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

Tuesday, February 11th, 2014

 
 
Share
Link
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.

Florida Exempts Generators Used in Assisted Living...

Thursday, May 24th, 2018 -Florida recently adopted an emergency rule on exempt sales of emergency generators for use at nursing homes an...

Washington Penalty Reduction Program

Monday, May 21st, 2018 -Businesses that apply to register with Washington's Marketplace Fairness Penalty Reduction Program by June 30,...

Fuel Used to Heat Detached Garages Taxable in Maine

Monday, May 21st, 2018 -Maine Revenue Services recently released a publication explaining that sales tax applies to fuel that is used ...

Cloud Software No Longer Taxable in Indiana

Thursday, May 17th, 2018 -Effective July 1, 2018, cloud software will no longer be taxable in Indiana. Indiana taxes the sale, lease,...

Sales Tax Increase in the Historic Triangle Region of...

Monday, May 14th, 2018 -Effective July 1, 2018, there will be an additional one percent (1%) regional sales and use tax imposed in the...

Sales by Charitable Organizations Generally Exempt in...

Friday, May 11th, 2018 -The Arkansas Department of Finance and Administration recently addressed the taxability of sales made by a non...