Wyoming 2025 Regular Session

Wyoming House Bill HB0126 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	2025
2	2	STATE OF WYOMING
3	3	25LSO-04621HB0126
4	4	HOUSE BILL NO. HB0126
5	5	Sales tax on services-repeal.
6	6	Sponsored by: Representative(s) Filer, Geringer, Larson,
7	7	JT, Lucas, Singh, Wasserburger and Wylie and
8	8	Senator(s) Smith, D
9	9	A BILL
10	10	for
11	11	1 AN ACT relating to sales and use taxes; repealing the sales
12	12	2 and use tax on services performed for the repair,
13	13	3 alteration or improvement of tangible personal property;
14	14	4 making conforming changes; requiring rulemaking; and
15	15	5 providing for effective dates.
16	16	6
17	17	7
18	18	8
19	19	9W.S. 39-16-103(a)(ii) and (b)(i) is
20	20	10 amended to read:
21	21	11
22	22	12
23	23	13
24	24	14 (a) Taxable event. The following shall apply:
25	25	15 2025STATE OF WYOMING25LSO-04622HB01261 (ii) Specified digital products sold, services
26	26	2
27	27	3 and tangible personal property sold by any person for
28	28	4 delivery in this state or where first use of the service
29	29	5 occurs in this state is deemed sold for storage, use or
30	30	6 consumption herein and is subject to the tax imposed by
31	31	7 this article unless the person selling the property has
32	32	8 received from the purchaser a signed certificate stating
33	33	9 the property or service was purchased for resale and
34	34	10 showing his name and address. Specified digital products
35	35	11 are only subject to the tax imposed by this article as
36	36	12 specified in paragraph (i) of this subsection;
37	37	13
38	38	14 (b) Basis of tax. The following shall apply:
39	39	15
40	40	16 (i) Specified digital products sold, services to
41	41	17
42	42	18 and tangible personal property sold by any person for
43	43	19 delivery in this state or where first use of the service
44	44	20 occurs in this state is deemed sold for storage, use or
45	45	21 consumption herein and is subject to the tax imposed by
46	46	22 this article unless the person selling the property has
47	47	23 received from the purchaser a signed certificate stating 2025STATE OF WYOMING25LSO-04623HB0126
48	48	1 the property or service was purchased for resale and
49	49	2 showing his name and address. Specified digital products
50	50	3 are only subject to the tax imposed by this article as
51	51	4 specified in paragraph (a)(i) of this section;
52	52	5
53	53	6W.S. 39-15-103(a)(i)(J) is repealed.
54	54	7
55	55	8The department of revenue shall adopt any
56	56	9 rules necessary to implement the repeal of the sales and
57	57	10 use tax on services performed for the repair, alteration or
58	58	11 improvement of tangible personal property not later than
59	59	12 July 1, 2025.
60	60	13 2025STATE OF WYOMING25LSO-04624HB01261.
61	61	2
62	62	3 (a) Except as provided in subsection (b) of this
63	63	4 section, this act is effective immediately upon completion
64	64	5 of all acts necessary for a bill to become law as provided
65	65	6 by Article 4, Section 8 of the Wyoming Constitution.
66	66	7
67	67	8 (b) Sections 1 and 2 of this act are effective July
68	68	9 1, 2025.
69	69	10
70	70	11 (END)