§ 39-16-107 — Compliance; collection procedures

Wyoming § 39-16-107

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

Text

(a) Returns, reports and preservation of records. The
following shall apply:
(i) Every vendor shall collect the tax imposed by
this article and is liable for the entire amount of taxes
imposed. The taxes are due and payable on the last day of the
month following the month in which they were collected or as
required by the department and each vendor shall on or before
the last day of each month file a return showing the total sales
of tangible personal property subject to the tax imposed by this
article sold during the preceding month and remit all taxes due
to the department. The returns shall contain such information
required by the department. The department may provide an option
for the return to be submitted and for any taxes to be remitted
electronically. Any vendor shall report whether the vendor sells
nicotine products, as defined by W.S. 39-18-101(a)(xiii), in
this state to the department in the form and manner required by
the department. The department may reject any report required
under this paragraph of any vendor who does not comply with the
nicotine sales reporting requirements. If the total tax to be
remitted by a vendor is less than one hundred fifty dollars
($150.00) a quarterly or annual return as authorized by the
department, and remittance in lieu of the monthly return may be
made on or before the last day of the month following the end of
the quarter or year for which the tax is collected. Returns
shall be signed by the vendor or his agent;
(ii) Every person storing, using or consuming
tangible personal property purchased from a vendor who does not
maintain a place of business in this state is liable for the tax
imposed by this article and shall on or before the last day of
each month file a return showing the total sales price of
tangible personal property purchased subject to the tax imposed
by this article during the preceding month and remit all taxes
due to the department. The department may provide an option for
the return to be submitted and for any taxes to be remitted
electronically. If the total tax to be remitted by the person
during any month is less than one hundred fifty dollars
($150.00), a quarterly or annual return as authorized by the
department, and remittance in lieu of the monthly return may be
made on or before the last day of the month following the end of
the quarter or year for which the tax is collected. The return
shall contain such information as requested by the department.
Returns shall be signed by the person liable for the tax or his
agent;
(iii) The department may allow for extensions for
filing returns, but no extension may be for more than ninety
(90) days;
(iv) If the department believes any return and the
taxes paid are incorrect it shall recompute the return and the
tax based upon the best information available;
(v) Taxes collected under paragraphs (b)(ii) and
(iii) of this section shall be remitted in full by the county
treasurer to the department monthly or as required by the
department together with reports as required by the department;
(vi) Any out-of-state vendor not otherwise subject to
this article may voluntarily register with the department and if
registered, shall collect and remit the state use tax imposed by
W.S. 39-16-104(a).
(b) Payment. The following shall apply:
(i) Except as otherwise provided, there is levied and
shall be paid by the purchaser an excise tax at the same rate
applied under W.S. 39-15-104 upon sales in Wyoming. The vendor
shall collect the tax and give the purchaser a receipt therefor
displaying the tax paid separately;
(ii) Except as provided by paragraph (iv) of this
subsection, no vendor shall collect the taxes imposed by this
article upon the sale of motor vehicles, house trailers, trailer
coaches, trailers or semitrailers as defined by W.S. 31-1-101.
The taxes imposed shall be collected by the county treasurer
prior to the first registration in Wyoming and not upon
subsequent registration by the same owner. The county treasurer
may allow the taxes to be paid electronically after the amount
of taxes has been determined by the county treasurer. The county
treasurer may charge a fee of not more than the costs of
processing the transaction but not to exceed a fee of three
percent (3%) as necessary to recoup fees incurred due to
electronic payments. The county treasurer shall provide the
applicant a receipt specifying the amount of use tax collected
and noting any valid exemption from use tax. The county
treasurer shall collect and remit to the department the tax in
effect in the county of the owner's principal residence as
indicated on the owner's driver's license or other government
issued identification. The tax shall not be collected if
previously registered by the same nonresident owner in another
state. The county treasurer may also collect the tax due and any
interest, penalties or costs of collection through the use of a
collection agency or by the filing of a civil action;
(iii) Except for those vehicles specified under
paragraph (iv) of this subsection, the use tax imposed by this
article upon a motor vehicle, house trailer, trailer coach,
trailer or semitrailer purchased outside the state of Wyoming as
a gift shall be collected from the donee prior to the first
registration based upon the fair market value of the gift at the
time of the gift;
(iv) Notwithstanding paragraph (ii) of this
subsection, the tax imposed under this article upon the sale of
mopeds and motorcycles as defined in W.S. 31-5-102(a) or
off-road recreational vehicles defined by W.S. 31-1-101(a)(xv)
shall be collected by the vendor in the manner prescribed by
W.S. 39-16-107(a);
(v) If any vendor discontinues his business or sells
his stock of goods he shall make a final return and payment
within thirty (30) days thereafter. His successor in business
shall withhold from the purchase price an amount equal to any
taxes, penalty or interest due until the time the former owner
produces a receipt from the department showing that all amounts
due have been paid or a certificate that no taxes are due. If
the successor fails to withhold from the purchase price the
amount due he is liable for same;
(vi) No vendor shall advertise or state directly to
the public that the taxes imposed by this article shall be
assumed by the vendor or that it will not be added to the
selling price or if added, will be refunded;
(vii) The department may provide for the issuance,
affixing and payment of revenue stamps or the issuance of tokens
or other devices to more efficiently secure the payment,
collection and accounting for taxes imposed by this article;
(viii) 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 (a)(i) of this
section, 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. 39-15-107(b)(xi) 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. 39-16-111(b)(i);
(ix) The department may enter into contracts with
collection agencies for required collection services on
deficiencies of use tax occurring under W.S. 39-16-101 through