Sign Installation Not a Construction Activity in Wyoming

Monday, December 4th, 2017

 
 
Sign installed over a retail shop.
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The Wyoming Board of Equalization recently overturned a Wyoming Department of Revenue ruling that said the installation of large signs was a construction activity.

The taxpayer was a sign company that manufactured, sold, and installed large signs. The signs were installed over the entryways of retailers. The original ruling determined that the taxpayer was a contractor because the signs it installed were real property. This determination meant the taxpayer owed sales tax on all materials and supplies used to install signs.

For a sign to qualify as real property, the parties involved must intend that it become a permanent part of a structure. The Board of Equalization determined that the signs were not real property because (1) the parties involved understood that the signs would be removed if they were no longer needed, (2) they were designed to be easily removed, and (3) they did not provide value to subsequent tenants.

https://www.ttrus.com/Sign Installation Not a Construction Activity in Wyoming


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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