H.B. No. 0178

Sales and use tax-telecommunications.

 

Sponsored By:        Joint Revenue Interim Committee

 

AN ACT relating to taxation and revenue; establishing uniform definitions for telecommunications services; amending telecommunications sourcing provisions; amending the tax imposed provisions for telecommunications; providing conforming amendments; and providing for an effective date.

 

1/10/2007   Bill Number Assigned

1/11/2007   H Received for Introduction

1/12/2007   H Introduced and Referred to H03

1/22/2007   H03 Recommended Amend and Do Pass

 

ROLL CALL

Ayes:  Representative(s) Anderson, R., Esquibel, K., Gilmore, Lubnau, Madden, Miller, Semlek, Walsh and Zwonitzer, Dv.

Ayes 9    Nays 0    Excused 0    Absent 0    Conflicts 0

 

1/22/2007   H Placed on General File

 

HB0178HS001/ADOPTED

Page 15-After line 13   Insert:

"(D)  When a bundled transaction includes a telecommunications service, ancillary service, internet access or audio or video programming service:

(I)  If the price of the bundle is attributable to products that are taxable and products that are nontaxable, the portion of the price attributable to the nontaxable products may be subject to tax unless the provider can identify by reasonable and verifiable standards such portion from its books and records that are kept in the regular course of business for other purposes, including, but not limited to nontax purposes;

(II)  If the price of the bundle is attributable to products that are subject to tax at different rates, the total price may be treated as attributable to the products subject to tax at the highest rate unless the provider can identify by reasonable and verifiable standards the portion of the price attributable to the products subject to tax at the lower rate from its books and records that are kept in the regular course of business for other purposes, including, but not limited to nontax purposes.".  ANDERSON, R., CHAIRMAN

 

1/24/2007   H Passed CoW

1/25/2007   H Passed 2nd Reading

1/26/2007   H Passed 3rd Reading

 

ROLL CALL

Ayes:  Representative(s) Alden, Anderson, R., Bagby, Berger, Blake, Brechtel, Brown, Buchanan, Childers, Cohee, Craft, Davison, Diercks, Dockstader, Edmonds, Edwards, Esquibel, F., Esquibel, K., Gentile, Gilmore, Gingery, Goggles, Hallinan, Hammons, Harshman, Harvey, Iekel, Illoway, Jaggi, Jones, Jorgensen, Landon, Lockhart, Lubnau, Madden, Martin, McOmie, Mercer, Meyer, Miller, Millin, Olsen, Petersen, Philp, Quarberg, Samuelson, Semlek, Shepperson, Simpson, Slater, Steward, Teeters, Thompson, Throne, Wallis, Walsh, Warren, White, Zwonitzer, Dn. and Zwonitzer, Dv.

Ayes 60    Nays 0    Excused 0    Absent 0    Conflicts 0

 

1/29/2007   S Received for Introduction

1/29/2007   S Introduced and Referred to S03

2/1/2007    S03 Recommended Do Pass

 

ROLL CALL

Ayes:  Senator(s) Anderson, J., Case, Jennings, Mockler and Ross

Ayes 5    Nays 0    Excused 0    Absent 0    Conflicts 0

 

2/1/2007    S Placed on General File

2/7/2007    S Passed CoW

2/8/2007    S Passed 2nd Reading

2/9/2007    S Passed 3rd Reading

 

ROLL CALL

Ayes:  Senator(s) Anderson, J., Aullman, Burns, Case, Coe, Cooper, Decaria, Fecht, Geis, Hastert, Hines, Jennings, Job, Johnson, Larson, Massie, Mockler, Nicholas, Perkins, Peterson, Ross, Schiffer, Scott, Sessions, Vasey and Von Flatern

Nays:  Senator(s) Meier

Excused:  Senator(s) Barrasso, Peck and Townsend

Ayes 26    Nays 1    Excused 3    Absent 0    Conflicts 0

 

2/9/2007    Assigned Number HEA No. 0009

2/12/2007   H Speaker Signed HEA No. 0009

2/12/2007   S President Signed HEA No. 0009

2/14/2007   Governor Signed HEA No. 0009

2/14/2007   Assigned Chapter Number

 

Chapter No. 0010  Session Laws of Wyoming 2007.