2002

State of Wyoming

02LSO-0212.W1

 

 

WORKING DRAFT

 

 

HOUSE BILL NO.      

 

 

Telecommunication services-taxation.

 

Sponsored by:  Joint Revenue Interim Committee

 

 

A BILL

 

for

 

AN ACT relating to taxation and revenue; providing for the taxation of telecommunications services as specified; 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) by creating a new subparagraph (P) is amended to read:

 

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:

 

(P)  The sales price paid for mobile telecommunications services at a taxpayer's place of primary use pursuant to the provisions of 4 U.S.C. sections 116 through 126.

 

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

 

(END)