Bill No.: HB0178                  Drafter:  MQ

LSO No.:  07LSO-0441              Effective Date:  1/1/2008

Enrolled Act No.:  HEA0009

Chapter No.:       10

Prime Sponsor:     Joint Revenue Interim Committee

Catch Title:       Sales and use tax-telecommunications.

Subject:  Establishes uniform definitions and other provisions for telecommunications for sales and use tax purposes.

Summary/Major Elements:

· Establishes extensive uniform definitions from the Streamlined Sales Tax Agreement of which Wyoming is a member (SSTA is an effort among the states to impose sales taxes on interstate sales of goods and services).

· Provides for the "sourcing" of telecommunication services for taxation purposes of prepaid wireless calling services so that it is clear which tax applies (from which jurisdiction).