Wyoming § 39-15-107.3 Voluntary licensing and monetary allowances
offered under the streamlined sales tax agreement

Wyoming Statutes

§ 39-15-107.3 — Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement

Wyoming § 39-15-107.3

Title 39Taxation and Revenue

Ch. 15SALES TAX

Art. 1STATE SALES TAX

This text of Wyoming § 39-15-107.3 (Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement) is published on Counsel Stack Legal Research, covering Wyoming primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wyo. Stat. Ann. § 39-15-107.3 (2026).

Text

(a)Any vendor who licenses to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with terms of the streamlined sales and use tax agreement shall not be subject to audit prior to the date of licensure provided the vendor was not licensed in this state and licensing occurs within twelve (12) months of the effective date of the streamlined sales and use tax agreement. The vendor shall not be assessed for uncollected sales or use tax together with penalty or interest for sales made during the period the vendor was not licensed in this state, provided licensing occurs within twelve (12) months of the effective date of this provision. This provision shall not apply to any vendor who has received notice of the commencement of an audit and the au

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Any vendor who licenses to collect and remit
applicable sales or use tax on sales made to purchasers in this
state in accordance with terms of the streamlined sales and use
tax agreement shall not be subject to audit prior to the date of
licensure provided the vendor was not licensed in this state and
licensing occurs within twelve (12) months of the effective date
of the streamlined sales and use tax agreement. The vendor
shall not be assessed for uncollected sales or use tax together
with penalty or interest for sales made during the period the
vendor was not licensed in this state, provided licensing occurs
within twelve (12) months of the effective date of this
provision. This provision shall not apply to any vendor who has
received notice of the commencement of an audit and the audit is
not finally resolved including any administrative and judicial
processes. The voluntary licensure provision shall not be
available for sales or use taxes already paid or remitted to the
state or for taxes collected by the vendor. The provisions of
this section shall be fully effective absent fraud or
intentional misrepresentation of a material fact so long as the
vendor continues to license and continues collection and
remittance of applicable sales or use taxes for a period of not
less than thirty-six (36) months following his initial licensure
as a vendor. The voluntary licensure provision shall only apply
to sales or use taxes due from a vendor acting as a seller and
not as a purchaser.
(b) A certified service provider and user of any
technology model approved by the department who collects the
Wyoming sales and use taxes shall be granted a monetary
allowance for collecting the taxes as provided in the
streamlined sales and use tax agreement. Any allowance shall be
funded entirely from taxes collected under the technology models
and shall be based on the contracted amount between the
governing board and the service providers.