2000 State of Wyoming 00LSO-0410
HOUSE BILL NO. HB0196
Taxation of services.
Sponsored by: Representative(s) Hines and Tanner
A BILL
for
1 AN ACT relating to taxation and revenue; imposing an excise
2 tax on services as specified; providing exemptions; and
3 providing for an effective date.
4
5 Be It Enacted by the Legislature of the State of Wyoming:
6
7 Section 1. W.S. 39-15-101(a) by creating a new
8 paragraph (xvii), 39-15-103(a)(i) by creating a new
9 subparagraph (P), 39-15-105(a) by creating a new paragraph
10 (ix), 39-16-103(a) by creating a new paragraph (iv) and
11 39-16-105(a) by creating a new paragraph (x) are amended to
12 read:
13
14 39-15-101. Definitions.
15
16 (a) As used in this article:
17
Page 1
1 (xvii) "Service" means all activities engaged in
2 for other persons for a fee, retainer, commission, or other
3 monetary charge, which activities involve predominantly the
4 performance of a service as distinguished from selling
5 property. In determining what is a service, the intended
6 use, principal objective or ultimate objective of the
7 contracting parties shall not be controlling. For the
8 purposes of this definition, service shall not include any
9 service rendered by an employee for his employer.
10
11 39-15-103. Imposition.
12
13 (a) Taxable event. The following shall apply:
14
15 (i) Except as provided by W.S. 39-15-105, there
16 is levied an excise tax upon:
17
18 (P) The gross receipts of any person from
19 the engaging or continuing in the practice of any business
20 in which a service is rendered.
21
22 39-15-105. Exemptions.
23
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1 (a) The following sales or leases are exempt from the
2 excise tax imposed by this article:
3
4 (ix) or the purpose of exempting certain
5 services, as defined by department rule and regulation,
6 from the tax imposed by W.S. 39-15-103(a)(i)(P), the
7 following are exempt:
8
9 (A) The gross receipts from furnishing
10 goods or services to the purchaser or his successor in
11 interest of tangible personal property to fulfill a
12 warranty obligation of the manufacturer to the extent that
13 such goods or services are not charged to the purchaser or
14 his successor in interest;
15
16 (B) Health services; educational services;
17 social services; agricultural services except veterinarian
18 services and animal specialty services; forestry services;
19 radio and television broadcasting; school buses; farm
20 product warehousing and storage; arrangement of passenger
21 transportation; arrangement of transportation of freight
22 and cargo; water supply; sewerage systems; security
23 brokers, dealers and flotation companies, commodity
24 contracts brokers and dealers; credit counseling services
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1 provided by individual and family social services;
2 construction services; and adjustment and collection
3 agencies, if the debt was incurred out-of-state and the
4 client does not reside within the state;
5
6 (C) Financial services of institutions
7 including loan origination fees, late payment charges,
8 nonsufficient fund check charges, stop payment charges,
9 safe deposit box rent, exchange charges, commission on
10 travelers checks, charges for administration of trusts,
11 interest charges and points charged on loans; commissions
12 earned or service fees paid by an insurance company to an
13 agent or representative for the sale of a policy; the sale
14 of trading stamps; services provided by any corporation to
15 another corporation which is centrally assessed having
16 identical ownership and services provided by any
17 corporation to a wholly owned subsidiary which is centrally
18 assessed; continuing education programs, tutoring,
19 vocational counseling, except rehabilitation counseling;
20 and charges made by a telecommunications company for the
21 origination, transmission, switching, reception or
22 termination of an interstate telephone or telegraph
23 communication;
24
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1 (D) The gross receipts from transaction
2 from persons performing services if the use of the service
3 or execution of the project occurs entirely outside the
4 state. In instances of services performed on tangible
5 personal property, use of the service occurs in this state
6 if repair, refurbishment, adjustment, calibration,
7 cleaning, maintenance or other services are performed on
8 tangible personal property in this state.
9
10 39-16-103. Imposition.
11
12 (a) Taxable event. The following shall apply:
13
14 (iv) There is levied an excise tax upon the
15 gross receipts of any person from the engaging or
16 continuing in the practice of any business in which a
17 service is rendered.
18
19 39-16-105. Exemptions.
20
21 (a) The following purchases or leases are exempt from
22 the excise tax imposed by this article:
23
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1 (x) For the purpose of exempting certain
2 services, as defined by department rule and regulation,
3 from the tax imposed by W.S. 39-16-103(a)(iv), the
4 following are exempt:
5
6 (A) The gross receipts from furnishing
7 goods or services to the purchaser or his successor in
8 interest of tangible personal property to fulfill a
9 warranty obligation of the manufacturer to the extent that
10 such goods or services are not charged to the purchaser or
11 his successor in interest;
12
13 (B) Health services; educational services;
14 social services; agricultural services except veterinarian
15 services and animal specialty services; forestry services;
16 radio and television broadcasting; school buses; farm
17 product warehousing and storage; arrangement of passenger
18 transportation; arrangement of transportation of freight
19 and cargo; water supply; sewerage systems; security
20 brokers, dealers and flotation companies, commodity
21 contracts brokers and dealers; credit counseling services
22 provided by individual and family social services;
23 construction services; and adjustment and collection
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1 agencies, if the debt was incurred out-of-state and the
2 client does not reside within the state;
3
4 (C) Financial services of institutions
5 including loan origination fees, late payment charges,
6 nonsufficient fund check charges, stop payment charges,
7 safe deposit box rent, exchange charges, commission on
8 travelers checks, charges for administration of trusts,
9 interest charges and points charged on loans; commissions
10 earned or service fees paid by an insurance company to an
11 agent or representative for the sale of a policy; the sale
12 of trading stamps; services provided by any corporation to
13 another corporation which is centrally assessed having
14 identical ownership and services provided by any
15 corporation to a wholly owned subsidiary which is centrally
16 assessed; continuing education programs, tutoring,
17 vocational counseling, except rehabilitation counseling;
18 and charges made by a telecommunications company for the
19 origination, transmission, switching, reception or
20 termination of an interstate telephone or telegraph
21 communication;
22
23 (D) The gross receipts from transaction from
24 persons performing services if the use of the service or
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1 execution of the project occurs entirely outside the state.
2 In instances of services performed on tangible personal
3 property, use of the service occurs in this state if
4 repair, refurbishment, adjustment, calibration, cleaning,
5 maintenance or other services are performed on tangible
6 personal property in this state.
7
8 Section 2. This act is effective January 1, 2001.
9
10 (END)
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