§ 39-16-104 — Taxation rate

(a) 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(a) upon sales in Wyoming.
(b) Effective July 1, 1993, in addition to the use tax
under subsection (a) of this section, there is imposed an
additional use tax of one percent (1%) which shall be
administered as if the use tax rates under subsection (a) of
this section were increased from three percent (3%) to four
percent (4%). The revenue from these increases shall be
distributed in the same manner as other use tax revenue under
that subsection.
(c) Repealed by Laws 2000, Ch. 26, § 1.
(d) Repealed By Laws 2007, Ch. 140, § 2.
(e) The tax rate imposed upon a transaction subject to
this chapter shall be sourced as follows:
(i) The retail purchase, 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 purchase
shall be sourced to that business location;
(B) When the product is not received by the
purchaser at a business location of the seller, the purchase
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 purchase 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 purchase shall be sourced to the
location indicated by an address for the purchaser obtained
during the consummation of the purchase, 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 purchased;
(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 purchase 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 purchase 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 purchase 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 purchase, including lease or rental
of transportation equipment shall be sourced the same as a
retail purchase 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 a 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) Except for the defined telecommunication services
in paragraph (vii) of this subsection, the purchase 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.
(vi) Except for the defined telecommunication
services in paragraph (vii) of this subsection, a purchase 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;
(vii) The purchase of the following telecommunication
services shall be sourced to each level of taxing jurisdiction
as follows:
(A) A purchase 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 purchase 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 purchase 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 purchase 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 purchase 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) The definitions in W.S. 39-15-104(f)(xi)(E)
shall apply to paragraphs (v) through (viii) of this subsection.
(f) 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.