HB0134 - Excise tax-tangible personal property services.

 

2001

State of Wyoming

01LSO-0214

 

 

 

HOUSE BILL NO.  HB0134

 

 

Excise tax-tangible personal property services.

 

Sponsored by:  Joint Revenue Interim Committee

 

 

A BILL

 

for

 

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

 4 

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

 6 

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

 9 

10         39-15-103.  Imposition.

11 

12         (a)  Taxable event.  The following shall apply:

13 

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

16 

 

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

 5 

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

 7 

 8                         (END)

 

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