Wyoming Updates Remote Seller Nexus Guidelines

Wyoming will require remote and on-line sellers that meet certain economic thresholds to collect sales tax beginning February 1, 2019. Businesses seeking to voluntarily license in Wyoming may begin that process prior to that date.

Wyoming updated its nexus laws after the U.S. Supreme Court’s decision in South Dakota v. Wayfair.

Calculation of Nexus Thresholds

Remote sellers will be required to collect and remit sales tax if:

  • their gross revenue from Wyoming sales exceeds $100,000; or
  • they engage in at least 200 sales transactions in the state.

The revenue threshold is based on gross sales, including taxable, exempt, and wholesale sales. Each invoice is considered a separate transaction.

Sales and Use Tax Bulletin Remote Sellers, Wyoming Department of Revenue, October 29, 2018, ¶201-277

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CCHTaxGroup

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