Home/Wyoming/Statutes/Title 39: Taxation and Revenue/Ch. 15: SALES TAX/Art. 4: UNIFORM SALES AND USE TAX ADMINISTRATION ACT/§ 39-15-402
Wyoming Statutes

§ 39-15-402 — Definitions

Wyoming § 39-15-402
JurisdictionWyoming
Title 39Taxation and Revenue
Ch. 15SALES TAX
Art. 4UNIFORM SALES AND USE TAX ADMINISTRATION ACT

This text of Wyoming § 39-15-402 (Definitions) 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. § 39-15-402 (2026).

Text

(a)As used in this article:
(i)"Agreement" means the streamlined sales and use tax agreement;
(ii)"Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction;
(iii)"Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;
(iv)"Department" means the department of revenue;
(v)"Director" means the director of the department of revenue;
(vi)"Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partner

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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 § 39-15-402, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/15/39-15-402.