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

Tuesday, February 11th, 2014


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.


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.

Texas Releases Detailed Guidance on Exempt Organizations

Thursday, October 18th, 2018 -The Texas Comptroller has released a publication that provides detailed information on how sales and use tax a...

Telephone Answering Services Taxable in Arkansas

Tuesday, October 16th, 2018 -The Arkansas Department of Finance and Administration recently ruled that the service of answering calls on be...

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...

Arkansas Does Not Follow Federal Law on Foreign Income

Friday, October 5th, 2018 -The Arkansas Department of Taxation and Finance recently released an opinion that says the state does not conf...