Wyoming – New Definition Of Physical Presence for Remote Sellers Set To Begin July 1st, 2017

SALT Report 3899 – House Bill 19, which is set to take effect July 1, 2017, applies to remote sellers with an annual gross revenue in Wyoming that exceeds $100,000; or if the number of separate transactions delivered into Wyoming is 200 or more.

Sec 1. 39-15-501 of HB 19 states that Sales from remote sellers. (a) Notwithstanding any other provision of law, any seller of tangible personal property, admissions or services which are subject to taxation under chapter 15 or 16 of this title 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 either of the following requirements for the current calendar year or the immediately preceding calendar year:

(i) The seller’s gross revenue from the sale of tangible personal property, admissions or services delivered into this state exceeds one hundred thousand dollars ($100,000.00); or

(ii) The seller sold tangible personal property, admissions or services delivered into this state in two hundred (200) or more separate transactions.


For More Information:
Taxing Issues Wyoming DOR Vol. 20 Q1
HB0019