Following the U.S. Supreme Court’s decision in South Dakota v. Wayfair, the Wyoming Department of Revenue has announced that it will require remote sellers to collect and remit sales tax for sales made into the state. This requirement will not apply to small sellers who conduct fewer than 200 transactions or have less than $100,000 in sales annually into the state.
This early announcement is a statement of intent by the Department and precedes the release of detailed official guidance. At this time, the Department does not have an expected date for when this requirement will become effective. However, the Department anticipates releasing additional information soon and was clear to say that any collection and remittance obligation would not be enforced retroactively.
To review the announcement, please follow this link.
