§ 39-15-501 — Sales from remote sellers

Wyoming § 39-15-501

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 15: SALES TAX
• Art. 5: SALES FROM REMOTE SELLERS

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(a) Notwithstanding any other provision of law, any seller
of tangible personal property, admissions or services which are
subject to taxation under chapter 15 or 16 of this title who
does not have a physical presence in this state shall remit
sales tax and follow all applicable procedures and requirements
of this chapter as if the seller had a physical presence in this
state once the seller meets the following requirements for the
current calendar year or the immediately preceding calendar
year:
(i) The seller's gross revenue from the sale of
tangible personal property, admissions or services delivered
into this state exceeds one hundred thousand dollars
($100,000.00);
(ii) Repealed by Laws 2024, ch. 67, § 2.
(b) Notwithstanding any other provision of law, the
department may bring an action in this state to obtain a
declaratory judgment that the obligation of the seller to remit
sales tax under subsection (a) of this section is applicable and
valid under state and federal law.
(c) The filing of a declaratory judgment action under
subsection (b) of this section operates as an injunction during
the pendency of the action prohibiting the department or any
other state entity from enforcing the obligation in subsection
(a) of this section against any seller who does not
affirmatively consent or otherwise remit sales tax on a
voluntary basis.
(d) If a court has entered a judgment against a seller or
otherwise lifted or dissolved an injunction under this section,
the department shall assess and apply the obligation under
subsection (a) of this section from the date the judgment is
entered or the injunction is lifted with respect to that seller.
(e) A seller complying with this section voluntarily or
pursuant to an action brought under this section may seek a
recovery of taxes, penalties or interest by following the
procedures established in this chapter. No claim for a refund or
recovery of taxes, penalties or interest shall be granted on the
basis that the seller lacked a physical presence in this state
and complied with this section voluntarily while under the
protection of an injunction granted under this section. Nothing
in this subsection shall limit the ability of a seller to obtain
a refund or recovery of taxes, penalties or interest for any
other reason including mistake of fact or a miscalculation of
the applicable tax.
(f) No seller who remits sales tax voluntarily or
otherwise under this section shall be liable to any person who
claims that the sales tax has been over collected if any
provision of this act is later deemed unlawful.
(g) Nothing in this section shall be construed to affect
the obligation of any purchaser in this state to remit use tax
for any applicable transaction.