Wyoming – Updated Advertising and Promotional Direct Mail Sourcing Rules

SALT Report 2271 – The Wyoming State Legislature recently updated their sales and use tax rules regarding purchases of advertising and promotional direct mail to conform to the Streamlined Sales Tax Agreement.

Direct Pay Permit or Exemption Certification to Seller

If a purchaser of advertising or promotional direct mail provides the seller with a direct pay permit, an exemption certificate, or other statement authorized by the state, the seller, will be relieved of any obligation to collect, pay, or remit any tax on any transaction to which the permit, certificate, or statement applies. The purchaser must source the sale to the jurisdictions in which the advertising or promotional direct mail is to be delivered and must pay any applicable tax.

Delivery Information to Seller

If the purchaser provides the seller with delivery information showing the jurisdictions where the advertising or promotional direct mail will be delivered, the seller must source the sale to the jurisdictions in which the advertising or promotional direct mail will be delivered and must collect and remit the tax for that jurisdiction.

General Sourcing

If the purchaser does not provide the seller with a direct pay permit, exemption certificate, or delivery information as noted above, the sale of advertising or promotional direct mail must be sourced according to the state’s general sourcing provisions for retail sales.

For Further Information

Wyoming State Legislature – House Bill 170, Laws 2013