Source: STS Blog

STS Blog Following Wayfair, Wyoming Issues Guidance for Remote Sellers

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.

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