Despite several states’ immediate response to the Supreme Court’s Wayfair ruling, requiring remote sellers to collect sales tax upon the satisfaction of certain economic thresholds, the Wyoming Department of Revenue is not currently mandating remote sellers to license with the state in order to collect and remit sales tax. In Wayfair, the Supreme Court of the United States quashed the requirement that a company or vendor have a physical presence within a state to subject the taxpayer to the respective sales and use tax within the state.
Currently there are no economic thresholds established for remote sellers in Wyoming. The Wyoming Department of Revenue advises they will post information on their website, http://revenue.wyo.gov, once a date has been established for the enforcement of remote sellers’ obligation to license and collect sales tax. Remote sellers that have already registered in Wyoming with the DOR should continue to collect and remit sales and use taxes to Wyoming. Additionally, remote sellers may voluntarily license with the state at any time.
To register to remit sales tax in Wyoming you will need to be a registered business within the state of Wyoming. You may register online via the Wyoming Internet Filing System for Business, (“WYIFS”). Once registered, taxpayers electronically file their sales and use tax returns using WYIFS. A qualified tax attorney can assist with the execution of the application and potential questions or concerns that may arise in the process.
Jeanette Moffa is an attorney who concentrates on state and local taxes at Moffa, Sutton, & Donnini, P.A. She is also an adjunct professor and assistant editor to the American Bar Association’s The Sales and Use Tax Deskbook. For more information please call us at 888-966-8216.