§ 39-15-502 — Marketplace facilitators

Wyoming § 39-15-502

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

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(a) A marketplace facilitator shall be considered the
vendor for each sale that the facilitator facilitates on its
marketplace for a marketplace seller. Each marketplace
facilitator shall:
(i) Be responsible for all obligations imposed under
chapters 15 and 16 of this title;
(ii) Keep records and information as may be required
by the department to ensure proper collection and remittance of
sales tax.
(b) Subject to the limitations in W.S. 39-15-501(a), a
marketplace facilitator shall collect and remit sales tax on all
sales:
(i) The marketplace facilitator makes on its own
behalf; and
(ii) The marketplace facilitator facilitates on
behalf of all marketplace sellers to customers in Wyoming. The
marketplace facilitator shall collect and remit sales tax on
sales facilitated by the marketplace facilitator and sold into
Wyoming regardless of whether the marketplace seller has a sales
tax permit or otherwise would have been required to collect
sales tax if the sale had not been facilitated by the
marketplace facilitator.
(c) If a marketplace facilitator fails to collect or remit
sales tax under subsection (b) of this section due to incorrect
or insufficient information provided by the marketplace seller,
the marketplace facilitator shall be relieved of liability for
that failure to collect or remit the tax provided that the
relief under this subsection shall not exceed five percent (5%)
of the total sales tax due from sales made or facilitated in
this state by the marketplace facilitator. If a marketplace
facilitator is relieved of liability under this subsection, the
marketplace seller or the purchaser shall be liable for any
amount of uncollected, unpaid or unremitted tax due.
(d) No relief under subsection (c) of this section shall
be authorized for sales made by a marketplace seller who is
affiliated with the marketplace facilitator. Entities are
affiliated under this subsection if:
(i) One (1) entity owns more than five percent (5%)
of the other entity; or
(ii) Both entities are subject to the control of a
common entity that owns more than five percent (5%) of each of
the entities.
(e) The department shall solely audit the marketplace
facilitator for sales made by marketplace sellers but
facilitated by the marketplace facilitator. The department shall
not audit marketplace sellers except to the extent the
marketplace facilitator seeks relief under subsection (c) of
this section.
(f) A class action shall not be maintained against a
marketplace facilitator by or on behalf of purchasers arising
from or in any way related to an overpayment of sales or use tax
collected by the marketplace facilitator under this section,
regardless of whether the action is characterized as a tax
refund claim.
(g) As used in this section:
(i) "Marketplace" means any method through which a
marketplace seller may sell or offer for sale tangible personal
property, admissions or services which are subject to taxation
under chapter 15 or 16 of this title for delivery into this
state regardless of whether the marketplace seller has a
physical presence in this state;
(ii) "Marketplace facilitator" means any person that
facilitates a sale for a marketplace seller through a
marketplace by:
(A) Offering for sale by a marketplace seller,
by any means, tangible personal property, admissions or services
which are subject to taxation under chapter 15 or 16 of this
title for delivery into this state; and
(B) Directly, or indirectly through any
agreement or arrangement with one (1) or more third parties,
collecting payment from a purchaser and transmitting the payment
to the marketplace seller, regardless of whether the person
receives compensation or other consideration in exchange for
facilitating the sale or providing any other service.
(iii) "Marketplace seller" means a vendor who sells
or offers for sale tangible personal property, admissions or
services which are subject to taxation under chapter 15 or 16 of
this title for delivery into this state through a marketplace
that is owned, operated or controlled by a marketplace
facilitator.