Wyoming Puts Remote Sellers On Notice
Wyoming – More states move to amend sales tax remittance requirements for out of state sellers. Effective July 1, 2017 a seller without a physical presence in Wyoming must remit Wyoming sales tax on its sales of tangible personal property, admissions, or services delivered into Wyoming once the seller meets either of the following requirements in the current or preceding calendar year: (1) the seller’s gross revenue from such sales exceed $100,000 or (2) the seller sold such items in 200 or more separate transactions. The Department of Revenue may bring an action to obtain a declaratory judgment that the seller is obligated to remit sales tax. “Vendor” is amended to include a remote seller.
The 2016 calendar year was one of the most active yet for legislation and regulation directly aimed at challenging the 25-year old physical presence standard adopted in Quill.
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