Wyoming sales tax filing update July 2019

What's changing in Wyoming?

Wyoming passed a law requiring marketplaces to collect and remit sales tax on sales facilitated through the marketplace effective July 1, 2019.
  • Amazon, eBay, Etsy and Walmart began this collection on July 1, 2019.
  • You can view the state's guidance document here.

How does this affect me?

If you sell through a marketplace that has agreed to begin collection in this state, you'll see sales tax collected in Wyoming for sales on and after July 1, 2019, on your TaxJar Dashboard and on your Wyoming Transactions page. 
  • If you have never set up a filing frequency for Wyoming in your account's State Settings, our system will default the state to a monthly frequency and due date on your Dashboard after we see tax collected there. (We default to a monthly frequency and due date if you haven't yet adjusted any frequencies on your end, but the state itself would ultimately determine your exact filing frequency.) 
  • If you are currently opted in to receive email reminders for your sales tax due dates, you'll also see Wyoming listed as a state where you have an upcoming monthly return due in those emails.

How does this affect my TaxJar report for Wyoming?

Your Wyoming sales tax report will be updated in August 2019 (when returns for sales after July 1, 2019 are due) to specifically reflect sales that had tax collected and remitted by Marketplaces that are supported as marketplace facilitators in TaxJar reports.  

I've never registered for a Wyoming license. Do I need to register for a sales tax license in this state now?

This new marketplace facilitator law does not affect the current requirements to register as a licensed vendor in Wyoming. Any person who meets the following definition of a vendor must license to collect and remit sales tax. 

I have already registered for a license in Wyoming and all of my sales are marketplace-only sales. Should I cancel my existing registration?

No. If you meet the definition of a vendor and therefore are licensed, you should remain registered according to the DOR.

Do I still need to file returns in Wyoming?

Yes. Once you register for a license, you will be required to file a return based on the frequency the state has assigned you.
  • If you've previously registered, the state expects you to remain registered and continue to file returns. 

If all my sales are marketplace sales, do I need to file a $0 return?

Yes. If your only sales are marketplace sales, the state still expects you to remain registered and file a return. 

Do I need to collect taxes on my Wyoming sales through other platforms?

Yes. If you have nexus in the state (physical or economic) and you make sales to customers in Wyoming on platforms outside of the marketplace that is automatically collecting and remitting, you will also need to collect tax on your end on the Wyoming orders that are processed on the other platforms.

I still need to file returns in Wyoming. How do I do this without paying double tax on the sales that were collected and remitted by my marketplace?

When filing your Wyoming sales tax return, include marketplace sales in gross sales & services (line A). Then enter the marketplace sales as a deduction on line B (Total deductions):