Wyoming – Sourcing Of Services In State

SALT Report 3321 – The Department of Revenue issued a policy statement on January 31, 2014.  Previously, Wyoming sourced services to the location where the services were performed.  In order to be in line with other streamline states Wyoming has revised law section 39-16-103 to clarify the imposition is now sourced to where first use of the services occurs in Wyoming.

“Effective July 1, 2014, the sourcing of taxable services will be determined by where the customer makes first use of the service after it is rendered.”

For Further Information:

Policy Statement Concerning Sourcing of Sales Tax on Services (January 31, 2014)


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