US Wyoming marketplace sales tax collections

Wyoming is to require marketplaces to collect out-of-state Sellers’ sales tax from 1 July 2019. This is based on the 2019 South Dakota v Wayfair Supreme Court ruling, imposing ‘economic nexus’ sales tax liabilities for the first time on sellers not located in a state.

In addition to collecting the taxes on their own sales and those of sellers, the marketplaces are liable for errors not due to deliberate misdeclarations by the Sellers.