Shaking things up in state and local tax
Shaking things up in state and local tax
By Michael Penza and Todd Lard
The Wyoming Board of Equalization (BOE) held that purchases of chemicals by an electric utility operating coal-fired electric generation plants were subject to sales tax because the utility was not a manufacturer or a processor. The Board found that the utility was not a manufacturer because it did not…
By Olga Goldberg and Amy Nogid
The Wyoming State Board of Equalization held that telecommunications equipment shipped to and temporarily stored in Wyoming by a purchaser before being transported by the purchaser for installation in Montana by the manufacturer was not subject to the state’s use tax. Range Telephone Cooperative, Inc. (Range), a Wyoming-based telephone…
The Wyoming Department of Revenue has published guidance addressing the sales tax treatment of a broad range of computer sales and services, including cloud computing, web hosting, and data storage.
