CORRECTION – The SALT Report incorrectly stated the enforcement date for Wyoming as October 1, 2018. As clarified by Scott Peterson, Wyoming has not yet announced an enforcement date. However, we do know when announced it will be prospective. The SALT Report continues to monitor the dates and enforcement implications of the Wayfair Ruling on a regular basis and will issue an updated enforcement date for Wyoming when announced.
REMOTE SELLERS – WAYFAIR DECISION
The Department of Revenue is currently reviewing the Supreme Court’s decision to determine how this will apply to our Statutes and our ability to require collection. Wyoming’s nexus statutes are identical to South Dakota’s. The thresholds for economic nexus in Wyoming are either 200 sales transactions or $100,000 in sales annually. Also, like South Dakota, Wyoming is a member of the Governing Board of the Streamlined Sales and Use Tax Agreement. Wyoming offers the same simplifications as South Dakota noted in the Supreme Court’s decision.
FOR MORE INFORMATION: Wyoming Department of Revenue