Marketplace Facilitators Required to Collect and Remit Wyoming Tax

Wyoming has enacted legislation that requires marketplace facilitators to collect sales tax.

Marketplace Facilitators

Marketplace facilitators must collect and remit sales tax on sales made on its own behalf and on behalf of marketplace sellers to customers in Wyoming, regardless of whether the marketplace seller has a Wyoming sales tax permit. A “marketplace facilitator” is any person that facilitates a sale of tangible personal property, services, or admissions for a marketplace seller and collects payment from a purchaser and transmits the payment to the marketplace seller by means of one or more third parties, regardless of whether the person receives compensation for facilitating the sale.

Relief From Liability

A marketplace facilitator is relieved of liability if it fails to collect or remit sales tax due to incorrect or insufficient information provided by a marketplace seller. The relief must not exceed five percent of the total sales tax due from sales made or facilitated in Wyoming by the marketplace facilitator. No relief is permitted for sales made by a marketplace seller that is affiliated with the marketplace facilitator.

H.B. 69, Laws 2019, effective July 1, 2019

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CCHTaxGroup

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