Wyoming Will Source Sales of Services to Location of Customer's First Use

Tuesday, February 11th, 2014

 
 
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Wyoming
General

Effective July 1, 2014, Wyoming will source sales of services to the location where the customer makes first use of the service after the service has been performed.

Wyoming will source sales of services to where the customer makes first use of the service. This means that the applicable tax rate for sales of taxable services will be the rate in effect in the county where the customer makes use of the service. Currently, Wyoming sources sales of services to the location the service is performed.

For example: A customer in County A ships a vacuum to a repair shop in County B. The repair shop makes the repairs in County B and ships the vacuum back to the customer in County A. The customer first uses the repaired vacuum in County A. Starting in July, the County A tax rate would apply to these repair charges because County A is where the customer makes first use of the service. Until July, these charges would be taxed at the County B rate because the repair service occurred in County B.

http://www.ttrus.com/sites/default/files/wy/sourcingofservicespolicy.pdf


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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