Wyoming Sales Tax Rate Changes, April 2013
- Sales Tax Rate Changes
- Mar 20, 2013 | Gail Cole
|County||Rate Increase||Local Rate||Combined rate*|
* The combined rate includes state and local sales and use taxes and lodging taxes.
The notice also explains exemption certificates and the taxation of freight charges.
Inbound freight charges are subject to sales tax when the product is sold to a customer, not when the vendor receives the product.
Separately stated outbound freight charges (for delivery to customer) are exempt from sales tax.
Vendors must complete exemption certificates for third-party drop shipments, as when a supplier sells an item to a vendor but ships it directly to a customer. Only licensed Wyoming vendors may collect and remit sales tax. If a vendor is not licensed to sell in Wyoming, the buyer must remit use tax directly to the Wyoming Department of Revenue.
The notice reminds that Wyoming is a member of Streamlined Sales Tax. As such, Wyoming vendors are required to obtain a Sreamlined Sales Tax (SST) Agreement Certificate of Exemption from exempt customers and supply one to vendors when seeking an exemption from sales and use tax.
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