Sales, Use and International Tax Activity Update - July 2010

Owning the Intangible in Wyoming

Effective July 1, 2010, sales tax is imposed on the retail sale of specified digital products within Wyoming if the purchaser has permanent use of the product.

Specified digital products are defined as digital audio-visual works, digital audio works, and digital books that are transferred electronically. These products are not taxable when the purchaser does not have permanent use or if the product is purchased by a vendor for further commercial broadcast, transmission, licensing, distribution, or exhibition in whole or in part.

As of July 1, 2010, pay-per-view movies are no longer taxable because the purchaser does not receive permanent use of the movie.

Taxing Issues, Wyoming Department of Revenue, Vol. 13, Quarter 2, June 2010.

The Taxing Issues can be viewed on the Wyoming Department of Revenue Web site.

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