that the third party will reimburse any seller to whom thecoupon, certificate or documentation is presented;
(2) Thepurchaser identifies himself to the seller as a member of a group ororganization entitled to a price reduction or discount. A preferred customer cardthat is available to any patron shall not constitute membership in such agroup; or
(3) The price reduction or discount is identified as a third party price reductionor discount on the invoice received by the purchaser or on a coupon,certificate or other documentation presented by the purchaser.
(ix) "Tangible personal property" means all personalproperty that can be seen, weighed, measured, felt or touched, or that is inany other manner perceptible to the senses. "Tangible personalproperty" includes electricity, water, gas, steam and prewritten computersoftware; and includes any controlled substances as defined by W.S.35-7-1002(a)(iv) which are not sold pursuant to a written prescription of orthrough a licensed practitioner as defined by W.S. 35-7-1002(a)(xx);
(x) "Taxpayer" means the purchaser of tangiblepersonal property, admissions or services which are subject to taxation underthis article;
(xi) "Tertiary production" means the crude oilrecovered from a petroleum reservoir by means of a tertiary enhanced recoveryproject to which one (1) or more tertiary enhanced recovery techniques meetingthe certification requirements of the Wyoming oil and gas conservationcommission or the United States government are being applied;
(xii) "This article" means W.S. 39-15-101 through39-15-111;
(xiii) "Transportable home" means and includes thefollowing as defined:
(A) "Modular home" means a residential dwellingconstructed in a factory to a residential construction code other than the FederalManufactured Home Construction and Safety Standards;
(B) "Prebuilt home" means any residential dwellingthat is wholly, or in substantial part, made, fabricated, formed or assembledin manufacturing facilities for installation or assembly on a building site. Prebuilt home shall include, but not be limited to, a manufactured home,modular home and mobile home;
(C) "Manufactured home" means a residential dwellingbuilt in accordance with the Federal Manufactured Home Construction and SafetyStandards which is a unit more than eight and one-half (8 1/2) feet in widthwhich is designed, constructed and equipped as a dwelling place or place ofbusiness to which wheels may be attached for movement upon streets or highways.Transportable homes are not included within the meanings of trailer houses ortrailers.
(xiv) "Transient guest" means a guest who remains forless than thirty (30) continuous days;
(xv) "Vendor" means any person engaged in the businessof selling at retail or wholesale tangible personal property, admissions orservices which are subject to taxation under this article. "Vendor"includes a vehicle dealer as defined by W.S. 31-16-101(a)(xviii);
(xvi) "Wholesale sale" means a sale of tangiblepersonal property or services to a vendor for subsequent sale;
(xvii) "Delivery charge" means a charge by the sellerfor preparation and delivery to a location designated by the purchaser ofpersonal property or services including, but not limited to, transportation,shipping, handling, postage, crating and packing;
(xviii) "Well site" means an area within a two hundredfifty (250) foot radius of an oil or gas wellbore;
(xix) "Directly and predominantly in manufacturing"means an item manufactured from inventoried raw or prepared material beginningat the point at which raw or prepared material is moved from plant inventory ona contiguous plant site and ending at a point at which manufacturing has alteredthe raw or prepared material to its completed form, including packaging, ifrequired. Machinery used during the manufacturing process to move material fromone direct production step to another in a continuous flow and machinery usedin testing during the manufacturing process shall be deemed to be used directlyand predominantly in manufacturing;
(xx) "Machinery" means all tangible personal propertyeligible for a sales tax exemption pursuant to W.S. 39-15-105(a)(viii)(O), usedto produce an article of tangible personal property. The term includes both thebasic unit and any adjunct or attachment necessary for the basic unit toaccomplish its intended function, the materials for the construction or repairof machinery, and machine tools;
(xxi) "Manufacturing" means the operation of producinga new product, article, substance or commodity different from and having adistinctive nature, character or use from the raw or prepared material;
(xxii) "NAICS" means the Northern American IndustryClassification System manual of 2002 that organizes establishments intoindustries on the basis of the activity in which they are primarily engaged;
(xxiii) "Certified automated system" means softwarecertified under the streamlined sales and use tax agreement to calculate thetax imposed by each jurisdiction on a transaction, determine the amount of taxto remit to the appropriate state and maintain a record of the transaction;
(xxiv) "Certified service provider" means an agentcertified under the streamlined sales and use tax agreement to perform all theseller's sales and use tax functions, other than the seller's obligation toremit tax on its own purchases;
(xxv) "Computer" means an electronic device thataccepts information in a digital or similar form and manipulates it for aresult based on a sequence of instructions;
(xxvi) "Computer software" means a set of codedinstructions designed to cause a computer or automatic data processingequipment to perform a task;
(xxvii) "Delivered electronically" means delivered to thepurchaser by means other than tangible storage media;
(xxviii) "Drug" means a compound, substance orpreparation, and any component of a compound, substance or preparation, otherthan food and food ingredients, dietary supplements or alcoholic beverages:
(A) Recognized in the official United States Pharmacopoeia,official Homeopathic Pharmacopoeia of the United States, or official NationalFormulary, or a supplement to any of them;
(B) Intended for use in the diagnosis, cure, mitigation,treatment or prevention of disease; or
(C) Intended to affect the structure or any function of thebody.
(xxix) "Durable medical equipment" means equipmentincluding its repair and replacement parts which:
(A) Can withstand repeated use;
(B) Is primarily and customarily used to serve a medicalpurpose;
(C) Generally is not useful to a person in the absence of illnessor injury;
(D) Is not worn in or on the body;
(E) Does not include "mobility enhancing equipment".
(xxx) "Electronic" means relating to technology havingelectrical, digital, magnetic, wireless, optical, electromagnetic or similarcapabilities;
(xxxi) "Intangible personal property" includes:
(A) Money and cash on hand including currency, gold, silver andother coin, bank drafts, certified checks and cashier's checks;
(B) Money on deposit;
(C) Accounts receivable and other credits;
(D) Bonds, promissory notes, debentures and other evidences ofdebt;
(E) Shares of stock or other written evidence of ownership;
(F) Judgments for the payment of money;
(G) Annuities and annuity contracts.
(xxxii) "Lease" or "rental" means any transferof possession or control of tangible personal property for consideration for afixed or indeterminate period of time. A lease or rental may include futureoptions to purchase or extend the lease or rental. "Lease" or"rental" shall include any agreement covering a motor vehicle ortrailer where the amount of consideration may be increased or decreased byreference to the amount realized upon sale or disposition of the property asdefined in 26 U.S.C. 7701(h)(l). The definitions in this paragraph shall beused for sales and use tax purposes regardless of whether a transaction ischaracterized as a lease or rental under generally accepted accountingprinciples, the Internal Revenue Code, the Uniform Commercial Code, or otherapplicable provisions of federal, state or local law. "Lease" or"rental" shall not include:
(A) A transfer of possession or control of property under asecurity agreement or deferred payment plan that requires the transfer of titleupon completion of the required payments;
(B) A transfer of possession or control of property under anagreement that requires the transfer of title upon completion of requiredpayments and payment of an option price which does not exceed the greater ofone hundred dollars ($100.00) or one percent (1%) of the total requiredpayments; or
(C) Providing tangible personal property along with an operatorfor a fixed or indeterminate period of time, with the condition that theoperator is necessary for the equipment to perform as designed. For purposesof this subparagraph, an operator shall do more than maintain, inspect or setup the tangible personal property.
(xxxiii) "Load and leave" means delivery to the purchaserby use of a tangible storage media where the tangible storage media is notphysically transferred to the purchaser;
(xxxiv) "Mobility enhancing equipment" means equipmentincluding its repair and replacement parts which:
(A) Is primarily and customarily used to provide or increasethe ability to move from one (1) place to another and which is appropriate foruse either in a home or a motor vehicle;
(B) Is not generally used by persons with normal mobility;
(C) Does not include any motor vehicle or equipment on a motorvehicle normally provided by a motor vehicle manufacturer;
(D) Does not include "durable medical equipment".
(xxxv) "Over-the-counter-drug" means a drug thatcontains a label that identifies the product as a drug as required by 21 C.F.R. 201.66. The "over-the-counter-drug" label includes:
(A) A drug facts panel; or
(B) A statement of any active ingredient with a list of theingredient contained in the compound, substance or preparation.
(xxxvi) "Prescription" means an order, formula or recipeissued in any form of oral, written, electronic or other means of transmissionby a duly licensed practitioner as defined by W.S. 35-7-1002(a)(xx);
(xxxvii) "Prewritten computer software" means computer softwareincluding any prewritten upgrade, which is not designed and developed by theauthor or other creator to the specifications of a specific purchaser. Thecombining of two (2) or more prewritten computer software programs orprewritten portions thereof does not cause the combination to be other thanprewritten computer software. Prewritten computer software includes softwaredesigned and developed by the author or other creator to the specifications ofa specific purchaser when it is sold to a person other than the specificpurchaser. Where a person modifies or enhances computer software of which theperson is not the author or creator, the person shall be deemed to be theauthor or creator only of the person's modifications or enhancements. Prewrittencomputer software or a prewritten portion thereof that is modified or enhancedto any degree, where the modification or enhancement is designed and developedto the specifications of a specific purchaser remains prewritten computersoftware. However, where there is a reasonable, separately stated charge or aninvoice or other statement of the price given to the purchaser for themodification or enhancement, the modification or enhancement shall notconstitute prewritten computer software;
(xxxviii) "Prosthetic device" means a replacement,corrective or supportive device including repair and replacement parts for thedevice, worn on or in the body to:
(A) Artificially replace a missing portion of the body;
(B) Prevent or correct physical deformity or malfunction; or
(C) Support a weak or deformed portion of the body.
(xxxix) Telecommunications definitions:
(A) "800 service" means a telecommunications servicethat allows a caller to dial a toll-free number without incurring a charge forthe call. The service is typically marketed under the name "800","855", "866", "877" and "888" toll-freecalling, and any subsequent numbers designated by the Federal CommunicationsCommission;
(B) "900 service" means an inbound tolltelecommunications service purchased by a subscriber that allows thesubscriber's customers to call in to the subscriber's prerecorded announcementor live service. 900 service shall not include the charge for collectionservices provided by the seller of the telecommunications services to thesubscriber or service or product sold by the subscriber to the subscriber'scustomer. The service is typically marketed under the name "900"service, and any subsequent numbers designated by the Federal CommunicationsCommission;
(C) "Ancillary services" means services that areassociated with or incidental to the provision of telecommunications services,including but not limited to detailed telecommunications billing, directoryassistance, vertical service and voice mail services;
(D) "Coin-operated telephone service" means atelecommunications service paid for by inserting money into a telephone acceptingdirect deposits of money to operate;
(E) "Conference bridging service" means an ancillaryservice that links two (2) or more participants of an audio or video conferencecall and may include the provision of a telephone number. Conference bridgingservice shall not include the telecommunications services used to reach theconference bridge;
(F) "Detailed telecommunications billing service"means an ancillary service of separately stating information pertaining toindividual calls on a customer's billing statement;
(G) "Directory assistance" means an ancillary serviceof providing telephone number information or address information;
(H) "Fixed wireless service" means atelecommunications service that provides radio communication between fixedpoints;
(J) "International" means a telecommunicationsservice that originates or terminates in the United States and terminates ororiginates outside the United States, respectively. United States includes theDistrict of Columbia or a United States territory or possession;
(K) "Interstate" means a telecommunications servicethat originates in one (1) state of the United States or a United Statesterritory or possession, and terminates in a different state of the UnitedStates or a United States territory or possession;
(M) "Intrastate" means a telecommunications servicethat originates in one (1) state of the United States or a United States territoryor possession and terminates in the same state of the United States or a UnitedStates territory or possession;
(N) "Mobile wireless service" means atelecommunications service that is transmitted, conveyed or routed regardlessof the technology used, whereby the origination or termination points of thetransmission, conveyance or routing are not fixed, including, by way of exampleonly, telecommunications services that are provided by a commercial mobileradio service provider;
(O) "Paging service" means a telecommunicationsservice that provides transmission of coded radio signals for the purpose ofactivating specific pagers, which transmissions may include messages or sounds;
(P) "Pay telephone service" means atelecommunications service provided through any pay telephone;
(Q) "Prepaid calling service" means the right toaccess exclusively telecommunications services, which require advance paymentand which enables the origination of call using an access number orauthorization code, whether manually or electronically dialed, and that is soldin predetermined units or dollars of which the number declines with use in aknown amount;
(R) "Prepaid wireless calling service" means atelecommunications service that provides the right to utilize mobile wirelessservice as well as other nontelecommunications services including the downloadof digital products delivered electronically, content and ancillary services,which require advance payment that is sold in predetermined units of dollars ofwhich the number declines with use in a known amount;
(S) "Private communications service" means atelecommunications service that entitles the customer to exclusive or priorityuse of a communications channel or group of channels between or among terminationpoints, regardless of the manner in which the channel or channels areconnected, and includes switching capacity, extension lines, stations and anyother associated services that are provided in connection with the use of thechannel or channels;
(T) "Residential telecommunications service" means atelecommunications service or ancillary services provided to an individual forpersonal use at a residential address, including an individual dwelling unitsuch as an apartment. In the case of institutions where individuals reside suchas schools or nursing homes, telecommunications service is consideredresidential if it is provided to and paid for by an individual resident ratherthan the institution;
(U) "Telecommunications service" means the electronictransmission, conveyance or routing of voice, data, audio, video or any otherinformation or signals to a point, or between or among points. The termtelecommunications service includes such transmission, conveyance or routing inwhich computer processing applications are used to act on the form, code orprotocol of the content for purposes of transmission, conveyance or routingwithout regard to whether such service is referred to as voice over internetprotocol services or is classified by the Federal Communications Commission asenhanced or value added. Telecommunications service shall not include:
(I) Data processing and information services that allow data tobe generated, acquired, stored, processed or retrieved and delivered by anelectronic transmission to a purchaser where the purchaser's primary purposefor the underlying transaction is the processed data or information;
(II) Installation or maintenance of wiring or equipment on acustomer's premises;
(III) Tangible personal property;
(IV) Advertising, including but not limited to directoryadvertising;
(V) Billing and collection services provided to third parties;
(VI) Internet access service;
(VII) Radio and television audio and video programming services,regardless of the medium, including the furnishing of transmission, conveyanceand routing of the services by the programming service provider. Radio andtelevision audio and video programming services shall include but not belimited to cable service as defined in 47 C.F.R. 20.3;
(VIII) Ancillary services; or
(IX) Digital products delivered electronically including but notlimited to software, music, video, reading materials or ring tones.
(W) "Value-added nonvoice data service" means aservice that otherwise meets the definition of telecommunications services inwhich computer processing applications are used to act on the form, content,code, or protocol of the information or data primarily for a purpose other thantransmission, conveyance or routing;
(Y) "Vertical service" means an ancillary servicethat is offered in connection with one (1) or more telecommunications services,which offers advanced calling features that allow customers to identify callersand to manage multiple calls and call connections, including conferencebridging services;
(Z) "Voice mail service" means an ancillary servicethat enables the customer to store, send or receive recorded messages. Voicemail service does not include any vertical services that the customer may berequired to have in order to utilize the voice mail service.
(xl) "Bundled transaction" means the retail sale oftwo (2) or more products, except real property and services to real property,where the products are otherwise distinct and identifiable, and the productsare sold for one (1) nonitemized price. A bundled transaction does not includethe sale of any products in which the sales price varies or is negotiable basedon the selection by the purchaser of the products included in the transaction:
(A) "Distinct and identifiable products" does notinclude:
(I) Packaging such as containers, boxes, sacks, bags andbottles or other materials such as wrapping, labels, tags and instructionguides that accompany the retail sale of the products and are incidental orimmaterial to the retail sale thereof;
(II) A product provided free of charge with the requiredpurchase of another product. A product is provided free of charge if the salesprice of the product purchased does not vary depending on the inclusion of theproduct provided free of charge;
(III) Items included in the definition of sales price.
(B) "One (1) nonitemized price" does not include aprice that is separately identified by product on a binding sales or othersupporting sales-related documentation made available to the customer in paperor electronic form including, but not limited to an invoice, bill of sale,receipt, contract, service agreement, lease agreement, periodic notice of ratesand services, rate card or price list;
(C) A transaction that otherwise meets the definition of abundled transaction as defined above, is not a bundled transaction if it is:
(I) The retail sale of tangible personal property and a servicewhere the tangible personal property is essential to the use of the service,and is provided exclusively in connection with the service, and the true objectof the transaction is the service; or
(II) The retail sale of services where one (1) service isprovided that is essential to the use or receipt of a second service and thefirst service is provided exclusively in connection with the second service andthe true object of the transaction is the second service; or
(III) A transaction that includes taxable products and nontaxableproducts and the purchase price or sales price of the taxable products is deminimis. "De minimis" means the seller's purchase price or salesprice of the taxable products is ten percent (10%) or less of the totalpurchase price or sales price of the bundled products. Sellers shall useeither the purchase price or the sales price of the products to determine ifthe taxable products are de minimis. Sellers shall not use a combination ofthe purchase price and sales price of the products to determine if the taxableproducts are de minimis. Sellers shall use the full term of a service contractto determine if the taxable products are de minimis; or
(IV) The retail sale of exempt tangible personal property andtaxable tangible personal property where:
(1) Thetransaction includes food and food ingredients, drugs, durable medicalequipment, mobility enhancing equipment, over the counter drugs, prostheticdevices or medical supplies; and
(2) Where the seller's purchase price or sales price of the taxable tangiblepersonal property is fifty percent (50%) or less of the total purchase price orsales price of the bundled tangible personal property. Sellers shall not use acombination of the purchase price and sales price of the tangible personalproperty when making the fifty percent (50%) determination of the transaction.
(D) When a bundled transaction includes a telecommunicationsservice, ancillary service, internet access or audio or video programmingservice:
(I) If the price of the bundle is attributable to products thatare taxable and products that are nontaxable, the portion of the price attributableto the nontaxable products may be subject to tax unless the provider canidentify by reasonable and verifiable standards such portion from its books andrecords that are kept in the regular course of business for other purposes,including, but not limited to nontax purposes;
(II) If the price of the bundle is attributable to products thatare subject to tax at different rates, the total price may be treated asattributable to the products subject to tax at the highest rate unless theprovider can identify by reasonable and verifiable standards the portion of theprice attributable to the products subject to tax at the lower rate from itsbooks and records that are kept in the regular course of business for otherpurposes, including, but not limited to nontax purposes.
(xli) "Food" means food for domestic home consumptionas defined by department rule and regulation;
(xlii) "Direct mail" means printed material delivered ordistributed by United States mail or other delivery service to a mass audienceor to addressees on a mailing list provided by the purchaser or at thedirection of the purchaser when the cost of the items are not billed directlyto the recipients. "Direct mail" includes tangible personal propertysupplied directly or indirectly by the purchaser to the direct mail seller forinclusion in the package containing the printed material. "Directmail" does not include multiple items of printed material delivered to asingle address;
(xliii) "Specified digital products" means electronicallytransferred:
(A) "Digital audio-visual works" which means a seriesof related images which, when shown in succession, impart an impression ofmotion, together with accompanying sounds, if any;
(B) "Digital audio works" which means works thatresult from the fixation of a series of musical, spoken or other sounds,including ringtones; or
(C) "Digital books" which means works that aregenerally recognized in the ordinary and usual sense as books.
(xliv) "Data processing services center" means abusiness or business unit which is primarily engaged in providinginfrastructure to house a group of network server computers and associatednetwork storage devices in one (1) physical location in order to centralize one(1) or more of the following: storage, management, processing or disseminationof data and information pertaining to a particular business, taxonomy or bodyof knowledge. The business may provide specialized hosting activities such asweb hosting, streaming services or application hosting; application serviceprovisioning; or general time-share mainframe facilities to itself or to itsclients. The client of a data processing services center may be a person orcompany not affiliated with the data processing services center or otherbusiness unit within the business entity which owns the data processingservices center;
(xlv) "Qualifying computer equipment" means tangiblepersonal property eligible for the exemption provided by W.S.39-15-105(a)(viii)(S). The term shall include computers, servers, monitors,keyboards, storage devices and other peripherals, racking systems, cabling andtrays necessary for the operation of the data processing services center.
39-15-102. Administration; confidentiality.
(a) This article is known and may be cited as the"Selective Sales Tax Act of 1937".
(b) The administration of this article is vested in thedepartment of revenue.
(c) The department may provide for the issuance, affixing andpayment of revenue stamps or the issuance of tokens or other devices to moreefficiently secure the payment, collection and accounting for taxes imposed bythis article.
(d) Notices required to be mailed by the department under this articleif mailed to the address shown on the records of the department shall besufficient for the purposes of this article.
(e) No state employee or other person who by virtue of hisemployment has knowledge of the business affairs of any person filing orrequired to file any tax returns under this article shall make known theircontents in any manner or permit any person to have access to any returns orinformation contained therein except as provided by law. The department mayalso allow the following:
(i) The delivery to the taxpayer or his legal representativesupon written request of a copy of any return or report in connection with histax;
(ii) The publication of statistics so classified to prevent theidentification of particular returns or reports;
(iii) The inspection by the attorney general of the state of thereport or return of any person who brings an action against the state, oragainst whom an action is contemplated or has been instituted;
(iv) The introduction into evidence of any report or return orinformation therefrom in any administrative or court proceeding to which theperson making the report or return is a party;
(v) The furnishing of any information to the United Statesgovernment and its territories, the District of Columbia, any state allowingsimilar privileges to the department or to the multistate tax commission forrelay to tax officials of cooperating states. Information furnished shall beonly for tax purposes;
(vi) The inspection of tax returns and records by the statedepartment of audit;
(vii) The sharing of information with local government entitiesand other state agencies, provided a written request is made to the departmentand the governmental entity or agency demonstrates sufficient reason to obtainthe information for official business purposes.
(f) No person shall fail or refuse to make any return orpayment required by this article or shall make any false return or statement orshall evade the payment of any tax due. No person shall aid or abet another inany attempt to evade payment of the tax due. No person shall knowingly attestby signature to a false or fraudulent return. The district court of the countyin which violations of this subsection occur shall have jurisdiction.
39-15-103. Imposition.
(a) Taxable event. The following shall apply:
(i) Except as provided by W.S. 39-15-105, there is levied anexcise tax upon:
(A) The sales price of every retail sale of tangible personalproperty within the state;
(B) The gross rental paid for the lease or contracttransferring possession of tangible personal property if the transfer ofpossession would be taxable if a sale occurred;
(C) The sales price paid for intrastate telecommunicationsservices including the consideration paid for the sale, rental or leasing ofany equipment or ancillary services incidental thereto, and the sales pricepaid for intrastate calls which originate and terminate in a single state andare billed to a customer with a place of primary use in this state from mobiletelecommunications services as provided by the Mobile TelecommunicationsSourcing Act, 4 U.S.C. 116 through 126. The definitions and provisions ofthe Mobile Telecommunications Sourcing Act shall apply to this article;
(D) The sales price paid to carriers for intrastatetransportation of passengers;
(E) The sales price paid to public utilities as defined in W.S.37-1-101 through 37-3-114 and to persons furnishing gas, electricity or heatfor domestic, industrial or commercial consumption;
(F) The sales price paid for meals and cover charges at anyplace where meals are regularly served to the public;
(G) The sales price paid for living quarters in hotels, motels,tourist courts and similar establishments providing lodging service fortransient guests;
(H) The sales price paid for each admission to any place ofamusement, entertainment, recreation, games or athletic event. If any personsother than employees, officers of the law on official business or childrenunder twelve (12) years of age are admitted free or at reduced rates to anysuch place when an admission charge is made to other persons, an equivalent taxshall be paid by these persons based on the price charged to other persons;
(J) The sales price paid for services performed for the repair,alteration or improvement of tangible personal property;
(K) The sales price paid for all services rendered to real ortangible personal property within an oil or gas well site beginning with andincluding the setting and cementing of production casing, or if productioncasing is not set as in the case of an open hole completion, after thecompletion of the underreaming or the attainment of total depth of the oil orgas well and continuing with all activities sequentially required for theproduction of any oil or gas well regardless of the chronological occurrence ofthe activity. All services required during the entire productive life of thewell, including recompletion, all the way through abandonment shall be subjectto this subparagraph;
(M) The sales price paid for motor vehicles, house trailers,trailer coaches, trailers or semitrailers as defined by W.S. 31-1-101;
(N) The sales price paid for alcoholic beverages;
(O) The sales price paid for computer hardware including thebasic set of operating instructions called system software which is necessaryto the basic operation of the computer hardware and the sales price paid forthe hardware media used to transfer computer software programs;
(P) Except as otherwise provided in this subparagraph, thesales price of every retail sale of specified digital products within thestate. A sale of specified digital products is only subject to the tax underthis section if the purchaser has permanent use of the specified digitalproduct. A vendor who purchases specified digital products for furthercommercial broadcast, rebroadcast, transmission, retransmission, licensing,relicensing, distribution, redistribution or exhibition in whole or in part toanother person shall be considered a wholesaler and not subject to the taximposed by this article. Those services provided by a trade association as partof a member benefit are not subject to the tax imposed by this subparagraph.
(b) Basis of tax. The following shall apply:
(i) Except as provided by W.S. 39-15-105, there is levied andshall be paid by the purchaser on all sales an excise tax upon all events asprovided by subsection (a) of this section;
(ii) For purposes of W.S. 39-15-107(b)(i), the sales price ofmotor vehicles, house trailers, trailer coaches, trailers or semitrailers shallbe declared by the purchaser upon a copy of the original invoice from thevendor or upon an affidavit furnished by the department if not purchased from avendor and the tax collected shall be based upon the declaration or invoice;
(iii) Except for those vehicles specified under W.S.39-15-107(b)(viii), the tax imposed by this article upon the sale of a motorvehicle, house trailer, trailer coach, trailer or semitrailer purchased as agift shall be collected from the donee prior to the first registration basedupon the fair market value of the gift at the time of the gift;
(iv) The tax imposed by this article upon the sale of atransportable home shall be collected upon the first sale of the transportablehome. The tax shall be collected on seventy percent (70%) of the sales priceof the transportable home. No tax shall be collected upon any subsequent saleof the home.
(c) Taxpayer. The following shall apply:
(i) Except as otherwise provided every vendor shall collect thetax imposed by this article and is liable for the entire amount of taxesimposed;
(ii) Every person purchasing goods or services taxed by thisarticle is liable for the taxes and shall pay any tax owed to the departmentunless the taxes have been paid to a vendor;
(iii) Any tax due under this article constitutes a debt to thestate from the persons who are parties to the transaction, other than anyvendor or other seller who is prohibited or not authorized by law to collectany tax under this article, and is a lien from the date the tax is due on allthe real and personal property of those persons;
(iv) The vendor shall file a return within thirty (30) daysafter discontinuing or selling his business. His successor in business shallwithhold from the purchase price enough money to pay the taxes, penalties andinterest due on the outstanding amount of all credit, installment andconditional sales upon which the tax has not been paid until the time theformer owner produces a receipt from the department showing that all taxes havebeen paid or a certificate that no taxes are due. If the successor fails towithhold from the purchase price the amount due and the taxes, penalty andinterest are unpaid the original vendor and successor vendor are liable for thepayment of the unpaid taxes, penalties and interest.
39-15-104. Taxation rate.
(a) Except as provided by W.S. 39-15-105 there is levied andshall be paid by the purchaser on all sales an excise tax of three percent (3%)upon all events as provided by W.S. 39-15-103(a).
(b) Effective July 1, 1993, in addition to the sales tax undersubsection (a) of this section there is imposed an additional sales tax of onepercent (1%) which shall be administered as if the sales tax rate undersubsection (a) of this section was increased from three percent (3%) to fourpercent (4%). The revenue from these increases shall be distributed in thesame manner as other sales tax revenue under those sections.
(c) Repealed by Laws 2000, Ch. 26, 1.
(d) Repealed By Laws 2007, Ch. 140, 2.
(e) The license fee and taxes imposed by this article are inaddition to all other licenses and taxes provided by law except as otherwiseprovided.
(f) The tax rate imposed upon a transaction subject to thischapter shall be sourced as follows:
(i) The retail sale, excluding lease or rental, of a productshall be sourced as follows:
(A) When the product is received by the purchaser at a businesslocation of the seller, the sale shall be sourced to that business location;
(B) When the product is not received by the purchaser at abusiness location of the seller's, the sale shall be sourced to the locationwhere receipt by the purchaser, or the purchaser's agent designated as such bythe purchaser, occurs, including the location indicated by instruction fordelivery to the purchaser or donee, known to the seller;
(C) When subparagraphs (A) and (B) of this paragraph do notapply, the sale shall be sourced to the location indicated by an address forthe purchaser that is available from the business records of the seller thatare maintained in the ordinary course of the seller's business when use of thisaddress does not constitute bad faith;
(D) When subparagraphs (A) through (C) of this paragraph do notapply, the sale shall be sourced to the location indicated by an address forthe purchaser obtained during the consummation of the sale, including theaddress of a purchaser's payment instrument, if no other address is available,when use of this address does not constitute bad faith;
(E) When none of the previous rules of subparagraphs (A)through (D) of this paragraph apply, including the circumstance in which theseller is without sufficient information to apply any of the previous rules,then the location shall be determined by the address from which tangiblepersonal property was shipped, from which the digital good or the computersoftware delivered electronically was first available for transmission by theseller, or from which the service was provided, disregarding for these purposesany location that merely provided the digital transfer of the product sold;
(F) For the purposes of this paragraph the terms"receive" and "receipt" mean taking possession of tangiblepersonal property, making first use of services or taking possession or makingfirst use of digital goods, whichever comes first. The terms"receive" and "receipt" do not include possession by ashipping company on behalf of the purchaser.
(ii) The lease or rental of tangible personal property, otherthan property identified in paragraph (iii) or (iv) of this subsection, shallbe sourced as follows:
(A) For a lease or rental that requires recurring periodicpayments, the first periodic payment shall be sourced the same as a retail salein accordance with the provisions of paragraph (i) of this subsection. Periodic payments made subsequently to the first payment shall be sourced tothe primary property location for each period covered by the payment. Theprimary property location shall be as indicated by an address for the propertyprovided by the lessee that is available to the lessor from its recordsmaintained in the ordinary course of business, when use of this address doesnot constitute bad faith. The property location shall not be altered byintermittent use at different locations, such as use of the business propertythat accompanies employees on business trips and service calls;
(B) For a lease or rental that does not require recurringperiodic payments, the payment shall be sourced the same as a retail sale inaccordance with the provisions of paragraph (i) of this subsection;
(C) This paragraph shall not affect the imposition orcomputation of sales or use tax on leases or rentals based on a lump sum oraccelerated basis, or on the acquisition of property for lease.
(iii) The lease or rental of a motor vehicle, trailer,semi-trailer or aircraft that does not qualify as transportation equipment, asdefined in paragraph (iv) of this subsection shall be sourced as follows:
(A) For a lease or rental that requires recurring periodicpayment, each periodic payment shall be sourced to the primary propertylocation. The primary property location shall be as indicated by an addressfor the property provided by the lessee that is available to the lessor fromits records maintained in the ordinary course of business, when use of thisaddress does not constitute bad faith. This location shall not be altered byintermittent use at different locations;
(B) For a lease or rental that does not require recurringperiodic payments, the payment shall be sourced the same as a retail sale inaccordance with the provisions of paragraph (i) of this subsection;
(C) This paragraph shall not affect the imposition orcomputation of sales or use tax on a lease or rental based on a lump sum oraccelerated basis, or on the acquisition of property for lease.
(iv) The retail sale, including lease or rental oftransportation equipment shall be sourced the same as a retail sale inaccordance with the provisions of paragraph (i) of this subsection. As used inthis paragraph, "transportation equipment" means any of thefollowing:
(A) Locomotives and railcars that are utilized for the carriageof persons or property in interstate commerce;
(B) Trucks and truck-tractors with a gross vehicle weightrating (GVWR) of greater than ten thousand (10,000) pounds, trailers,semi-trailers or passenger buses that are:
(I) Registered through the international registration plan; and
(II) Operated under authority of a carrier authorized andcertified by the United States department of transportation or another federalor a foreign authority to engage in the carriage of personnel or property ininterstate or foreign commerce.
(C) Aircraft that are operated by an air carrier authorized andcertified by the United States department of transportation or another federalauthority or foreign authority to engage in the carriage of persons or propertyin interstate or foreign commerce;
(D) Containers designed for use on and component parts attachedor secured on the items set forth in subparagraphs (A) through (C) of thisparagraph.
(v) Repealed By Laws 2010, Ch. 35, 2.
(vi) The direct mail purchaser who is not a holder of a directpayment permit shall provide the seller in conjunction with the purchase eithera direct mail form or information to show the jurisdictions to which the directmail is delivered to recipients. The following shall apply:
(A) Upon receipt of the direct mail form, the seller shall berelieved of all obligations to collect, pay or remit the applicable tax and thepurchaser is obligated to pay or remit the applicable tax on a direct paybasis. A direct mail form shall remain in effect for all future sales ofdirect mail by the seller to the purchaser until it is revoked in writing;
(B) Upon receipt of information from the purchaser showing thejurisdictions to which the direct mail is delivered to recipients, the sellershall collect the tax according to the delivery information provided by thepurchaser. In the absence of bad faith, the seller shall be relieved of anyfurther obligation to collect tax on any transaction where the seller hascollected tax pursuant to the delivery information provided by the purchaser.
(vii) If the direct mail purchaser does not have a direct paymentpermit and does not provide the seller with either a direct mail form ordelivery information as required by paragraph (vi) of this subsection, theseller shall collect the tax according to subparagraph (i)(E) of thissubsection. Nothing in this paragraph shall limit a purchaser's obligation forsales and use tax to any state to which the direct mail is delivered;
(viii) If the direct mail purchaser provides the seller withdocumentation of direct payment authority, the purchaser shall not be requiredto provide a direct mail form or delivery information to the seller;
(ix) Except for the defined telecommunication services inparagraph (xi) of this subsection, the sale of telecommunication service soldon a call-by-call basis shall be sourced to:
(A) Each level of taxing jurisdiction where the call originatesand terminates in that jurisdiction; or
(B) Each level of taxing jurisdiction where the call eitheroriginates or terminates and in which the service address is also located.
(x) Except for the defined telecommunication services inparagraph (xi) of this subsection, a sale of telecommunication service sold ona basis other than a call-by-call basis and any ancillary service incidental tothe sale, shall be sourced to the customer's place of primary use;
(xi) The sales of the following telecommunication services shallbe sourced to each level of taxing jurisdiction as follows:
(A) A sale of mobile telecommunications services other thanair-to-ground radio telephone service and prepaid calling service, shall besourced to the customer's place of primary use as required by the MobileTelecommunications Sourcing Act, P.L. 106-252;
(B) A sale of post-paid calling service shall be sourced to theorigination point of the telecommunications signal as first identified byeither:
(I) The seller's telecommunications system; or
(II) Information received by the seller from its serviceprovider, where the system used to transport such signals is not that of theseller.
(C) A sale of prepaid calling service and prepaid wirelesscalling service shall be sourced in accordance with paragraph (i) of this subsection. Provided however, in the case of a sale of a prepaid wireless calling service,the rule provided in subparagraph (i)(E) of this subsection shall include as anoption the location associated with the mobile telephone number;
(D) A sale of a private communication service shall be sourcedas follows:
(I) Service for a separate charge related to a customer channeltermination point shall be sourced to each level of jurisdiction in which thecustomer channel termination point is located;
(II) Service where all customer termination points are locatedentirely within one (1) jurisdiction or levels of jurisdiction sh