Wyoming – Updated Bulletin Provides Use Tax Overview

SALT Report  1979 – The Wyoming Department of Revenue updated a sales and use tax bulletin to provide an overview of Wyoming’s use tax laws. The bulletin covers the following topics:

Items subject to use tax

Any items purchased that would be subject to sales tax if they were purchased in Wyoming are subject to use tax when purchased out of state and brought into Wyoming for storage, use or consumption.

Persons liable for paying use tax

Anyone who purchases goods out of state and does not pay sales tax, or has under paid sales tax, is required to pay use tax to the state.

Businesses and contractors

Use tax applies to business purchases or contractor purchases as well as to those made by private consumers.

Credit for payment of sales or use tax in another state

Wyoming allows an offset credit for sale tax paid to another state.

Paying use tax

Consumers can remit use tax by submitting a Consumers Use Tax Return-Form 44 which is available on the Department’s website.

For Further Information:

Wyoming Department of Revenue – Sales and Use Tax Bulletin 21