§ 39-15-103 — Imposition

Wyoming § 39-15-103

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 15: SALES TAX
• Art. 1: STATE SALES TAX

Text

(a) Taxable event. The following shall apply:
(i) Except as provided by W.S. 39-15-105, there is
levied an excise tax upon:
(A) The sales price of every retail sale of
tangible personal property within the state;
(B) The gross rental paid for the lease or
contract transferring possession of tangible personal property
if the transfer of possession would be taxable if a sale
occurred;
(C) The sales price paid for intrastate
telecommunications services including the consideration paid for
the sale, rental or leasing of any equipment or ancillary
services incidental thereto, and the sales price paid for
intrastate calls which originate and terminate in a single state
and are billed to a customer with a place of primary use in this
state from mobile telecommunications services as provided by the
Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through
126. The definitions and provisions of the Mobile
Telecommunications Sourcing Act shall apply to this article;
(D) The sales price paid to carriers for
intrastate transportation 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 heat for domestic, industrial or
commercial consumption;
(F) The sales price paid for meals and cover
charges, excluding all gratuities regardless of whether offered
by the customer or invoiced by the seller, at any place 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 for transient guests;
(H) The sales price paid for each admission to
any place of amusement, entertainment, recreation, games or
athletic event;
(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 and
tangible personal property used in rendering services to real or
tangible personal property within an oil or gas well site
beginning with and including the setting and cementing of
production casing, or if production casing is not set as in the
case of an open hole completion, after the completion of the
underreaming or the attainment of total depth of the oil or gas
well and continuing with all activities sequentially required
for the production of any oil or gas well regardless of the
chronological occurrence of the activity. All services required
during the entire productive life of the well, including
recompletion, all the way through abandonment shall be subject
to this subparagraph. The provisions of W.S. 39-15-301 through
39-15-311 and W.S. 39-16-301 through 39-16-311 shall not apply
to 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 the basic set of operating instructions called system
software which is necessary to the basic operation of the
computer hardware and the sales price paid for the hardware
media used to transfer computer software programs;
(P) Except as otherwise provided in this
subparagraph, the sales price of every retail sale of specified
digital products within the state. A sale of specified digital
products is only subject to the tax under this section 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.
(b) Basis of tax. The following shall apply:
(i) Except as provided by W.S. 39-15-105, there is
levied and shall be paid by the purchaser on all sales an excise
tax upon all events as provided by subsection (a) of this
section;
(ii) For purposes of W.S. 39-15-107(b)(i), the sales
price of motor vehicles, house trailers, trailer coaches,
trailers or semitrailers shall be declared by the purchaser upon
a copy of the original invoice from the vendor or upon an
affidavit furnished by the department if not purchased from a
vendor 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 motor vehicle, house trailer, trailer coach, trailer
or semitrailer purchased as a gift shall be collected from the
donee prior to the first registration based upon the fair market
value of the gift at the time of the gift;
(iv) The tax imposed by this article upon the sale of
a transportable home shall be collected upon the first sale of
the transportable home. The tax shall be collected on seventy
percent (70%) of the sales price of the transportable home. No
tax shall be collected upon any subsequent sale of the home.
(c) Taxpayer. The following shall apply:
(i) Except as otherwise provided every vendor shall
collect the tax imposed by this article and is liable for the
entire amount of taxes imposed;
(ii) Every person purchasing goods or services taxed
by this article is liable for the taxes and shall pay any tax
owed to the department unless the taxes have been paid to a
vendor;
(iii) Any tax due under this article constitutes a
debt to the state from the persons who are parties to the
transaction, other than any vendor or other seller who is
prohibited or not authorized by law to collect any tax under
this article, and is a lien from the date the tax is due on all
the real and personal property of those persons;
(iv) The vendor shall file a return within thirty
(30) days after discontinuing or selling his business. His
successor in business shall withhold from the purchase price
enough money to pay the taxes, penalties and interest due on the
outstanding amount of all credit, installment and conditional
sales upon which the tax has not been paid until the time the
former owner produces a receipt from the department showing that
all taxes have been paid or a certificate that no taxes are due.
If the successor fails to withhold from the purchase price the
amount due and the taxes, penalty and interest are unpaid the
original vendor and successor vendor are liable for the payment
of the unpaid taxes, penalties and interest.