Effective July 1, 2014, Wyoming will source sales tax on services to the location where the customer makes first use of the service after it is rendered. Currently, Wyoming sources sales tax on services to the location where the service is performed. For services performed where the customer takes possession of the service at the time and location of the service, the service will be sourced to the repair location. If the repairer ships the repaired item to a customer, then the ship to location will be the location where the service will be sourced. If the ship to location is outside of Wyoming, no Wyoming tax should be charged. The change in sourcing of taxable services will bring Wyoming in line with other states that participate in the Streamlined Sales Tax Project. The change does not affect the sourcing of retail sales, leases, or rentals of tangible personal property. (Policy Statement on Sourcing of Sales Tax on Services, Wyoming Department of Revenue, January 31, 2014)