Wyoming – South Dakota V. Wayfair Response August 7, 2018

The response says – “Currently Wyoming is not requiring remote sellers to license with the state to collect and remit sales tax. However businesses wishing to voluntarily license in Wyoming may begin that process any time. Once we have a Continue reading Wyoming – South Dakota V. Wayfair Response August 7, 2018

Wyoming – Economic Nexus (ENexus) – Threshold 200 or $100,000

Effective date January 1, 2017 For More Information: Wyoming Department of Revenue Statement regarding the U.S. Supreme Court Ruling, in South Dakota v. Wayfair, Inc. ET AL.

Multistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018

ENexus Thresholds As of July 24, 2018 Ref State Date Number of Sales Dollars of Sales Enexus Threshold 1 IN 1/1/2017 200 $100,000 100/200 2 WY 1/1/2017 200 $100,000 100/200 3 RI 8/17/2017 200 $100,000 100/200 4 ME 10/1/2017 200 Continue reading Multistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018

Wyoming – Statement regarding the U.S. Supreme Court Ruling, in South Dakota v. Wayfair, Inc. ET AL.

Wyoming issued a statement regarding their pending plans to enforce remote seller collection obligations in the wake of Wayfair. Wyoming has an identical statute to South Dakota ($100,000 in sales or 200 transactions). WY Response to Wayfair – Noticeofcollectionauthority http://revenue.wyo.gov/ Continue reading Wyoming – Statement regarding the U.S. Supreme Court Ruling, in South Dakota v. Wayfair, Inc. ET AL.

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

Wyoming – WY Bipartisan group of senators introduce Marketplace Fairness Act of 2017 to allow states to close sales tax loophole

US Senator for Wyoming Mike Enzi April 27, 2017 U.S. Senators Mike Enzi, R-Wyo., Dick Durbin, D-Ill., Lamar Alexander, R-Tenn., and Heidi Heitkamp, D-N.D., today introduced the Marketplace Fairness Act of 2017 – legislation that would give states the right Continue reading Wyoming – WY Bipartisan group of senators introduce Marketplace Fairness Act of 2017 to allow states to close sales tax loophole

Wyoming – Exemption Certificate Bulletin May 2016

SALT Report 3805 – The Wyoming Department of Revenue released an updated bulletin addressing the Streamline Sales Tax Agreement Certificate of Exemption. It is important to note the required criteria and obligations when issuing or accepting a certificate of exemption. Continue reading Wyoming – Exemption Certificate Bulletin May 2016

Wyoming – Sourcing Of Services In State

SALT Report 3321 – The Department of Revenue issued a policy statement on January 31, 2014.  Previously, Wyoming sourced services to the location where the services were performed.  In order to be in line with other streamline states Wyoming has Continue reading Wyoming – Sourcing Of Services In State

Wyoming – Taxability of Lodging and Guide Services

SALT Report 3060 – The Wyoming Department of Revenue issued guidance regarding the taxability of charges for outdoor guides, lodging, and meals when provided by a guide, outfitter, or dude ranch.  The Department advises that the manner in which the Continue reading Wyoming – Taxability of Lodging and Guide Services

Wyoming – Vendors Who Act as Contractors

SALT Report 3052 – The Wyoming Department of Revenue issued guidance regarding the tax responsibilities of vendors who act as contractors.  Generally, Wyoming allows a vendor who sells items to also act as a contractor to purchase materials from its Continue reading Wyoming – Vendors Who Act as Contractors