Wyo. Code R. 011-0001-4
General Agency, Board or Commission Rules
Chapter 4: Use Tax
Effective Date: 11/14/1991 to 06/20/1995
Rule Type: Superceded Rules & Regulations
Reference Number: 011.0001.4.11141991
revenue/general/04_Use_Tax
Agency REVENUE Revenue Dept.
General Agency, Board or Commission Rules
Chapter No.4
Date Filed 11/14/91 Expr Date
Repeal Date
Document Type RULES
Program GENERAL
Chapter Name Use Tax
Supr Date
Section 1. Authority. These rules are adopted under the authority of W.S. 39-1-304.
Section 2. Purpose of the Rules. These rules are intended to provide a uniform and understandable interpretation of the undefined portion of W.S. 39-6-501 through 39-6-518.
Section 3. Transactions Subject to Tax. The purchase or lease of all tangible personal property outside this state for first use, storage or consumption within this state, is subject to use tax, providing the same transaction would be subject to sales tax if the transaction had occurred wholly within the State of Wyoming.
Section 4. Sales Tax Rules Applicable. Sales and use tax laws and rules are complementary and supplementary and all sales tax rules in Chapter III which are not in conflict with the "Use Tax Act of 1937", W.S. 39-6-501 through 39-6-518, are applicable to use tax transactions and the administration of the use tax law.
Section 5. Vendors Required to be Licensed.
(a) W.S. 39-6-502(a)(viii) defines "vendor" as any person engaged in the business of selling at retail or wholesale tangible personal property, having or maintaining within this state, directly or by any subsidiary, an office, distribution house, sales house, warehouse or other place of business, or any agents operating or soliciting sales or advertising within this state under the authority of the vendor or its subsidiary, regardless of whether the place of business or agent is located in the state permanently or temporarily or whether the vendor or subsidiary is qualified to do business within this state. Agents acting under the authority of the vendor include but are not limited to truckers, peddlers, canvassers, salespersons, representatives, employees, supervisors, distributors, delivery persons or any other persons performing services in this state.
(b) Vendors are considered to have agents, salesmen or solicitors in this state although they only solicit sales intermittently and are residents of some other state.
(c) Vendors shall collect and remit use tax on tangible personal property sold for first use, storage or consumption in this state, whether the delivery and/or collection is made by the agent, salesman or representative, or is made directly by the seller.
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(d) Vendors who have a Wyoming sales/use tax license must collect and are responsible for use tax even though their purchase order specifies that the tangible personal property being sold is shipped from a point outside this state directly to the purchaser. Responsibility is not affected if the contract is made outside Wyoming.
(e) Vendors who are not doing business in this state, but are making sales upon which their purchasers are liable for use tax, may be licensed to collect use tax as a service to their customers.
(a) Each vendor of tangible personal property shall give a receipt to purchasers from whom use tax is collected showing:
(i) The name of the vendor;
(ii) The location of the vendor's place of business;
(iii) A statement identifying the property purchased, including serial or other identification numbers available;
(iv) The date of sale;
(v) The total sales price and any discounts or trade-in allowance; and
(vi) The amount of tax paid by the purchaser.
(a) Use tax does not apply to tangible personal property held or stored in this state by a licensed vendor as inventory for resale.
(b) Use tax does not apply to tangible personal property purchased for use in other states, shipped to this state and remaining here temporarily.
Section 8. Place of First Use. When tangible personal property is purchased in another state and is brought into Wyoming for use, the burden is upon the purchaser to show that there was a bona fide first use of the property outside the State of Wyoming.
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(a) A person who purchases a vehicle outside of Wyoming while he is a Wyoming resident is subject to Wyoming use tax at the time the vehicle is registered in Wyoming regardless of that person's previous registration of the vehicle in another state.
Section 9. Prebuilt and Modular Buildings. Retail sales of prebuilt and modular buildings are subject to sales tax based on the sales price. Such buildings that are fabricated outside the state and brought into Wyoming are subject to use tax, based on the retail purchase price.
Section 10. County Option Use Tax. Optional county use taxes are to be remitted to the Department of Revenue along with the state use tax.
(a) Use tax is generally considered as the type of tax imposed upon purchases of tangible personal property made outside a Wyoming county for use, storage or other consumption in a Wyoming county. For these purposes, Wyoming taxing jurisdictions are considered to be the State of Wyoming and/or each Wyoming county.
(b) The traditional purpose of the use tax is to complement the sales tax in a taxing jurisdiction. No county shall impose a county option sales tax on or after January 1, 1981, unless that county also imposes a county option use tax in a like rate.
(c) A county option use tax will apply to the purchase of tangible personal property outside a taxing jurisdiction where use, storage or other consumption of that property occurs within that jurisdiction. Such storage, use or other consumption will be taxed to the extent the amount due exceeds the sales tax legally imposed and paid at the time of the original transaction.
(d) A consumer is any person who exercises any right of ownership over tangible personal property, except that property purchased for resale in the normal course of business.
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