The Wyoming Department of Revenue has updated a bulletin clarifying that out-of-state retailers that make more than $100,000 of gross sales into Wyoming or engage in 200 or more separate transactions annually will be required to collect and remit sales and use taxes on all sales made on and after February 1, 2019 that are delivered into Wyoming. “Gross sales” includes the total revenue generated in Wyoming including taxable, exempt and wholesale sales. Furthermore, the collection requirement will only be enforced on a prospective basis.
To see the bulletin, click here.