39-15-101. Definitions. (a) As used in this article: (i) “Lodging service” means the provision of sleeping accommodations to transient guests and shall include the providing of sites for the placement of tents, campers, trailers, mobile homes or other mobile sleeping accommodations for transient guests; (ii) “Lodging tax” means the excise tax imposed on lodging services; […]
39-15-102. Administration; confidentiality. (a) This article is known and may be cited as the “Selective Sales Tax Act of 1937”. (b) The administration of this article is vested in the department of revenue. (c) The department may provide for the issuance, affixing and payment of revenue stamps or the issuance of tokens or other devices […]
39-15-103. Imposition. (a) Taxable event. The following shall apply: (i) Except as provided by W.S. 39-15-105, there is levied an excise tax upon: (A) The sales price of every retail sale of tangible personal property within the state; (B) The gross rental paid for the lease or contract transferring possession of tangible personal property if […]
39-15-104. Taxation rate. (a) Except as provided by W.S. 39-15-105 there is levied and shall be paid by the purchaser on all sales an excise tax of three percent (3%) upon all events as provided by W.S. 39-15-103(a). (b) Effective July 1, 1993, in addition to the sales tax under subsection (a) of this section […]
39-15-105. Exemptions. (a) The following sales or leases are exempt from the excise tax imposed by this article: (i) For the purpose of exempting sales of services and tangible personal property which are protected by the United States constitution and the Wyoming constitution, the following are exempt: (A) Sales which the state of Wyoming is […]
39-15-106. Licenses; permits. (a) Every vendor shall obtain from the department a sales tax license to conduct business in the state. Any out-of-state vendor not otherwise subject to this article may voluntarily apply for a license from the department and if licensed, shall collect and remit the state sales tax imposed by W.S. 39-15-104. The […]
39-15-107. Compliance; collection procedures. (a) Returns, reports and preservation of records. The following shall apply: (i) Each vendor shall on or before the last day of each month file a true return showing the preceding month’s gross sales and remit all taxes to the department. The returns shall contain such information and be made in […]
39-15-107.1 Direct payment of sales tax; permit required; authorization; rules and regulations. (a) Upon application by any person liable for the payment of sales tax under this article or a licensed vendor, the director of the department of revenue, in his sole discretion, may issue to the applicant a permit to be known as a […]
39-15-107.2. Voluntary disclosure. The department of revenue may enter into a voluntary disclosure agreement with any person establishing sufficient contact with this state to qualify the person as a vendor under this article. Application for voluntary disclosure shall be made in a manner and form as prescribed by the department of revenue and shall include […]
39-15-107.3. Voluntary licensing and monetary allowances offered under the streamlined sales tax agreement. (a) Any vendor who licenses to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with terms of the streamlined sales and use tax agreement shall not be subject to audit prior to […]
39-15-108. Enforcement. (a) Audits. To assess credits and deficiencies against taxpayers and vendors, the department is authorized to rely on final audit findings made by the department of audit, taxpayer information, vendor information or department review subject to the following conditions: (i) Audits shall commence when the taxpayer or vendor receives written notice of the […]
39-15-109. Taxpayer remedies. (a) Interpretation requests. There are no specific applicable provisions for interpretation requests for this article. (b) Appeals. Except as provided by this subsection, no person who feels aggrieved by the payment of the taxes, penalty and interest imposed by this article may appeal a decision of the state board of equalization until […]
39-15-110. Statute of limitations. (a) No credit or refund shall be allowed after three (3) years from the date of overpayment. The receipt of a claim for a refund by the department shall toll the statute of limitations. (b) The department may bring an action to recover any delinquent taxes, penalty or interest in any […]
39-15-111. Distribution. (a) License fees and interest collected by the department pursuant to this article shall be transferred to the state treasurer who shall credit them to the general fund. All penalties collected by the department under this article shall be paid to the state treasurer and credited as provided in W.S. 8-1-109, except the […]
