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

Wyoming – Updated Sales Tax Publications

SALT Report 2806 – The Wyoming Department of Revenue has revised the following sales and use tax publications. The revisions reflect recent changes to the law, updated statutes and regulations quoted within the publications, new definitions, new examples, and commonly Continue reading Wyoming – Updated Sales Tax Publications

Wyoming – Taxability of Gratuities, Digital Code, and Computer Services

SALT Report 2722 – In the latest issue of Taxing Issues, the Wyoming Department of Revenue discusses the taxability of mandatory gratuities, digital code, and computer hardware, software, and services. Mandatory Gratuities Effective July 1, 2013 gratuities are not taxable.  Continue reading Wyoming – Taxability of Gratuities, Digital Code, and Computer Services

Wyoming – Updated Sales and Use Tax Bulletins

SALT Report 2721 – The Wyoming Department of Revenue has revised several sales and use tax bulletins effective July 1, 2013.  The following bulletins have been updated to reflect recent changes in tax law and to update various statute and Continue reading Wyoming – Updated Sales and Use Tax Bulletins

Wyoming – Creating a Foreign Entity to Purchase and Register Motor Vehicles

SALT Report 2592 – The Wyoming Department of Revenue issued an advisory to residents who create a foreign corporation or limited liability company in Montana to purchase and register a vehicle without paying sales tax. If a vehicle is purchased Continue reading Wyoming – Creating a Foreign Entity to Purchase and Register Motor Vehicles

Wyoming – Manufacturing Machinery Exemption Survey

SALT Report 2591 – The Wyoming Department of Revenue issued a reminder regarding the State’s manufacturing machinery exemption survey requirement. The survey is used to help the Department determine whether a business is a manufacturer and qualifies for the sales Continue reading Wyoming – Manufacturing Machinery Exemption Survey