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…

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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…

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