Title 39, Taxation And Revenue

Exemptions. (a) The following sales, purchases or leases are exempt from the excise tax imposed by this article: (i) For the purpose of exempting sales of services and tangible personal property which are protected by the United States constitution and the Wyoming constitution, t…

Licenses; permits. (a) Every vendor shall obtain from the department a sales tax license to conduct business in the state. The license shall be granted only upon application stating the name and address of the applicant, the name and address of all agents operating in the state, …

1 Direct payment of sales tax; permit required; authorization; rules and regulations. (a) Upon application by any person liable for the payment of sales tax under this article or a licensed vendor, the director of the department of revenue, in his sole discretion, may issue to th…

Voluntary disclosure. The department of revenue may enter into a voluntary disclosure agreement with any person establishing sufficient contact with this state to qualify the person as a vendor under this article. Application for voluntary disclosure shall be made in a manner and…

Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement. (a) Any vendor who licenses to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with terms of the streamlined sales and use tax agre…

Enforcement. (a) Audits. To assess credits and deficiencies against taxpayers and vendors, the department is authorized to rely on final audit findings made by the department of audit, taxpayer information, vendor information or department review subject to the following conditio…

Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this article. (b) Appeals. Except as provided by this subsection, no person who feels aggrieved by the payment of the taxes, penalty and interest imposed by…

Statute of limitations. (a) No credit or refund shall be allowed after three (3) years from the date of overpayment. The receipt of a claim for a refund by the department shall toll the statute of limitations. (b) The department may bring an action to recover any delinquent taxes…

Distribution. (a) License fees and interest collected by the department pursuant to this article shall be transferred to the state treasurer who shall credit them to the general fund. All penalties collected by the department under this article shall be paid to the state treasure…

Definitions. (a) Repealed by Laws 2019, ch. 186, § 2. (b) Definitions under article 1 of this chapter shall apply to this article unless otherwise specified.

Administration. (a) The state preempts the field of imposing tax upon retail sales of tangible personal property, admissions and services and purchases for storage, use or consumption in this state as provided by this article and no county, city, town or other political subdivisi…

Imposition. (a) Taxable event. The following shall apply: (i) The following provisions apply to imposition of the general purpose excise tax under W.S. 39-15-204(a)(i): (A) Except as provided by subparagraph (F) of this paragraph, no tax shall be imposed under W.S. 39-15-204(a)(i…

Taxation rate. (a) In addition to the state tax imposed under W.S. 39-15- 101 through 39-15-111 any county of the state may impose the following excise taxes and any city or town may impose the taxes authorized by paragraphs (ii) and (vii) of this subsection and any resort distri…

Exemptions. There are no specific applicable provisions for exemptions for this article. The provisions of W.S. 39-15-105 shall apply to the taxes imposed by this article.

Licenses; permits. An additional license to engage in business shall not be required if the vendor has been issued a state license pursuant to law.

Compliance; collection procedures. (a) Returns, reports and preservation of records. There are no specific applicable provisions for returns, reports and preservation of records for this article. (b) Payment. There are no specific applicable provisions for payment for this articl…

Enforcement. There are no specific applicable provisions for enforcement for this article.

Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.

Statute of limitations. No person shall be liable for payment of the tax imposed under W.S. 39-15-204(a)(ii) for any sale of lodging services made more than one (1) year prior to the date he is notified by the department of revenue of his liability for the tax.

Distribution. (a) For all revenue collected by the department from the taxes imposed under W.S. 39-15-204(a)(i), (ii), (v) and (vi) the department shall: (i) For revenues collected under W.S. 39-15-204(a)(i): (A) Deduct one percent (1%) to defray the costs of collecting the tax a…

Definitions (a) As used in this article: (i) "Contractor" means any general or prime contractor or subcontractor; (ii) "General or prime contractor" means: (A) Any person who agrees with the owner or lessee of real property in this state to perform services or furnish materials a…

Administration. There are no specific applicable provisions for administration for this article.

Imposition. (a) Taxable event. There are no specific applicable provisions for taxable event for this article. (b) Taxpayer. The following shall apply: (i) Any contractor who furnishes tangible personal property under contract or in the development of real property is the consume…

Taxation rate. There are no specific applicable provisions for taxation rate for this article.

Exemptions. There are no specific applicable provisions for exemptions for this article.

Licenses; permits; bonding. (a) Licenses and permits. There are no specific applicable provisions for licenses and permits for this article. (b) Bonding. The following shall apply: (i) To secure payment of sales taxes by nonresident prime contractors, each nonresident contractor …

Compliance; collection procedures. There are no specific applicable provisions for compliance and collection procedures for this article.

Enforcement. There are no specific applicable provisions for enforcement for this article.

Taxpayer remedies. There are no specific applicable provisions for taxpayer remedies for this article.

Statute of limitations. There are no specific applicable provisions for a general statute of limitations for this article.

Distribution. There are no specific applicable provisions for distribution for this article.

Title. This act shall be known and may be cited as the "Uniform Sales and Use Tax Administration Act."

Definitions. (a) As used in this article: (i) "Agreement" means the streamlined sales and use tax agreement; (ii) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on…

Authority to enter agreement. (a) The department of revenue is authorized and directed to enter into the streamlined sales and use tax agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of t…

Relationship to state law. No provision of the agreement authorized by this article in whole or part shall invalidate or amend any provision of the law of this state. Adoption of the agreement by this state shall not amend or modify any law of this state. Implementation of any co…

Agreement requirements. (a) The department of revenue shall not enter into the streamlined sales and use tax agreement unless the agreement requires that as a condition of participation each state shall abide by the following requirements: (i) Uniform state rate. The agreement sh…

Cooperating sovereigns. The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified sys…

Limited binding and beneficial effect. (a) The agreement authorized by this act shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other tha…

Seller and third party liability. (a) A certified service provider shall be deemed the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider shall…

Sales from remote sellers. (a) Notwithstanding any other provision of law, any seller of tangible personal property, admissions or services which are subject to taxation under this chapter who does not have a physical presence in this state shall remit sales tax and follow all ap…

Marketplace facilitators. (a) A marketplace facilitator shall be considered the vendor for each sale that the facilitator facilitates on its marketplace for a marketplace seller. Each marketplace facilitator shall: (i) Be responsible for all obligations imposed under this chapter…

Definitions. (a) As used in this article: (i) "Population" of a city, town or county shall be determined by resort to the most recently completed federal decennial census as reported by the economic analysis division within the department of administration and information.

Local government distributions of state sales and use taxes; supplemental funding formula; revenue challenged formula. (a) An amount equal to eight percent (8%) of all sales taxes imposed under W.S. 39-15-104(a) and (b) and use taxes imposed under W.S. 39-16-104(a) and (b) that a…

Legislative intent. (a) It is the intent of the legislature that the funds distributed under this article shall not be used for: (i) Salary adjustments, additional personnel or increased personnel benefits; (ii) Any compensation to the members of any board for which the board of …