The sourcing rules for ancillary services and prepaid wireless calling services are clarified in a policy statement issued by the Wyoming Department of Revenue. The sourcing rules for these two services were left out of the telecommunications sourcing rules adopted by the legislature in the 2006 Budget Session. Therefore, until these services can be added to the Wyoming Statutes by the legislature, it will be the intent and practice of the Department of Revenue to source these two services in accordance with the Streamlined Sales and Use Tax Agreement, as stated below.
The sale of “Ancillary Services” shall be sourced to the primary place of use by the customer. The statement also defines the phrase “Place of Primary Use.”
The sale of a “Prepaid calling service and prepaid wireless calling service shall be sourced in accordance with the Department’s general sourcing rules. In the case of the sale of a prepaid wireless calling service, the sale may be sourced as an option to the location associated with the wireless phone number. (Policy Statement on Sourcing of Specific Telecommunications Services, Wyoming Department of Revenue, November 30, 2009)