Wyoming, Sales Tax, Advertising and Direct Mail
- Mar 21, 2013 | Gail Cole
Wyoming has been a full member of Streamlined Sales Tax (SST) since 2008. As such, it is tasked with simplifying and modernizing "sales and use tax administration in order to substantially reduce the burden of tax compliance." Streamlined Sales and Use Tax strives to "find solutions for the complexity in state sales tax systems… ."
Wyoming House Bill 170, which has been signed into law, is:
"An Act relating to sales tax; providing for the purchase of advertising and direct mail as specified in accordance with the streamlined sales tax agreement; providing definitions; repealing obsolete provisions; and providing for an effective date."
The bill deals with sourcing, and explains that any purchaser of advertising and promotional direct mail may provide the seller with any of the following:
- (A) A direct pay permit;
- (B) A valid exemption certificate; or
- (C) Information showing the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients.
If a purchaser provides A or B " the seller … is relieved of any obligation to collect, pay or remit any tax on any transaction involving advertising and promotional direct mail to which the permit, certificate or statement applies." In such cases, the "purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients and shall pay any applicable tax due."
Sellers are obliged to collect and remit sales tax "[i]f the purchaser provides the seller information showing the jurisdictions where the advertising and promotional direct mail is to be delivered to recipients, the seller shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered and shall collect and remit the applicable tax. …"
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