State of Wyoming
Department of Revenue
Excise Tax Division
Compliance through Education
Message from the Administrator
Welcome to the Wyoming Department of Revenue Excise Tax Division. As a vendor, you are entering a partnership with the Department to collect and remit sales and use tax for the people of Wyoming. The Department is committed to making the collection and remittance of sales and use tax as simple and uncomplicated as possible for our vendors. As part of this commitment, the Department is presenting this vendor manual containing basic information and instruction to aid in your compliance with Wyoming’s sales and use tax laws. The Department also presents educational webinars, provides bulletins and publications, as well as our quarterly newsletter, “Taxing Issues”.
The collection and remittance of sales and use tax is a trust relationship. The people of Wyoming are entrusting you with the tax dollars they pay when purchasing your products and services. It is your responsibility to ensure the correct tax is collected and paid to the Department for distribution to the appropriate governing entities. We at the Department are here to support you and to provide whatever assistance you need in fulfilling this responsibility.
Please read this manual carefully. Should you have any questions, please contact the Excise Tax Division. We look forward to working with you, and good luck in your endeavor!
Sharon Rehm, Administrator
Excise Tax Division
Wyoming Department of Revenue
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Excise Tax Division Contact Information
The area code for all Wyoming telephone numbers is (307). Please call the Regional Service Area that serves your business location for assistance with your account.
Main Telephone Number 777-5200
FAX Number 777-3632
Regional Service Area Numbers:
Region 1 777-5541
Serving: Albany, Carbon, and Laramie Counties in Wyoming. States of Alabama, Alaska, Arizona, Arkansas, Colorado, Connecticut, Delaware, Dist. Of Columbia, Georgia, Kansas, Louisiana, Maryland, Massachusetts, Minnesota, Missouri, Nevada, Ohio, Oklahoma, Oregon, Pennsylvania, and Virginia. Cigarette Wholesalers/OTP Accounts.
Region 2 777-5542
Serving: Big Horn, Campbell, Crook, Johnson, Park, Sheridan, Washakie, and Weston Counties in Wyoming. States of California, Idaho, Montana, New Jersey, and South Dakota. Canada.
Region 3 777-5543
Serving: Converse, Goshen, Natrona, Niobrara, and Platte Counties in Wyoming. States of Florida, Hawaii, Illinois, Indiana, Iowa, Kentucky, Michigan, Nebraska, New Hampshire, New Mexico, Tennessee, and Wisconsin. International (Excluding Canada).
Region 4 777-5544
Serving: Fremont, Hot Springs, Lincoln, Sublette, Sweetwater, Teton, and Uinta Counties in Wyoming. States of Maine, Mississippi, New York, North Carolina, North Dakota, Rhode Island, South Carolina, Texas, Utah, Vermont, Washington, and West Virginia.
Field Representatives’ Offices:
Casper 444 W Collins Dr., #3650 266-3621
Cheyenne 122 West 25th Street Ste., E301 777-5211
Gillette 551 Running W Ste., 402 682-6061
Jackson 125 East Pearl Ave Ste., B6 734-9354
Riverton 505 Hursh St., Ste. 2 856-1185
Laramie 2020 Grand Ave., Ste. 428 742-4207
Powell 231 W 6th St. 754-2686
Rock Springs 2441 Foothill Blvd., Ste. 102 382-4531
Sheridan 2100 West 5th St. 674-8559
Torrington 1618 East M Street 532-5566
Vendor Operations Manager 777- 5203
Education & Taxability Manager 777- 5293
Website https://revenue.wyo.gov
Contents
Excise Tax Division Contact Information……...…......................................3
Introduction………..…………………………….….......................................4
What is sales/use tax?..............................................................................4
Who must license as a vendor?................................................................5
How do I become a licensed vendor?.......................................................5
How do I collect / accrue sales / use tax?.................................................6
How do I remit sales/use tax?...................................................................7
Which form do I use?................................................................................7
How often do I file my return?...................................................................8
The path to compliance……………………….…........................................9
What is taxable?.......................................................................................9
What is not taxable (exemptions)?..........................................................10
How do I document exempt sales?.........................................................10
Where do I find the Streamline Sales Tax Certificate of Exemption?.......10
How do I get a refund for taxes over-remitted?.......................................10
How do I report changes in my business?...............................................11
How do I cancel my license?...................................................................13
Record Keeping......................................................................................13
Definitions………………….……..……………….......................................12
Frequently asked questions….…….……………......................................14
Sales and Use Tax Bulletins and Publications.........................................17
Lodging Vendors………………………………….......................................18
Sales and Use Tax Jurisdiction Table……………………..........................19
Taxpayer Rights…………………….…………..…......................................22
Field Representative Form…………………...….......................................23
Authority
The Excise Tax Division of the Wyoming Department of Revenue administers sales/use taxes for the state of Wyoming, pursuant to Wyoming Statutes 39-15-101. The Department of Revenue Rules that accompany the sales/use tax statutes are Chapter 2 - Sales and Use Tax.
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Welcome from the Excise Tax Division of the Wyoming Department of Revenue. The purpose of this manual is to educate newly licensed vendors of their legal responsibilities as vendors and how to comply with those responsibilities. This manual is the first step in a continuum of education that is available to you. Other educational opportunities include:
We also have field representatives throughout Wyoming. Should you have questions, you may contact us using the phone numbers shown on the previous page. You may also go to the “Contact Us” link on our website for key e-mail addresses to use when directing your questions to the applicable region or service area. You are our customer. We work to serve you and to make the process as convenient as possible for you.
In this manual we address basic licensing issues as well as matters about the collection and remittance of sales and use taxes. We explain the difference between sales and use taxes. We discuss how you document exempt transactions. We cover events that are taxable, as well as those that are exempt. We talk about issues associated with refunds and compliance. Lastly, we have included important definitions and frequently asked questions. Where appropriate, the manual contains examples of sales/use tax calculations to aid your understanding of the subject matter.
Sales tax is an excise tax or a tax on consumption that is applied to the retail sales and leases of tangible personal property, admission fees and some services which are subject to taxation per Wyoming law. Sales tax refers to transactions between a Wyoming purchaser and a Wyoming seller or an out-of-state seller licensed to collect and remit Wyoming sales tax. The purchaser pays sales tax to the vendor. Vendors must have a license and are responsible for collecting and remitting the tax to the state. To understand what is actually taxable, it is necessary to understand what tangible personal property is: Tangible personal property is defined in part as personal property that can be seen, weighed, measured, felt, touched or that is any other manner perceptible to the senses.
Wyoming consumers pay sales tax to licensed Wyoming vendors at the point-of-purchase; whereas Wyoming consumers will pay use tax to our Department for untaxed or under-taxed purchases.
Use tax is complementary to sales tax and is applied to out-of-state purchases. Use tax refers to transactions between a Wyoming purchaser and an out-of-state seller not licensed to collect Wyoming sales tax. Use tax helps place Wyoming vendors on an equal footing with out-of-state vendors that are not licensed to collect Wyoming tax. Please note, there are some out-of-state vendors that are required to collect Wyoming sales tax. Those purchases would not be subject to use tax. Consumers making purchases outside of the state must pay use tax if:
What Is Sales/Use Tax?
Introduction
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Wyoming’s state sales tax rate is four percent (4%). In addition, the 23 counties may impose two optional taxes, either for general or specific purposes. Each option tax is limited to a maximum of two percent (2%) and must be approved by a majority of the voters of that County. Counties may also impose an option tax for economic development purposes which may not exceed one percent (1%). The combined option taxes are capped at three percent (3%). Wyoming law also allows cities, towns and counties to impose a local option lodging tax of not more than two percent (2%). Special resort districts may impose an additional sales/use tax of not more than three percent (3%). Effective January 1, 2021, under certain circumstances and upon voter approval, an optional municipal sales and use tax of up to one percent (1%) can be imposed. Finally, the Statewide Lodging Assessment imposes an assessment of tax on the sales of lodging services at the rate of five percent. Effective July 1, 2021, guides or outfitters providing lodging services will begin to collect the Statewide Lodging Assessment on all temporary lodging services provided as part of any guide/outfitter service they provide.
Any person located outside Wyoming who creates nexus by:
Remote sellers and marketplace facilitators who do not create a physical nexus who meet either of the following requirements for the current calendar year or the immediately preceding calendar year:
Who must license as a vendor?
In Wyoming, a vendor means, “ any person engaged in the business of selling at retail or wholesale tangible personal property, admissions or services which are subject to taxation under this article. ‘Vendor’ includes a vehicle dealer as defined by W.S. 31-15-101(a)(xviii), a remote seller to the extent provided by W.S. 39-15-501 and a marketplace facilitator to the extent provided by W.S. 39-15-502. A person is not in the business of selling if selling tangible personal property, admissions or services which are subject to taxation under this article is not a habitual or regular activity of the person;
Any person who meets one of the following definitions for a vendor must license to collect and remit sales tax:
How do I become a licensed vendor?
You must submit a license application and a one-time license application fee of sixty dollars ($60.00). The application is available on our website, and at field representatives’ offices, and can be mailed, faxed or emailed upon request.
You may also apply online from a secured site; https://excise-wyifs.wy.gov. Once you register as an online user, (completing your user name and password and receiving a PIN number from the Department) you may apply and complete the prescribed returns online.
The application must be completed in its entirety; none of the questions are optional. Once we receive a properly completed application, we strive to send your sales/use tax license within ten business days. The license acknowledges that you have the legal authority to collect and remit sales tax on the State of Wyoming’s behalf, and must be displayed where your customers can see it.
NOTE: A sales/use tax license is an agreement between your business and the State of Wyoming. As part of that agreement, you must send in completed sales/use tax returns at the proscribed times. Even if you have no sales or taxes to report, you must still remit the completed return in a timely manner. Failure to do so will result in late filing penalties, interest, and in extreme cases, a lien filed against your business. If you have difficulties filing your return before the due date, contact us immediately a phone call or email can help us keep your account in good standing.
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Sales tax is due at the end of the month following the end of your filing period. Sales tax is due when the sale takes place, and is not based on when the vendor receives payment. The standard for sales tax remittance is on an accrual basis (as the sale occurs) rather than a cash basis.
Determining the proper rate to charge
Wyoming Statutes require the collection of sales tax on any retail sales of tangible personal property, taxable admissions and for the sales of specifically identified taxable services in the state. We will first address the sales of tangible personal property, followed by the sales of services. A sale is deemed to have occurred when there is a transfer of title or possession for consideration. In determining the appropriate tax rate to charge, you must ascertain where “title” or “possession” of the property passes from the seller to the buyer.
The time and place of the sale shall determine the applicable tax rate to charge on your sales. Any sales made at the vendor’s business location are taxed at the rate in effect in the location of the vendor’s business. If the property sold is to be shipped to the purchaser (regardless of the shipping terms) in another Wyoming jurisdiction, the appropriate tax to charge is the tax rate in effect in the jurisdiction where the purchaser receives or takes receipt of the item. If the property is shipped to a location outside the state of Wyoming, Wyoming sales tax is not due. The state of Wyoming views this as an interstate sale and is subject to the applicable taxes in the state where the property is destined.
For taxable services performed in Wyoming, the rate in effect in the jurisdiction where the customer makes first use of the service is the applicable tax rate to charge. For example: a customer located in Cheyenne ships their game animal for mounting to a taxidermist located in Sheridan, Wyoming. The taxidermist completes the service and then ships the trophy back to the customer in Cheyenne, Wyoming. The sales tax is sourced/based on where the customer makes first use of the service – or Cheyenne, Wyoming.
If the trophy is shipped to the customer outside of the state of Wyoming, the Wyoming vendor would not charge Wyoming tax as the customer will make first use of the service outside of our taxing jurisdictions.
In another example: a Wyoming customer ships a printer to a repair shop located
in South Dakota and after it’s repaired, the printer is shipped back to the customer
in Wyoming. If the South Dakota vendor is licensed to collect Wyoming sales tax, the vendor would collect Wyoming sales tax based on the current tax rate in effect in the respective Wyoming jurisdiction, as this is where the customer makes first use of the service.
On the other hand, if the South Dakota vendor is not a Wyoming licensed vendor, then he is not permitted to collect Wyoming tax. In this instance, the Wyoming customer is responsible to self-assess and remit the use tax to the Department based on the tax rate in effect in the respective Wyoming jurisdiction in which the repaired item is received or will make first use of the service. The taxable base includes both labor (service) and materials used in the repair.
The determination of the appropriate tax rate to charge is critical to the accurate collection of sales and use tax, and ultimately the distribution of those funds. If you are unsure of the appropriate tax rate to collect, please contact us at (307) 777-5200 for clarification.
Accruing or Collecting the Tax:
In short, as a licensed Wyoming vendor, you must collect and remit sales tax on the retail sales of tangible personal property, taxable admissions and certain services (see the section titled “What is Taxable?” for a detailed list of taxable transactions). The tax can be calculated in two ways depending on whether the price presented to the purchaser includes the sales tax or not.
NOTE: The only exception to the general rule above is the sales of cars, trucks and trailers. The county treasurer collects sales tax on the sale of a car, truck or trailer at the time of first registration by the new owner. However, motorcycles, mopeds, ATVs, boats and snowmobiles are taxed by the vendor and the tax charged is based on the tax rate in effect in the Wyoming jurisdiction in which the customer takes possession of the vehicle.
Computing the Tax When the Price Excludes Sales Tax:
The tax is calculated by multiplying the sales price by the tax rate in effect in the Wyoming jurisdiction where the customer takes receipt. For example, in a jurisdiction with a 5% tax rate and a sales price of $145.00 (excluding sales tax) amounts to $7.25 in sales tax. The vendor will collect a total of $152.25, of which $7.25 is forwarded to the Department of Revenue.
How do I collect/accrue sales/use tax?
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Tax Calculated Total Charge Calculated
Sales Price: $ 145.00 Sales Price: $ 145.00
Tax Rate: x .05 Sales Tax + 7.25
Sales Tax = $7.25 Total = $152.25
Sales tax charged/collected by vendors must be separately stated on invoices when the tax is excluded from the sales price.
Computing the tax when the price includes sales tax. This method of taxing sales is only allowed when a receipt is not provided to the customer as part of the sale, such as: bar sales, movie tickets, sporting event tickets, cover charges.
The tax is calculated by first identifying the sales price excluding tax, and then subtracting it from the total amount collected. To find the price excluding tax, the vendor must divide the total amount collected by one hundred percent plus the tax rate in effect in the jurisdiction where the customer takes receipt. For example, in a jurisdiction with a 5% tax rate and a total amount collected of $152.25, which includes the sales tax of $7.25, is calculated as follows:
Sales Price Total Charged: $152.25
Excluding Tax 1 + Tax Rate = 1.05
Sales Tax $ 152.25 – 145.00 = $7.25
Collected:
If the vendor includes the sales tax in the price, there must be wording on the ticket, menu or, signage indicating that fact.
Sales tax accrued or collected by licensed vendors is remitted to the Department of Revenue via Forms 41-1 or 42-1. These forms are pre-printed with the vendor’s “Doing Business As” (d/b/a) name, address, license number, filing period and due date. A barcode on the form identifies the particular filing period as well as other identifying information of the vendor. The returns are mailed or posted on the internet filing system (WYIFS) 30 days prior to the due date of the return.
Should you not receive your original paper return or if it is misplaced or destroyed, please contact your service region for a replacement return prior to the due date. Please understand that as a vendor you are required to file your return timely. Not receiving a return does not excuse you of the liability. You must contact the Department for a replacement form.
There are tutorials on our website for completing forms 41-1 and 42-1 that may be viewed for assistance. Instructions for all reporting forms and the jurisdiction tables are available on our website https://revenue.wyo.gov.
Internet Filing: The Excise Tax Division offers an internet filing option (WYIFS) for vendors who have access to the internet and want to avoid the paperwork associated with paper returns and checks. Vendors who want to file their returns and make payments of their sales tax over the internet should log on to https://excise-wyifs.wy.gov and create an electronic filing account.
How do I remit sales/use tax?
All licensed vendors must remit sales/use tax that they have accrued or collected for the filing period identified on their tax return. All licensed vendors are required to file a tax return based on their established filing frequency; even if there is no tax liability due. If no sales occurred during the filing period and no tax was collected, the vendor must file a tax return reflecting zero sales and zero tax collected.
Which form do I use?
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This is a two-step process. First, you will enter your information and create your username and password. Once your information is received by the Department then you will receive your PIN number via email. After you receive your PIN, you will need to go back into the system and complete the process. WYIFS users will be able to fully access the system to file returns and make payments electronically. Please note; you may choose to file electronically and still pay by check. The electronic filing system will enable you to print a voucher with your business’s identifying information to attach to your payment when paying by check.
The statutes governing when a sale occurs and subsequently when the sales tax is due states that, a sale occurs when there is a taxable product or service provided in exchange for consideration. The assumption of debt is consideration. For example: An automobile repair service is performed in March 2021; Sales tax is due by the vendor and is to be reported on their March 2021 sales/use tax return, at the sales tax rate in effect in March in the county in which the customer receives first use of the service This is true even if the vendor has not billed for the service or allows their customer terms for payment at some point in the future.
Vendors and direct payers are allowed to take a credit on their return to help offset the cost of reporting sales/use tax due to the state. To be eligible to take the vendor compensation credit the return and payment must be postmarked by the 15th of the month the tax is due. Example: January 2021 return and payment must be postmarked by February 15th. For those vendors or direct payers filing electronically the return and payment must be filed by the 15th of February 2021.
The vendor compensation credit may not exceed $500.00 in any reporting period. Vendor means the ownership not individual licenses. Example: ABC Corporation owns five businesses, the vendor compensation credit allowed for the vendor is $500.00 total, not $500.00 per business.
To be eligible for the vendor compensation credit the sales tax account must be in good standing, which means all returns currently due must be filed and paid in full and the account may not have any outstanding balances.
Vendors are allowed a credit of 1.95% of the tax due for the first $6,250.00 due in tax and 1% of the amount of tax due for any amount exceeding $6,250.00. This amount will not exceed $500.00 per filing period.
Example:
Assuming a total tax due of $7,500.00 for the January 2021 filing period.
1.95% X $6,250.00 = $121.88
1% X $1,250.00 (amount exceeding $6250.00) = $12.50
$121.88 + $12.50 = $134.38
The total vendor compensation credit allowed for the January 2021 filing period is $134.38. This amount is placed on the vendor compensation line of the return and is subtracted from the total amount due for the filing period.
How often do I file my return?
The estimated sales volume you declare on your Wyoming Sales/Use Tax License Application will initially determine your filing frequency. The sales volume will be used to calculate the tax amount you are likely to collect each month.
Annual filing
$0.00 — $50.00 in collected tax per month.
Quarterly filing
$50.00 - $150.00 in collected tax per month.
Monthly filing
More than $150.00 in collected tax per month.
Your filing frequency may be changed- by the Department if your taxable sales increase or decrease significantly.
What is the due date for my sales tax return?
Sales/use tax returns are due on or before the last day of the month following the last month in the reporting period in which the sale occurred. For example; monthly filers, October return is due on or before the last day of November. Quarterly filer, 3rd quarter return (July, August, and September) is due on or before the last day of October. Annual filer (January-December), return is due on or before the last day of January.
Wyoming recognizes an accrual basis of accounting.
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Step 5 – Please call the Department if you have any questions or problems with your account. The number is (307) 777-5200.
The path to compliance
These are the steps vendors should take to ensure they stay on the path to compliance with the Wyoming Department of Revenue.
Step 1 - File and pay all tax returns timely:
NOTE: If any of the above due dates fall on a weekend or legal holiday, the due date is the next business day.
Step 2 - If your return is filed late:
Step 3 - If you are unable to remit the taxes due:
NOTE: The Department will file a lien on any business whose request for a payment plan is approved.
Step 4 – Pay all payment plan payments and all current taxes by the due date.
W.S. 39-15-103 imposes sales tax on the sales price paid in the following transactions, with the exception of leases where the sales tax applies to the gross rental paid. The following transactions are taxable unless a specific exemption found in W.S. 39-15-105 exempts the transaction from sales tax or the purchaser provides a copy of their direct pay permit. Details on documentation for exemptions and direct pay authority are addressed later. Wyoming Statutes are found on the DOR web site.
Taxable events
Sales tax applies to all taxable admissions, services or retail sales of tangible personal property unless the purchaser provides the vendor a Streamlined Sales and Use Tax Agreement Certificate of Exemption form or a Direct Pay Permit at
What is taxable?
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the time of purchase. Vendors are required to collect and remit sales tax on any retail sale that is not documented by the purchaser as exempt or by direct pay authority. Certificates of Exemption can be downloaded from our web site.
For a transaction requiring documentation to claim the exemption, you must obtain one of the following from your purchaser:
In the absence of these documents, you must charge sales tax on all taxable transactions.
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What is not taxable (exemptions)?
W.S. 39-15-105 lists those sales and leases that are exempt from sales tax. Please note that exemptions are construed narrowly. Exemptions are legislative acts of grace from the normal rule of taxability. It is the responsibility of the purchaser to be certain an exemption is available. It is the responsibility of the vendor to be certain that the purchaser's exemption is documented. By law, vendors must retain copies of exemption certificates and direct pay permits of exempt transaction for audit purposes, for a minimum of three years.
The list below identifies five of the most common sales tax exemptions in Wyoming. This list is far from complete. For the full list of sales tax exemptions see W.S. 39-15–105 on our web site.
NOTE: Vendors who purchase for resale and subsequently remove inventory for their own use are liable for sales tax on the cost of the inventory removed.
Currently Wyoming law contains 14 statutes imposing sales tax; it also provides for numerous sales tax exemptions. We have created an exemption matrix to accompany the Exemption Certificate. The matrix briefly describes each of Wyoming’s exemptions, and lists how to properly complete the Exemption Certificate to meet vendor record retention requirements.
How do I document exempt sales?
Where can I find the Streamline Sales Tax Agreement Certificate of Exemption?
The Streamlined Sales Tax Agreement Certificate of Exemption form and instructions for the purchaser and seller/vendor are located on our website https://revenue.wyo.gov. On the “Home” page under Excise Tax Division select “Forms”; then select “SSTP Certificate of Exemption” to proceed with completing the form.
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How do I get a refund for taxes over-remitted?
Any erroneously collected or overpaid tax must be refunded by the vendor who originally collected the tax. Once the taxpayer has been refunded any erroneously collected sales tax, the vendor may request a refund from the Department in writing via email or mail. A refund of over-remitted taxes can by requested within three years of the date the taxes were due. Some examples of how this happens:1) A vendor discovers a report for a specific prior month over-stated sales, 2) a customer returned an item purchased prior to the current month, or 3) a customer issues an exemption certificate after the transaction and payment has been received by the vendor.
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There two options for obtaining a refund, the first option is to amend the return where overpayment occurred. This will reduce the amount of sales tax owed, thereby creating a credit on your account.
If you are a paper filer, you must either call or write the Excise Tax Division to request a Wyoming Sales/Use Tax Return for the reporting period you need to amend. The amended return must be completed in its entirety and must reflect the amended figures. Please make sure the calculations are correct, as the amended return will replace all figures reported on the original return. Please check the amended return box under the return due date on the return.
If you are an on-line filer, you must go to the appropriate filing in your account history and click the amend button and complete the return with the amended figures.
Once the amended return is received and processed, you will receive a monthly account statement indicating the credit amount. Thereafter, a credit will be available for use on a current return or refunded within 90 days of the vendor’s written request. The quickest way to utilize the credit is to apply the credit to your next return on the credit memo line. If you wish to have the money refunded to you directly, please submit a written request. To support your figures, you must keep backup documentation in your business records for three years from the date you submitted the amended return.
The second option is to make all the adjustments on your current return. The process for doing this would be to modify your figures so that all of the adjustments are made in the current period. For example, assuming you have $3,000.00 worth of invoices which were originally taxed in a previous month, but now realize are not taxable and you have $5,000.00 worth of taxable invoices for this period, you would actually show only $2,000.00 of taxable sales on your current return. Following this through, instead of remitting tax on all $5,000.00 of your invoices you would only report tax on the $2,000.00. This would have the effect of lowering the current amount due. You do need to ensure that you make the adjustments in the appropriate jurisdiction where the sale initially occurred. For example, if you recorded the positive sales in Sweetwater County you would also record the negative adjustments in Sweetwater County.
Generally, any changes in your business structure must be reported to the Department of Revenue. This avoids future problems and potential liabilities. Depending on the type of change different actions must be taken. The following business changes require the prescribed action:
Mailing address change
This change can be accomplished one of several ways:
Location address change within the same county: You may notify the Department in the same manner as stated for the mailing address change above.
Location address change to a new county / business relocates to another county:
Moving your business from one county to another requires re-licensing in the new county and canceling your current license. Use the following instructions:
How do I report changes in my business
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Adding a new business location:
Each business location must have a separate license.
Ownership change:
Ownership changes can occur several ways:
NOTE: Should the seller of the business fail to notify the Department of the sale of their business and fail to comply with the sales/use tax statutes, the seller will be held liable for any sales/use tax liability.
If a partnership is reorganized as a different type of entity, the partnership is dissolved and you must cancel the current license and re-license under the new ownership type. Re-licensing requires the payment of the $60.00 non-refundable application fee.
A partnership does not survive the death of a partner. You must notify us and apply for a new license under the new ownership. Upon receipt of the death certificate, the $60.00 licensing fee will be waived.
NOTE: Should the partners fail to notify the Department of a change in the partnership and fail to comply with the sales/use tax statutes, the partners will be held liable. This could include a lien, referral to the external collection agency, and/or legal action. All of the efforts to collect the debt will be directed toward each partner listed on the current license.
Acquiring a liquor license
When you apply for a liquor license, you must list the business ownership information exactly as it appears on your current sales tax license. If you do not currently have a sales tax license but are making application for one, you must make sure the ownership name is identical on both applications.
Informational changes
In addition to the changes already discussed the following changes require information updates to the Department:
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Several situations require canceling your license:
You must notify the Department of Revenue to cancel your sales tax license.
You can do so in one of several ways:
For a complete list of definitions and the full text, please review our statutes and rules on our web site. The following are selected definitions and/or condensed versions of the full text.
Sales tax definitions:
“Lodging service” means the provision of sleeping accommodations to transient guests and shall include providing sites for the placement of tents, campers, trailers, mobile homes or other mobile sleeping accommodations for the transient guests.
“Remote seller” means 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 applicable procedures and requirements of this chapter as if the seller had a physical presence in this state once the seller meets the following requirements for the current calendar year or the immediately preceding calendar year:
"Marketplace facilitator" means any person that facilitates a sale for a marketplace seller through a marketplace by:
How do I cancel my license?
Record Keeping
Wyoming statute requires every vendor and person liable for the payment of sales tax preserve for three years at his principal place of business suitable records and books as may be necessary to determine the amount of tax for which he is liable. A good practice to follow is to preserve the current year’s records and the previous three years. Suitable records include but are not limited to invoices, purchase orders, bills of lading, delivery slips and contracts. Exemption certificates and copies of direct pay permits should be kept indefinitely.
Definitions
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“Real property” means land and appurtenances, including structures affixed thereto. An article shall be considered real property if: it is buried or embedded; or it is physically or constructively annexed to the real property; and it is adapted to the use of the real property; and considering the purpose for which the annexation was made, one can reasonably infer that it was the intent of the annexing party to make the article a permanent part of the real property.
"Retail sale” means any sale, lease or rental for any purpose other than for resale, sublease or subrent.
"Sale" means any transfer of title or possession in this state for a consideration.
“Sales price” means the total amount or consideration, including cash, credit, property and services for which personal property or services are sold, leased or rented, valued in money, whether received in money or otherwise, without any deduction for the following:
Sales price shall not include:
“Tangible personal property” means all personal property; that can be seen, weighed, measured, felt or touched, or that is in any other manner perceptible to the senses. “Tangible personal property” includes electricity, water, gas, steam and prewritten computer software; and includes any controlled substances as defined by W.S. 35-7-1002(a) (iv), which are not sold pursuant to a written prescription of or through a licensed practitioner as defined by W.S. 35-7-1002(a)(xx).
“Taxpayer” means the purchaser of tangible personal property, admissions or services, which are subject to taxation under this article.
"Transient guest” means a guest who remains for less than thirty (30) continuous days.
"Vendor" means any person engaged in the business of selling at retail or wholesale tangible personal property, admissions or services which are subject to taxation under this article. "Vendor" includes a vehicle dealer as defined by W.S. 31-15-101(a)(xviii), a remote seller to the extent provided by W.S. 39-15-501 and a marketplace facilitator to the extent provided by W.S. 39-15-502;
"Wholesale sale" means a sale of tangible personal property or services to a vendor for subsequent sale.
Use tax definitions:
“Retail sale" means the sale of tangible personal property to a person for storage, use or consumption and not for subsequent resale.
“Storage" means the keeping or retention in this state of tangible personal property purchased from a vendor for any purpose except for sale in the course of business or subsequent use outside the state.
“Use” means the exercise of any right or power over tangible personal property incident to ownership or by any transaction where possession is given by lease or contract.
How do I know the proper rate to charge?
To calculate sales or use tax you multiply the tax rate in effect in the county when and where the sale took place times the amount of sale.
Example: You sold $7,653.00 worth of merchandise in Teton County in December 2021. The tax return was due January 31, 2022, but you did not report and pay the taxes until February 28, 2022. Teton County's tax rate is 6%.
Frequently Asked Questions
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The calculation of tax due:
$7,653.00 Taxable Sales
x 6% Tax Rate
$459.18 Tax Due
How do I calculate penalties for late payment?
There are two penalties that may be applied. First, there is a penalty for failure to remit the tax due in a timely manner. This penalty is equal to 10% of the tax due. Continuing the example above, the late payment penalty is $45.92, computed as follows:
$ 459.18 Tax Due
x 10% Late Payment Penalty
$ 45.92 Late Payment Penalty Due
The second penalty is for failure to file the tax return in a timely manner. If you do not file your tax return by the due date, there is a penalty of $10.00, regardless of whether any tax is due. If you do not file your tax return within 30 days of notice from the Department of the failure to file, you will receive a second notice. In that instance, there is an additional penalty of $25.00. Thus, the penalty in this example is $10.00, as follows:
$10.00 For not filing by 01-31-2022
$10.00 Total late filing penalty
How do I calculate interest due for late remittance?
The State Treasurer annually establishes the interest rate used to calculate interest on late remittance of taxes. This rate is posted on our website. Use this rate to estimate the interest you owe. Multiply the daily rate by your tax due and multiply that result by the number of days that your payment is late.
Continuing with the example above: For the $7, 653.00 in sales made during the month of December 2021, the return and payment would be due by January 31, 2022. If you did not file your return or remittance until February 28, 2022, your December 2021 return would be 28 days late. Here is the computation of interest due.
$ 459.18 Tax due
x 0.0199 % Daily interest rate
$ 0.0914 Interest due for one day
X 28.00 Days payment is late
$ 2.56 Interest due
On the $7,653.00 in sales made during the month of December 2021 but not reported or paid until February 28, 2022, you would owe:
$ 459.18 Taxes due
$ 45.92 Penalty for paying late
$ 10.00 Penalty for filing late
$ 2.56 Interest for filing late
$ 517.66 Total taxes, penalties and interest due
NOTE: Interest will continue to accrue on a daily basis until the liabilities are paid in full. Payments are applied to the oldest debt in the following order: fees, interest, tax, penalty.
When does the Department send my return?
Sales tax returns are mailed or posted on the internet filing system (WYIFS) approximately 30 days prior to the due date of the return.
How do I amend a paper return?
Contact your local field office or the Cheyenne office to request a new return for the period(s) you wish to amend. Complete the return with the amended figures and submit to the Department. Only returns with due dates within three years of the amendment's postmark date can be accepted.
How do I amend an online return?
Log into your WYIFS account and access the Sales/Use Tax Module. Select the View Returns Tab, then select the return you wish to amend. Click on “Amend Return,” and complete the return with the amended figures.
What happens if my return is rejected?
A rejection notice will be sent to you shortly after we receive your improperly
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completed return. The notification will explain why the return was not accepted. If you are a paper filer, a new return will be enclosed. If a payment was sent with the original return, it will be in pending status with the Department awaiting the corrected return. Complete the new return in its entirety and resubmit it within 15 days of the notice. Please ensure that all information is correct and sign the return.
NOTE: Online filing eliminates the most common rejection errors as the web site checks the math and alerts you if there are errors prior to submitting the return. If the return is subsequently rejected, you may log on to the online account and correct it there.
Failure to correct and resubmit the return timely will result in late filing penalties and interest charges. If the tax was paid in full with the original return, no interested or late payment penalty will be assessed.
How do I request an extension of the due date on my return?
The Department may grant extensions of filing due date under limitations specified in statutes W.S. 39-15-107(a)(i) if extenuating circumstances exist which prevent you from filing in a timely manner.
Requests for extension must be made in writing to the Excise Division, Vendor Operations Section and must thoroughly explain the reason for the request. All requests must include an authorized signature and vendor license number.
How do I request a penalty waiver?
Penalties can be waived in extenuating circumstances. Requests should be made in writing to the Excise Division, Vendor Operations Section explaining the circumstances supporting your request. All requests must include an authorized signature and vendor license number.
How can I file my returns via the Internet?
As a paper filer, you may create an online account and remit subsequent returns online. You will need to have your current sales/use tax license number and the amount of taxes reported on your last return.
As a new vendor, you may elect to file online returns when you register your
business through our online portal which may be accessed via our home page at: https://revenue.wy.gov
What are the procedures to wire a payment?
To make a payment by Wire transfer/ACH credit transactions please contact the Department for the required information. You may call the Department at (307) 777-5200 Monday through Friday 8 a.m. to 5 p.m. MST or you may e-mail the Department at DOR@wyo.gov
Do you have a toll free number?
No, not currently. Please refer to the “Contact Information” directory included in this manual.
Do you accept credit card payments?
Yes, our WYIFS system will allow you to remit payments by credit card through convenient payments.
What is the fee for remitting an NSF check?
The initial fee for issuing a check with insufficient funds is $30.00. If the sum of the check’s face amount and the $30.00 fee is not paid within 30 days of notification, the amount due is three times the face value of the check or $100.00, whichever is greater, plus the $30.00 fee. In addition to the fee for the NSF check, penalties and interest will accrue on the unpaid balance.
When am I required to obtain an exemption certificate from my purchaser(s)?
At the time of the sales transaction, you as the vendor, are required to obtain a properly completed Exemption Certificate from any and all purchasers claiming a tax exemption. It is this certificate that documents why tax was not collected on a otherwise taxable sale. Review the form instructions located on our website and ensure that the purchaser provided all required information in applicable fields. To be considered valid, the certificate must be completed and signed. The certificate is good until canceled by the purchaser.
Wyoming is a good faith state, meaning that provided the use of the certificate
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does not constitute fraud on your behalf, you are relieved of the responsibility to collect and remit sales tax on sales where the purchaser provided you with a certificate even if it was later determined that the purchaser improperly claimed the exemption so long as the certificate is properly completed.
How do I use the exemption certificate?
As a purchaser, you will have to provide your suppliers with a properly completed exemption certificate in order to declare any tax exemption available on your purchases. Note that the Exemption Certificate cannot be used for goods you are purchasing for your own consumption. Also note that you are not allowed to claim an exemption for another company or entity. For example, if you are doing work for an exempt organization, only the purchases made by that organization are exempt. Your purchase, though intended for use by the exempt organization, must be made by the exempt entity and the invoice must be paid with the exempt entity funds. Payment by an individual purchaser or by an employee or similarly suited person pending reimbursement by the exempt organization voids the exemption.
What do I do if the customer claims to be exempt or refuses to pay the tax?
If a customer claims to be exempt from paying the tax, provide an exemption certificate and ask the customer to complete it. If the customer chooses not to complete the certificate, the tax is due.
Understand that both parties to the transaction are equally liable for payment of a legally imposed sales tax. Refusal by the customer to pay the sales tax due on a taxable transaction does not relieve the seller from the liability.
What do I use as my exemption number?
The Department does not issue exemption numbers per se. Your sales tax license number must be listed on an exemption certificate in order to claim a purchase for resale. Please note, there are some governmental entities that will not have a license number or Revenue Identification Number (RID) but are availed of the exemption for political subdivisions of the State of Wyoming by their name only.
Although the Department does not require religious and charitable organizations
claiming a sales tax exemption to seek prior approval, it is recommended as any organization making a self-determination and later discover they do not qualify for the exemption are responsible for any tax liability and possibly penalty and interest.
Educational Materials
https://revenue.wyo.gov/
Sales & Use Tax Bulletins
Under “Excise Tax Division” → “Publications” → “Sales and Use Tax Bulletins”
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Lodging Vendors
Lodging vendors report their sales and use tax on a form 41-1 and report their lodging tax on a form 41-3. If the lodging vendor owns multiple lodging locations the tax may be reported under a consolidated license number, reporting sales tax for all locations on the form 41-1 and lodging tax for all locations on the form 41-3.
A statewide lodging assessment has been imposed on sales of lodging services at the rate of five percent (5%). Three percent (3%) of the assessment will be distributed to the Wyoming tourism account and the Wyoming tourism reserve and project account. The other two percent (2%) of the assessment will be distributed to the county, city/or town in the incorporated municipality or county in which the lodging facility is located. Our system utilizes the county-city code combination which allows a vendor with multiple lodging locations to remit their taxes on one return, and ensures the tax is distributed to the proper localities.
If your lodging facility is located outside the boundaries of an incorporated city or town, you will report the taxes for the county in which the facility is located. If your facility is located within the boundaries of an incorporated municipality, you must use the city/town code. For instance, a facility in the unincorporated town of Woods Landing will list lodging taxes collected in 0500 (Albany County), while a facility within the incorporated city of Laramie, WY (Albany County) will list the lodging taxes collected in county/city code 0501.
Countywide Local Lodging Tax
Effective January 1, 2021, if a lodging facility is located in a county that has a countywide lodging tax, a lodging vendor would collect the three percent (3%) statewide lodging assessment and the local lodging and sales tax rates in effect in that area. But the lodging vendor would not collect the two percent (2%) portion of the statewide
Taxing Issues Newsletters
Under “Excise Tax Division” → “Publications” → “Newsletters – Taxing Issues”
Tax Rate Charts
Under “Excise Tax Division” → “Publications” → “Sales & Use Tax Rate Charts”
Forms
Under “Excise Tax Division” → “Forms”
Applications Forms
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lodging assessment that will be distributed to the county. The local lodging tax rate will remain in effect until the next General election at which the local lodging tax would be considered.
If a lodging facility is located in a county does not have a countywide lodging tax, a lodging vendor would collect the full statewide lodging assessment of five percent (5%), along with the sales tax rate in effect in that area.
City/Town Local Lodging Tax
If a lodging facility is located in a city/town that has a local lodging tax in effect, a lodging vendor would collect the three percent (3%) statewide lodging assessment and the local lodging and sales tax rates in effect in that area. But the lodging vendor would not collect the two percent (2%) portion of the statewide lodging assessment that will be distributed to the county. The local lodging tax rate will remain in effect until the next General election at which if the voters choose to continue the lodging tax for the city/town, that lodging tax rate can only be up to two percent (2%).
Statewide Lodging Assessment – Guides and Outfitters
Guides and outfitters providing lodging services including but are not limited to; sleeping accommodations, placement of tents, snow shelters, base camps, temporary structures which are dismantled or abandoned after use and all other forms of temporary shelter. Guides and outfitters are still exempt from any local lodging tax imposed under W. S. 39-15-204(a)(ii), but will be required to collect the statewide lodging assessment of tax imposed under W.S. 39-15-104(h).
Countywide Local Lodging Tax
Guides and outfitters providing lodging services as part of their guide services within a county that has a local lodging tax in effect, will collect the three percent (3%) of the statewide lodging assessment but will not collect the two percent (2%) portion of the assessment that is distributed to the county, city, or town.
City/Town Local Lodging Tax
Guides and outfitters providing lodging services as part of their guide services
County Name Jurisdiction County Code City Code
Name Code
01 Natrona NATR 01 00
Cities/Towns within Natrona County
Casper CASP 01 01
Edgerton EDGE 01 02
Evansville EVNS 01 03
Mills MILL 01 04
Midwest MIDW 01 14
Bar Nunn BARN 01 18
02 Laramie LARA 02 00
Cities/Towns within Laramie County
Cheyenne CHEY 02 01
Burns BURN 02 02
Albin ALBI 02 03
Pine Bluffs PNBL 02 04
03 Sheridan SHER 03 00
Cities/Towns within Sheridan County
Clearmont CLEA 03 01
Dayton DAYT 03 02
Ranchester RANC 03 03
Sheridan SHRD 03 04
04 Sweetwater SWEE 04 00
Cities/Towns within Sweetwater County
Granger GRAN 04 01
Green River GREE 04 02
Rock Springs ROCK 04 04
located in a city/town that has a local lodging tax in effect, will collect the three percent (3%) of the statewide lodging assessment, but will not collect the two percent (2%) portion of the statewide lodging assessment.
Sales and Use Tax Jurisdiction Table
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Superior SUPR 04 05
Wamsutter WAMS 04 06
Bairoil BAIR 04 08
05 Albany ALBA 05 00
Cities/Towns within Albany County
Laramie LRME 05 01
Rock River RCKR 05 02
06 Carbon CARB 06 00
Cities/Towns within Carbon County
Baggs BAGG 06 01
Elk Mountain ELKM 06 02
Dixon DIXO 06 03
Encampment ENCA 06 05
Hanna HANN 06 06
Medicine Bow MEDI 06 07
Rawlins RAWL 06 08
Riverside RVRS 06 09
Saratoga SARA 06 10
Sinclair SINC 06 11
07 Goshen GOSH 07 00
Cities/Towns within Goshen County
Fort Laramie FTLA 07 01
Lagrange LAGR 07 02
Lingle LING 07 03
Torrington TORR 07 04
Yoder YODE 07 05
08 Platte PLAT 08 00
Cities/Towns within Platte County
Chugwater CHUG 08 01
Guernsey GUER 08 02
Wheatland WHEA 08 03
Glendo GLND 08 04
Hartville HART 08 05
09 Big Horn BIGH 09 00
Cities/Towns within Big Horn County
Basin BASI 09 01
Byron BYRO 09 02
Cowley COWL 09 03
Deaver DEAV 09 04
Greybull GREY 09 05
Lovell LOVE 09 06
Manderson MAND 09 07
Burlington BURL 09 08
Frannie-BH FRNB 09 15
10 Fremont FREM 10 00
Cities/Towns within Fremont County
Dubois DUBO 10 01
Hudson HUDS 10 02
Lander LAND 10 03
Pavillion PAVI 10 04
Shoshoni SHOS 10 05
Riverton RIVR 10 06
11 Park PARK 11 00
Cities/Towns within Park County
Cody CODY 11 01
Meeteetse MEET 11 02
Frannie FRAN 11 03
Powell POWL 11 04
12 Lincoln LINC 12 00
Cities/Towns within Lincoln County
Afton AFTO 12 01
Cokeville COKE 12 02
Diamondville DIAM 12 03
Kemmerer KEMM 12 04
Thayne THAY 12 05
Alpine ALPI 12 06
La Barge LABA 12 19
Opal OPAL 12 21
Star Valley STAR 12 28
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13 Converse CONV 13 00
Cities/Towns within Converse County
Douglas DOUG 13 01
Glenrock GLEN 13 02
Lost Springs LOST 13 03
Rolling Hills ROLL 13 19
14 Niobrara NIOB 14 00
Cities/Towns within Niobrara County
Lusk LUSK 14 01
Manville MANV 14 02
Van Tassell VANT 14 03
15 Hot Springs HOTS 15 00
Cities/Towns within Hot Springs County
E Thermopolis ETHR 15 01
Kirby KIRB 15 02
Thermopolis THER 15 03
16 Johnson JOHN 16 00
Cities/Towns within Johnson County
Buffalo BUFF 16 01
Kaycee KAYC 16 02
17 Campbell CAMP 17 00
Cities/Towns within Campbell County
Gillette GILL 17 01
Wright WRIG 17 19
18 Crook CROO 18 00
Cities/Towns within Crook County
Moorcroft MOOR 18 01
Sundance SUND 18 02
Hulett HULE 18 03
Pine Haven PNHV 18 18
19 Uinta UINT 19 00
Cities/Towns within Uinta County
Evanston EVAN 19 01
Lyman LYMA 19 02
Mountain View MTVW 19 12
Bear River BEAR 19 18
20 Washakie WASH 20 00
Cities/Towns within Washakie County
Ten Sleep TENS 20 01
Worland WORL 20 02
21 Weston WEST 21 00
Cities/Towns within Weston County
Newcastle NEWC 21 01
Upton UPTO 21 02
22 Teton TETO 22 00
Cities/Towns within Teton County
Jackson JACK 22 01
Teton Village TVRD 22 90
23 Sublette SUBL 23 00
Cities/Towns within Sublette County
Big Piney BIGP 23 01
Pinedale PNDL 23 02
Marbleton MARB 23 03
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Taxpayer Rights
W.S. 39-11-102. Administration; Confidentiality; Department of Revenue:
(a) Taxpayer rights. The following provisions shall apply to this act:
(i) The department shall publish and make available a list of taxpayer rights in the area of state tax administration and collection, written in plain language, which includes the following rights:
(A) A right to taxpayer information services including a location where taxpayers may request copies of public records' or obtain explanations of billings and information about their rights and responsibilities;
(B) A right to assurance that no employee of the state shall receive a bonus, be promoted or in any way rewarded on the basis of the amount of assessments or collections from taxpayers;
(C) A right to confidentiality as to records protected against disclosure by statute;
(D) A right, if a tax has accrued penalty and interest because the taxpayer relied on erroneous written information or written answers from the state, that the penalty and interest shall not be assessed, provided that the pertinent facts and circumstances disclosed by the taxpayer were substantially correct and complete;
(E) A right to enter into installment payment agreements on tax assessments for tax liabilities where repayment requirements are met and where payment in a lump sum would cause severe inconvenience to the taxpayer;
(F) A right to assessment notices that describe in plain terms the basis for assessments and describe the procedures for appeal.
(ii) Any taxpayer may bring an action to enjoin any violation of the rights provided by paragraph (i) of this subsection. The list of taxpayer rights and enforcement provisions provided in this section are supplemental to other rights provided by law.
Taxpayer Rights
Notes:
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Taxpayer Rights
Notes:
Field Representative Form
The following "check list" indicates that I have visited with the below named Vendor. The topics in this Manual which we discussed are checked off accordingly:
License Number Date of Visit
Field Representative Signature
Vendor Signature
Business Name, Please Print Clearly
Excise Tax Division • Vendor Manual
Updated March 2022 from previous version dated June 2014
State of Wyoming
Department of Revenue
�Excise Tax Division
Administrative Office
122 West 25th Street Ste. E301
Herschler Bldg. East
Cheyenne, WY 8202-0110
Phone: 307-777-5200
Fax: 307-777-3632
https://revenue.wy.gov