§ 39-16-103 — Imposition

Wyoming § 39-16-103

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 16: USE TAX
• Art. 1: STATE USE TAX

Text

(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;
(iii) Computer hardware, including the basic set of
operating instructions called system software which is necessary
to the basic operation of the computer hardware and hardware
media used to transfer computer software programs are subject to
the provisions of paragraphs (i) and (ii) 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;
(ii) For purposes of W.S. 39-16-107(b)(ii), the sales
price of motor vehicles, house trailers, trailer coaches,
trailers or semitrailers as defined by W.S. 31-1-101 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.
39-16-107(b)(iv), the use tax imposed by this article upon a
motor vehicle, house trailer, trailer coach, trailer or
semitrailer purchased outside the state of Wyoming 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, there is levied and
shall be paid by the purchaser an excise tax at the same rate
applied under W.S. 39-15-104 upon sales in Wyoming. The vendor
shall collect the tax and give the purchaser a receipt therefor
displaying the tax paid separately;
(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;
(iii) For purposes of W.S. 39-16-107(b)(ii), the
sales price of motor vehicles, house trailers, trailer coaches,
trailers or semitrailers as defined by W.S. 31-1-101 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;
(iv) Except for those vehicles specified under W.S.
39-16-107 (b)(iv), the use tax imposed by this article upon a
motor vehicle, house trailer, trailer coach, trailer or
semitrailer purchased outside the state of Wyoming 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;
(v) Every vendor shall collect the tax imposed by
this article and is liable for the entire amount of taxes
imposed;
(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;
(vii) If any vendor discontinues his business or
sells his stock of goods he shall make a final return and
payment within thirty (30) days thereafter. His successor in
business shall withhold from the purchase price an amount equal
to any taxes, penalty or interest due until the time the former
owner produces a receipt from the department showing that all
amounts due have been paid or a certificate that no taxes are
due. If the successor fails to withhold from the purchase price
the amount due he is liable for same;
(viii) Any tax due under this article constitutes a
debt to the state from the persons who are parties to the
transaction and is a lien from the date due on all the property
of those persons. The tax lien shall have preference over all
liens except any valid mortgage or other liens of record filed
or recorded prior to the date the tax became due. When the tax
is collected by a retailer or his agent, the tax lien has the
same status as sales tax liens under W.S. 39-15-108(d)(i).