Wyoming Revises SST Taxability Matrix

Wyoming has revised its Streamlined Sales and Use Tax (SST) taxability matrix to show that handling, crating, packing, preparation for mailing or delivery, and similar charges for direct mail are now included in the definition of “sales price” effective July 1, 2011. These charges were previously excluded from sales price. The taxability matrix has also been revised to show that Wyoming does not impose tax on digital audio visual works sold to users other than the end-user, digital audio visual works sold with rights of use less than permanent use, and digital audio visual works sold with rights of use conditioned on continued payment, effective July 1, 2011. These items were previously taxable. The matrix also contains updated statute/rule citations for certain computer-related products, optional computer software, and intrastate telecommunications services. (Taxability Matrix, Wyoming Department of Revenue, March 22, 2012)

Posted on May 21, 2012