(a)Every vendor shall obtain from the department a sales
tax license to conduct business in the state. The license shall
be granted only upon application stating the name and address of
the applicant, the character of the business in which the
applicant proposes to engage, the location of the proposed
business and other information as the department may require.
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 six
Free access — add to your briefcase to read the full text and ask questions with AI
(a) Every vendor shall obtain from the department a sales
tax license to conduct business in the state. The license shall
be granted only upon application stating the name and address of
the applicant, the character of the business in which the
applicant proposes to engage, the location of the proposed
business and other information as the department may require.
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.
The department shall send any vendor who reports no gross sales
for three (3) consecutive years a form prescribed by the
department to show cause why the vendor's license should not be
revoked. The vendor shall complete and file the report with the
department within thirty (30) days of receipt of the form. If
the department finds just cause for the vendor to retain the
license, no further action shall be taken. If the department
finds just cause to revoke the license, the vendor shall be
notified of the revocation. Any vendor whose license is revoked
under this subsection may appeal the decision to the state board
of equalization as provided in subsection (g) of this section.
(b) A separate license is required for each place of
business.
(c) Each license shall be numbered and shall:
(i) Contain the name and residence of the licensee;
(ii) Indicate the place and character of the business
of the licensee;
(iii) Be posted in a conspicuous place at the place
of business for which it is issued.
(d) No license is transferable.
(e) Licenses issued under this section are valid without
further payment of fees until revoked by the department.
(f) Any person discontinuing business shall notify the
department, return his license for cancellation and preserve all
business records in the state until the department issues a
receipt showing all taxes have been paid.
(g) The department may, after providing two (2) written
notices of intent to revoke identifying the reasons therefore,
revoke the license of any vendor violating any provision of this
article. The notices shall be provided at least one (1) week
apart and the final notice shall be provided at least thirty
(30) days prior to any revocation. The revocation of the
department shall inform the vendor of all steps necessary to
conform with the revocation and shall include the consequences
of failure to cease business activities and the opportunity to
appeal as provided in this subsection. The vendor may appeal a
revocation under this subsection to the state board of
equalization not more than thirty (30) days following the
revocation of the license. Appeals before the state board shall
be conducted as contested case proceedings under the Wyoming
Administrative Procedure Act. If a license is revoked under this
subsection, no license shall thereafter be issued to that person
until the applicant has:
(i) Filed a new application with the department;
(ii) Filed with the department all past due returns
and has remitted in full all taxes, penalties and interest due.
(h) The department may, after providing notice and an
opportunity for a hearing, suspend the license of any vendor
violating any provision of this article until the time the
vendor is in compliance.
(j) 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. 39-15-105(a)(iii), and who
does not engage in any retail sale of those goods, shall not be
required to obtain a sales tax license.
(k) The department may enter into an agreement with an
entity which is not otherwise required to obtain a license under
this article and which has one (1) or more independent sales
contractors working in this state. Any entity licensed pursuant
to this subsection shall be subject to the licensing provisions
of this section and shall collect and remit the tax imposed
under this article on all taxable sales transactions occurring
between entities and the independent sales contractor. Any
entity licensed under this subsection shall be subject to all
collection and enforcement provisions imposed by this article.