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Wyoming Sales Tax Guide for Businesses

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Sales tax is as excise tax or tax on consumption which is applied to retail sales, leases of tangible personal property, admission fees and some services subject to taxation per Wyoming law.

The purchaser pays the tax to the vendor.

Tangible personal property is defined as property which is neither intangible personal property nor real property. It is personal property which may be seen, weighed, measured, felt, touched or which is in any other manner perceptible to the senses. Intangible property is property which represents value such as money, gold, silver, bank drafts, securities and other equity and debt instruments. Real property is land and the structures permanently affixed to the land.

Do you have economic nexus in Wyoming?

Effective July 1, 2017, Wyoming considers vendors who make more than $100,000 in sales in the state in the previous or current calendar year, or who make more than 200 transactions in the state in the previous or current calendar year to have economic nexus. This means the state considers these vendors obligated to collect sales tax from buyers in the state. You can read Wyoming’s economic nexus guidance for sellers here and you can read more about economic nexus in every state here.

Tax rules on shipping and/or handling

Delivery charges (both shipping and handling) are subject to sales tax in Wyoming.

When are Wyoming Sales Tax Returns Due?

When you file and pay Wyoming sales tax depends on two things: your assigned filing frequency and your state’s due dates.

How often will you file sales tax returns in Wyoming?

States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.

In Wyoming, you will be required to file and remit sales tax either monthly, quarterly, or annually.

How often you are required to file sales tax in Wyoming follows this general rule:

Wyoming sales tax returns are almost always due the last day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.

2021 Wyoming Monthly Sales Tax Filing Due Dates

2021 Wyoming Quarterly Sales Tax Filing Due Dates

2021 Wyoming Annual Sales Tax Filing Due Dates

Penalties & Interest

According to 39-15-108, you will be charged 1 percent each month after you have under-paid what you owe the state in sales tax. The state may also levy a 10 percent penalty in cases they feel not filing or paying was done on purpose. If you collect sales tax and do not remit all of it to the state you may be found guilty of a misdemeanor or a felony depending on how much money you have withheld from the state.

How to File & Pay

Online: 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 over the internet should contact the Excise Tax Division and request an internet filing agreement. Vendors can also obtain a copy of this agreement from the website.

Offline: Sales tax accrued or collected by licensed vendors is remitted to the Department of Revenue via Forms 10, 11 and 17 sales/use tax returns. These forms are pre-printed with the vendor’s “Doing Business As” (d/b/a) name, ownership, address, license number, filing period, and due date. A barcode on the form identifies the particular filing. The returns are mailed or posted on the internet filing system (WYIFS) 30 days prior to the due date of the return.

  • Form 10: For licensed vendors with one location in the State and lodging vendors regardless of the number of locations within the state. If you have a physical location within the state, report use tax on line seven (7). (License numbers start with the county designator “01” through “23.”)
  • Form 11: A reporting form for vendors with multiple locations within the State, a consolidated return, and out-of-state vendors who ship into the State. Please use section 4B to report use tax. (License numbers start with “24” or “25.”)
  • Form 17: For vendors within an approved resort district. Report use tax on line seven (7).
  • Sample Form
  • Instructions

Record Keeping Requirements

According to the state, you’re required to keep “suitable” records for 3 years (39-15-107). That means records what’s “necessary to determine the amount of tax for which he is liable under this article, together with all invoices and books showing all merchandise purchased for resale.”

Business Registration Requirements

Any person who meets the following definition of vendor must license to collect and remit sales tax. Wyoming Statute (W.S.) 39-15-101(a)(xv) states:

  • “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. 31-16-101(a)(xviii).
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