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Does Wyoming Use Tax Apply to Out-of-State Charges

  • Dec 30, 2015 | Gail Cole

 Use it and you may have to pay tax on it.

Back in 2012, the Wyoming Department of Revenue held Albertson’s supermarkets liable for Wyoming use tax on charges for advertising newsprint (flyers) purchased from out-of-state printers and distributed within Wyoming newspapers. Albertson’s appealed and the case went before the Wyoming State Board of Equalization.

At issue is whether or not the advertising newsprint are newspapers and exempt from taxation, as Albertson’s claims, or taxable printing, as the DOR claims. Ultimately, the Board found the advertising newsprint to be “newspapers” and therefore exempt.

State departments of revenue are increasingly seeking ways to tax out-of-state transactions; they're reminding taxpayers to pay use tax on untaxed internet purchases, patrolling marinas for unregistered yachts, and expanding the definition of nexus. Automated sales tax software as a service (SaaS) simplifies sales tax management and facilitates sales and use tax compliance. Learn more.

photo credit: @boetter via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.