The Wyoming Department of Revenue issued a bulletin following the Wayfair ruling, which overruled the physical presence requirement long established in Quill. Despite the Supreme Court’s decision, remote sellers are currently not required to license with the state to collect and remit sales tax.
Remote sellers can be reassured that until Wyoming establishes a date in which they will begin enforcing remote sellers to license and collect sales tax, they have the option to license with the state. For those remote sellers who voluntarily choose to license with the state, it is important to note that Wyoming is a member of the Streamlined Sales Tax Governing Board, which has implemented standards and simplifications that will aid online and remote sellers transitioning to collecting and remitting Wyoming sales tax.
Remote sellers interested in voluntarily licensing with the state may register using the Wyoming Electronic Filing System (“WYIFS”) or the Streamlined Sales Tax Registration System. Sales tax returns may also be electronically filed using WYIFS. Licenses remain active until the taxpayer requests cancellation. A qualified tax attorney can assist with the execution of the application and potential questions or concerns that may arise in the process.
Mr. Donnini is a multi-state sales and use tax attorney and a shareholder in the law firm Moffa, Sutton & Donnini, PA, based in Fort Lauderdale, Florida. Mr. Donnini’s primary practice is multi-state sales and use tax as well as state corporate income tax controversy. Mr. Donnini also practices in the areas of federal tax controversy, federal estate planning, Florida probate, and all other state taxes including communication service tax, cigarette & tobacco tax, motor fuel tax, and Native American taxation. Mr. Donnini is currently pursuing his LL.M. in Taxation at NYU. He is also a co-author of the CCH Expert Treatise Library: State Sales and Use Taxation. Please feel free to visit his firm’s web-site or his blog . If you have any questions please do not hesitate to contact him via email at JerryDonnini@FloridaSalesTax.com or call 954-642-9390.
Other recent “Sales Tax Nexus” posts by Jerry Donnini:
- Following Wayfair, Wyoming Issues Guidance for Remote Sellers
- Quill Killed! Court Overrules Physical Presence Requirement
- Kill Quill? South Dakota Awaits Supreme Court Answer
- Factor Presence Nexus Constitutional in Ohio: Other States to Follow?
- Is Alabama’s Economic Nexus Standard Another Attack on Quill?