HOUSE BILL NO.         

Excise tax-tangible personal property services.

Sponsored by:  Joint Revenue Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; clarifying the taxation of user fees for services used for tangible personal property; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

     Section 1.  W.S. 39-15-103(a)(i)(J) is amended to read:

***  STAFF COMMENTS ***

Issue #5.  Tax any service that will fix, change or improve in any way an item or personal property (such as a laundromat or car wash, etc.).

39-15-103.  Imposition.

(a)  Taxable event.  The following shall apply:

(i)  Except as provided by W.S. 39-15-105, there is levied an excise tax upon:

(J)  The sales price paid for services performed, or the user fee paid for the use of any real or tangible personal property, for the repair, alteration or improvement of tangible personal property;

Section 2.  This act is effective July 1, 2001.

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