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Wyoming, an associate member of the SST Agreement, has recently amended its’ sales and use laws to conform to the Streamlined Sales Tax Agreement. In regards to price reductions and discounts, the state altered the following definitions to comply with the Agreement: “telecommunications services,” “bundled transactions,” and “sales price.” (H.B. 178, Laws 2007, Effective 1/1/08)


In order to encourage economic activity in the state, regulations have been adopted which provide for a two-year sales and use tax exemption on food for domestic home consumption, effective July 1, 2006, through June 30, 2008. The Department of Revenue has adopted rules defining “food for domestic home consumption” as substances, whether liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are sold for their taste or nutritional value. Alcoholic beverages, tobacco, prepared foods or food sold through vending machines are not part of the definition. Additional rules and regulations do apply. (Ch. 35, H.B. 1, Laws 2006)


The State of Wyoming petitioned for membership in the Streamlined Sales Tax Project on April 29, 2005. The state submitted a certificate of compliance along with the petition. Currently, Wyoming is an Associate member state in the SSTP Governing Board and must complete its conformity with the Project by 2008 to keep its place on the Board. (Petition for Membership and Certificate of Compliance, Wyoming Department of Revenue, April 29, 2005)


In order to comply with the Streamlined Sales Tax Project sourcing rules, the Wyoming Department of Revenue proposed several emergency rules. Leases or rentals of tangible personal property would be sourced according to destination. Similarly, the sales tax for a leased motor vehicle would be determined based on destination sourcing. In accordance with the Streamlined Sales Tax Project, the State of Wyoming would also accept standardized electronic exemption certificates. Finally, religious and charitable organizations designated as 501(c)(3) are exempt in Wyoming. (Emergency Sales and Use Tax Rules, Ch. 2, Secs. 4, 9, 13, and 15)


The Wyoming House of Representatives passed legislation to complete the state’s conformity with the Streamlined Sales and Use Tax Agreement on January 18, 2005. This legislation is intended to account for shortcomings discovered during a compliance review of Wyoming’s previously enacted legislation. If enacted, this legislation will implement a twelve month amnesty period for vendors who voluntarily collect and remit sales and use tax in accordance with the Agreement. It will also provide for a monetary grant to certified service providers who use any approved technology model to collect sales and use tax as required by the Agreement. The legislation further provides new definitions, exemptions, and compliance collection procedures, among other things. (H.B. 14, passed House as noted above)



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