§ 39-16-106 — Licenses; permits

Wyoming § 39-16-106

• Jurisdiction: Wyoming
• Title 39: Taxation and Revenue
• Ch. 16: USE TAX
• Art. 1: STATE USE TAX

Text

(a) Every vendor shall register with the department of
revenue, giving the name and address of all agents operating in
the state and the location of all places of business together
with other information as required by the department. Effective
July 1, 1997, a license fee of sixty dollars ($60.00) shall be
required from each new vendor, except for any remote vendor who
has no requirement to register in this state, or who is using
one (1) of the technology models pursuant to the streamlined
sales and use tax agreement. Failure of a vendor to timely file
any return may result in forfeiture of the license granted under
this section. The department shall charge sixty dollars ($60.00)
for reinstatement of any forfeited license.
(b) Notwithstanding subsection (a) of this section, and
pursuant to department rules and regulations, a vendor who
purchases wholesale goods for use in manufacturing, processing
or compounding as provided by W.S. 39-16-105(a)(viii), and who
does not engage in any retail sale of those goods, shall not be
required to obtain a use tax registration.