Economic Nexus: Delayed Enforcement in Wyoming

The Wyoming Department of Revenue has given notice that it cannot enforce recently enacted tax legislation pending the outcome of legal action filed against some out-of-state remote sellers.

The new legislation requires the collection of Wyoming sales tax by a seller of tangible personal property, admissions and taxable services on sales into Wyoming based on a test of certain dollar levels and number of sales transactions. This legislation is similar to legislation being enacted in other states, as states continue to test the physical presence requirement of Quill v. North Dakota.

In the Wyoming legislation, a seller would be subject to collecting sales tax, if, in the previous or current calendar year:

  • The seller’s sales into Wyoming exceed $100,000, or
  • The seller has 200 or more separate transactions into Wyoming.

Are you doing business in the State of Wyoming or anywhere online? Contact a member of our State and Local Tax team to learn more about your compliance obligations and current disclosure options.

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