Remote Sellers Must Remit Tax on Sales Into Wyoming

A seller without a physical presence in Wyoming must remit Wyoming sales tax on its sales of tangible personal property, admissions, or services delivered into Wyoming once the seller meets either of the following requirements in the current or preceding calendar year:

  1. the seller’s gross revenue from such sales exceed $100,000; or
  2. the seller sold such items in 200 or more separate transactions.

The Department of Revenue may bring an action to obtain a declaratory judgment that the seller is obligated to remit sales tax. “Vendor” is amended to include a remote seller. Special provisions regarding refunds and liability apply to sellers who previously remitted tax on a voluntary basis.

(H.B. 19), Laws 2017, effective July 1, 2017

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