Wyoming Statutes

§ 39-15-403 — Authority to enter agreement

Wyoming § 39-15-403
JurisdictionWyoming
Title 39Taxation and Revenue
Ch. 15SALES TAX
Art. 4UNIFORM SALES AND USE TAX ADMINISTRATION ACT

This text of Wyoming § 39-15-403 (Authority to enter 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. § 39-15-403 (2026).

Text

(a)The department of revenue is authorized and directed to enter into the streamlined sales and use tax agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the department is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers.
(b)The department of revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this article. Other actions authorized by this section includ

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Nearby Sections

15
§ 39-15-101
Definitions
§ 39-15-103
Imposition
§ 39-15-104
Taxation rate
§ 39-15-105
Exemptions
§ 39-15-106
Licenses; permits
§ 39-15-107.2
Voluntary disclosure
§ 39-15-108
Enforcement
§ 39-15-109
Taxpayer remedies
§ 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 § 39-15-403, Counsel Stack Legal Research, https://law.counselstack.com/statute/wy/15/39-15-403.