§ 39-15-104 — Taxation rate

Wyoming § 39-15-104

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

Text

(a) 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 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
under subsection (a) of this section there is imposed an
additional sales tax of one percent (1%) which shall be
administered as if the sales tax rate under subsection (a) of
this section was increased from three percent (3%) to four
percent (4%). The revenue from these increases shall be
distributed in the same 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(c) Repealed by Laws 2000, Ch. 26, § 1.
(d) Repealed By Laws 2007, Ch. 140, § 2.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
in addition to all other licenses and taxes provided by law
except as otherwise provided.
(f) The tax rate imposed upon a transaction subject to
this chapter shall be sourced as follows:
(i) The retail sale, excluding lease or rental, of a
product shall be sourced as follows:
(A) When the product is received by the
purchaser at a business location of the seller, the sale shall
be sourced to that business location;
(B) When the product is not received by the
purchaser at a business location of the seller's, the sale shall
be sourced to the location where receipt by the purchaser, or
the purchaser's agent designated as such by the purchaser,
occurs, including the location indicated by instruction for
delivery to the purchaser or donee, known to the seller;
(C) When subparagraphs (A) and (B) of this
paragraph do not apply, the sale shall be sourced to the
location indicated by an address for the purchaser that is
available from the business records of the seller that are
maintained in the ordinary course of the seller's business when
use of this address does not constitute bad faith;
(D) When subparagraphs (A) through (C) of this
paragraph do not apply, the sale shall be sourced to the
location indicated by an address for the purchaser obtained
during the consummation of the sale, including the address 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 the seller is without sufficient
information to apply any of the previous rules, then the
location shall be determined by the address from which tangible
personal property was shipped, from which the digital good or
the computer software delivered electronically was first
available for transmission by the seller, or from which the
service was provided, disregarding for these purposes any
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 tangible
personal property, making first use of services or taking
possession or making first use of digital goods, whichever comes
first. The terms "receive" and "receipt" do not include
possession by a shipping company on behalf of the purchaser.
(ii) The lease or rental of tangible personal
property, other than property identified in paragraph (iii) or
(iv) of this subsection, shall be sourced as follows:
(A) For a lease or rental that requires
recurring periodic payments, the first periodic payment shall be
sourced the same as a retail sale in accordance with the
provisions of paragraph (i) of this subsection. Periodic
payments made subsequently to the first payment shall be sourced
to the primary property location for each period covered by the
payment. The primary property location shall be as indicated by
an address for the property provided by the lessee that is
available to the lessor from its records maintained in the
ordinary course of business, when use of this address does not
constitute bad faith. The property location shall not be
altered by intermittent use at different locations, such as use
of the business property that accompanies employees on business
trips and service calls;
(B) For a lease or rental that does not require
recurring periodic payments, the payment shall be sourced the
same as a retail sale in accordance with the provisions of
paragraph (i) of this subsection;
(C) This paragraph shall not affect the
imposition or computation of sales or use tax on leases or
rentals based on a lump sum or accelerated 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, as defined in paragraph (iv) of this
subsection shall be sourced as follows:
(A) For a lease or rental that requires
recurring periodic payment, each periodic payment shall be
sourced to the primary property location. The primary property
location shall be as indicated by an address for the property
provided by the lessee that is available to the lessor from its
records maintained in the ordinary course of business, when use
of this address does not constitute bad faith. This location
shall not be altered by intermittent use at different locations;
(B) For a lease or rental that does not require
recurring periodic payments, the payment shall be sourced the
same as a retail sale in accordance with the provisions of
paragraph (i) of this subsection;
(C) This paragraph shall not affect the
imposition or computation of sales or use tax on a lease or
rental based on a lump sum or accelerated basis, or on the
acquisition of property for lease.
(iv) The retail sale, including lease or rental of
transportation equipment shall be sourced the same as a retail
sale in accordance with the provisions of paragraph (i) of this
subsection. As used in this paragraph, "transportation
equipment" means any of the following:
(A) Locomotives and railcars that are utilized
for the carriage of persons or property in interstate commerce;
(B) Trucks and truck-tractors with a gross
vehicle weight rating (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 and certified by the United States department of
transportation or another federal or a foreign authority to
engage in the carriage of personnel or property in interstate or
foreign commerce.
(C) Aircraft that are operated by an air carrier
authorized and certified by the United States department of
transportation or another federal authority or foreign authority
to engage in the carriage of persons or property in interstate
or foreign commerce;
(D) Containers designed for use on and component
parts attached or secured on the items set forth in
subparagraphs (A) through (C) of this paragraph.
(v) Repealed By Laws 2010, Ch. 35, § 2.
(vi) Repealed By Laws 2013, Ch. 179, § 2.
(vii) Repealed By Laws 2013, Ch. 179, § 2.
(viii) Repealed By Laws 2013, Ch. 179, § 2.
(ix) Except for the defined telecommunication
services in paragraph (xi) of this subsection, the sale of
telecommunication service sold on a call-by-call basis shall be
sourced to:
(A) Each level of taxing jurisdiction where the
call originates and terminates in that jurisdiction; or
(B) Each level of taxing jurisdiction where the
call either originates or terminates and in which the service
address is also located.
(x) Except for the defined telecommunication services
in paragraph (xi) of this subsection, a sale of
telecommunication service sold on a basis other than a call-by-
call basis and any ancillary service incidental to the sale,
shall be sourced to the customer's place of primary use;
(xi) The sales of the following telecommunication
services shall be sourced to each level of taxing jurisdiction
as follows:
(A) A sale of mobile telecommunications services
other than air-to-ground radio telephone service and prepaid
calling service, shall be sourced to the customer's place of
primary use as required by the Mobile Telecommunications
Sourcing Act, P.L. 106-252;
(B) A sale of post-paid calling service shall be
sourced to the origination point of the telecommunications
signal as first identified by either:
(I) The seller's telecommunications system;
or
(II) Information received by the seller
from its service provider, where the system used to transport
such signals is not that of the seller.
(C) A sale of prepaid calling service and
prepaid wireless calling 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 an option the location associated with the mobile telephone
number;
(D) A sale of a private communication service
shall be sourced as follows:
(I) Service for a separate charge related
to a customer channel termination point shall be sourced to each
level of jurisdiction in which the customer channel termination
point is located;
(II) Service where all customer termination
points are located entirely within one (1) jurisdiction or
levels of jurisdiction shall be sourced in the jurisdiction in
which the customer channel termination points are located;
(III) Service for segments of a channel
between two (2) customer channel termination points located in
different jurisdictions and which segments of a channel are
separately charged shall be sourced fifty percent (50%) in each
level of jurisdiction in which the customer channel termination
points are located;
(IV) Service for segments of a channel
located in more than one (1) jurisdiction or levels of
jurisdiction and which segments are not separately billed shall
be sourced in each jurisdiction based on the percentage
determined by dividing the number of customer channel
termination points in the jurisdiction by the total number of
customer channel termination points.
(E) As used in paragraphs (ix) through (xi) of
this subsection, the following definitions apply:
(I) "Air-to-ground radio/telephone service"
means a radio service, as that term is defined in 47 C.F.R.
22.99, in which common carriers are authorized to offer and
provide radio telecommunications service for hire to subscribers
in aircraft;
(II) "Call-by-call basis" means any method
of charging for telecommunications services where the price is
measured by individual calls;
(III) "Communications channel" means a
physical or virtual path of communications over which signals
are transmitted between or among customer channel termination
points;
(IV) "Customer" means the person or entity
that contracts with the seller of telecommunications services.
If the end user of telecommunications services is not the
contracting party, the end user of the telecommunications
service is the customer of the telecommunication service, but
this sentence only applies for the purpose of sourcing sales of
telecommunications services under paragraphs (ix) through (xi)
of this subsection. "Customer" does not include a reseller of
telecommunications service or the mobile telecommunications
service of a serving carrier under an agreement to serve the
customer outside the home service provider's licensed service
area;
(V) "Customer channel termination point"
means the location where the customer either inputs or receives
the communications;
(VI) "End user" means the person who
utilizes the telecommunication service. In the case of an
entity, "end user" means the individual who utilizes the service
on behalf of the entity;
(VII) "Home service provider" means the
same as that term is defined in § 124(5) of P.L. 106-252, Mobile
Telecommunications Sourcing Act;
(VIII) "Mobile telecommunications service"
means the same as that term is defined in § 124(5) of P.L. 106-
252, Mobile Telecommunications Sourcing Act;
(IX) "Place of primary use" means the
street address representative of where the customer's use of the
telecommunications service primarily occurs, which shall be the
residential street address or the primary business street
address of the customer. In the case of mobile
telecommunications services, "place of primary use" shall be
within the licensed service area of the home service provider;
(X) "Post-paid calling service" means the
telecommunications service obtained by making a payment on a
call-by-call basis either through the use of a payment mechanism
such as a bank card, travel card, credit card, or debit card, or
by charge made to a telephone number which is not associated
with the origination or termination of the telecommunications
service. A post-paid calling service includes a
telecommunications service, except a prepaid wireless calling
service, that would be a prepaid calling service except it is
not exclusively a telecommunications service;
(XI) "Prepaid calling service" means the
right to access exclusively telecommunications services, which
are paid for in advance and which enables the origination of
calls using an access number or authorization code, whether
manually or electronically dialed, and that is sold in
predetermined units or dollars of which the number declines with
use in a known amount;
(XII) "Private communications service"
means a telecommunications service that entitles the customer to
exclusive or priority use of a communications channel or group
of channels between or among termination points, regardless of
the manner in which the channel or channels are connected, and
includes switching capacity, extension lines, stations and any
other associated services that are provided in connection with
the use of the channel or channels;
(XIII) "Service address" means:
(1) The location of the
telecommunications equipment to which a customer's call is
charged and from which the call originates or terminates,
regardless of where the call is billed or paid;
(2) If the location in section (1) of
this subdivision is not known, service address means the
origination point of the signal of the telecommunications
services first identified by either the seller's
telecommunications system or in information received by the
seller from its service provider, where the system used to
transport the signals is not that of the seller;
(3) If neither location specified in
section (1) or (2) of this subdivision is known, the service
address means the location of the customer's place of primary
use.
(XIV) "Prepaid wireless calling service"
means a telecommunications service that provides the right to
utilize mobile wireless service as well as other
nontelecommunications services, including the download of
digital products delivered electronically, content and ancillary
services, which must be paid for in advance that is sold in
predetermined units or dollars of which the number declines with
use in a known amount.
(xii) A purchaser of advertising and promotional
direct mail may provide the seller with either:
(A) A direct pay permit;
(B) An agreement certificate of exemption
claiming direct mail or other written statement approved,
authorized or accepted by the state; or
(C) Information showing the jurisdictions to
which the advertising and promotional direct mail is to be
delivered to recipients.
(xiii) If a purchaser provides a permit, certificate
or statement under subparagraph (xii)(A) or (B) of this
subsection, the seller, in the absence of bad faith, is relieved
of any obligation to collect, pay or remit any tax on any
transaction involving advertising and promotional direct mail to
which the permit, certificate or statement applies. The
purchaser shall source the sale to the jurisdictions to which
the advertising and promotional direct mail is to be delivered
to recipients and shall pay any applicable tax due;
(xiv) If the purchaser provides the seller
information showing the jurisdictions where the advertising and
promotional direct mail is to be delivered to recipients, the
seller shall source the sale to the jurisdictions to which the
advertising and promotional direct mail is to be delivered and
shall collect and remit the applicable tax. In the absence of
bad faith, the seller is relieved of any further obligation to
collect any additional tax on the sale of advertising and
promotional direct mail where the seller has sourced the sale
according to the delivery information provided by the seller;
(xv) If the purchaser does not provide the seller
with any of the items under paragraph (f)(vi) of this section,
the sale shall be sourced according to subparagraph (f)(i)(E) of
this section;
(xvi) As used in this subsection:
(A) "Advertising and promotional direct mail"
means printed material that meets the definition of direct mail
the primary purpose of which is to attract public attention to a
product, person, business or organization or to attempt to sell,
popularize or secure financial support for a product, person,
business or organization;
(B) "Direct mail" means printed material
delivered or distributed by United States mail or other delivery
service to a mass audience or to addressees on a mailing list
provided by the purchaser or at the direction of the purchaser
when the cost of the items are not billed directly to the
recipients. "Direct mail" includes tangible personal property
supplied directly or indirectly by the purchaser to the direct
mail seller for inclusion in the package containing the printed
material. "Direct mail" does not include multiple items of
printed material delivered to a single address;
(C) "Product" means tangible personal property,
a product transferred electronically or a service;
(D) "Other direct mail" means any direct mail
that is not advertising and promotional direct mail regardless
of whether advertising and promotional direct mail is included
in the same mailing. "Other direct mail" includes, but is not
limited to:
(I) Transactional mail that contains
personal information specific to the addressee including, but
not limited to, invoices, bills, statements of account and
payroll advices;
(II) Any legally required mailing
including, but not limited to, privacy notices, tax reports and
stockholder reports;
(III) Other nonpromotional direct mail
delivered to existing or former shareholders, customers,
employees or agents including, but not limited to, newsletters
and informational documents.
(E) "Other direct mail" does not include the
development of billing information or the provision of any data
processing service that is more than incidental.
(g) Any vendor or certified service provider relying on an
incorrect rate, boundary or jurisdictional information provided
by the department in its tax rate database required under the
streamlined sales and use tax agreement shall not be held liable
for any under collection of tax caused by the department's
error.
(h) In addition to the sales tax under subsections (a) and
(b) of this section there is imposed an assessment upon the sale
of lodging services of five percent (5%) as follows:
(i) Three percent (3%) to be distributed as provided
in W.S. 39-15-111(p)(i); and
(ii) Two percent (2%) to be distributed as provided
in W.S. 39-15-111(p)(ii).