The Wyoming Department of Revenue issued a bulletin following the Wayfair ruling, which overruled the physical presence requirement long established in Quill.  Despite the Supreme Court’s decision, remote sellers are currently not required to register with the state to collect and remit sales tax.

Remote sellers can be reassured that until Wyoming establishes a date in which they will begin enforcing remote sellers to license and collect sales tax, they have the option to voluntarily license with the state.  For those remote sellers who voluntarily choose to license with the state, it is important to note that Wyoming is a member of the Streamlined Sales Tax Governing Board, which has implemented standards and simplifications that will aid online and remote sellers transitioning to collecting and remitting Wyoming sales tax.

Remote sellers interested in voluntarily licensing with the state may register using the Wyoming Electronic Filing System (“WYIFS”) or the Streamlined Sales Tax Registration System.  Sales tax returns may also be electronically filed using WYIFS.  Licenses remain active until the taxpayer requests cancellation.  A qualified tax attorney can assist with the execution of the application and potential questions or concerns that may arise in the process.

Gerald “Jerry” Donnini II is a shareholder of the Law Offices of Moffa, Sutton, & Donnini, P.A. Mr. Donnini concentrates in the area of state and Federal tax matters, with a heavy emphasis on the tobacco, alcohol, motor fuel and related industries. He also handles a myriad of multi-state state and local tax issues. Mr. Donnini is a co-author for CCH’s Expert Treatise Library: State Sales and Use Tax and writes extensively on multi-state tax issues for SalesTaxSupport.com.  For more information please call us at 888-966-8216.

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