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.

About Davis & Davis LLC – Sales Tax Experts: Headquartered in Dallas, Texas, Davis & Davis LLC specializes in sales/use tax audit consulting and audit defense. Our team of consultants is comprised of former Big 4 sales tax consultants and state sales tax auditors. Each of our consultants has 15 to 20 years of experience, providing our clients with access to a highly specialized team of sales/use tax professionals.

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