Home/Wyoming/Statutes/Title 39: Taxation and Revenue/Ch. 15: SALES TAX/Art. 2: LOCAL SALES TAX/§ 39-15-207
Wyoming Statutes

§ 39-15-207 — Compliance; collection procedures

Wyoming § 39-15-207
JurisdictionWyoming
Title 39Taxation and Revenue
Ch. 15SALES TAX
Art. 2LOCAL SALES TAX

This text of Wyoming § 39-15-207 (Compliance; collection procedures) 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. § 39-15-207 (2026).

Text

(a)Returns, reports and preservation of records. There are no specific applicable provisions for returns, reports and preservation of records for this article.
(b)Payment. There are no specific applicable provisions for payment for this article.
(c)Timelines. Local tax rates and boundary changes for purposes of this article shall be effective on the first day of a calendar quarter after sixty (60) days notice has been given to a vendor. In the case of a vendor selling from a printed catalog, the new tax rate shall take effect on the first day of the calendar quarter following one hundred twenty (120) days notice provided to the vendor.

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Nearby Sections

15
§ 39-15-101
Definitions
§ 39-15-102
Administration; confidentiality
§ 39-15-103
Imposition
§ 39-15-104
Taxation rate
§ 39-15-105
Exemptions
§ 39-15-106
Licenses; permits
§ 39-15-107
Compliance; collection procedures
§ 39-15-107.2
Voluntary disclosure
§ 39-15-107.3
Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement
§ 39-15-108
Enforcement
§ 39-15-109
Taxpayer remedies
§ 39-15-110
Statute of limitations
§ 39-15-111
Any taxes recovered by the collection agencies and remitted to the department shall be distributed in accordance with W.S. 39-15-111(b). Any person owing a tax submitted to a collection agency may be assessed a fee in an amount necessary to cover the cost of collection, not to exceed twenty percent (20%) of the tax owed, as provided in W.S. 9-1-415(a). The collection agency shall collect the fee with the tax that is submitted for collection and the amount collected as a fee may be deducted from funds remitted to the department. The contracts entered into under this paragraph shall not be for a term of more than two (2) years and shall be awarded only after competition; (xi) If a vendor or direct payer pays taxes due and payable under this chapter on or before the fifteenth day of the month that the taxes are due under paragraph (v) of this subsection, a credit shall be allowed against the taxes imposed by this chapter for expenses incurred by a vendor or direct payer for the accounting and reporting of taxes. The credit is equal to one and ninety-five hundredths percent (1.95%) of the amount of tax due, provided that the total credit under this paragraph and W.S. 39-16-107(b)(viii) shall not exceed five hundred dollars ($500.00) in any month. The vendor or direct payer shall deduct the credit for each tax period on forms prescribed and furnished by the department. The credit shall be deducted only from the share of the tax that is distributed to the general fund under W.S. 39-15-111(b)(i)
§ 39-15-201
Definitions
§ 39-15-202
Administration
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Bluebook (online)
Wyoming § 39-15-207, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/15/39-15-207.