Sales from remote sellers.

ORIGINAL
House
ENGROSSED
Bill No
.
HB0019

ENROLLED ACT NO. 41,

HOUSE OF REPRESENTATIVES

SIXTY-FOURTH LEGISLATURE OF THE STATE OF WYOMING
2017 General Session

AN ACT relating to sales tax; providing for collection of sales tax from remote sellers as specified; providing for a declaratory judgment action; providing an injunction during the pendency of the action; limiting liability for payment of the sales tax; implementing related provisions; specifying applicability; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1
.

W.S. 39
‑
15
‑
501 is created to read:

ARTICLE 5
SALES FROM REMOTE SELLERS

39
‑
15
‑
501
.

Sales from remote sellers.

(a)

Notwithstanding any other provision of law, any seller of tangible personal property, admissions or services which are subject to taxation under
chapter 15 or 16 of this title
who does not have a physical presence in this state shall remit sales tax and follow all applicable procedures and requirements of
this chapter
as if the seller had a physical presence in this state
once
the seller meets either of the following
requirements
for the current calendar year or the immediately
preceding
calendar year:

(i)

The seller's gross revenue from the sale of tangible personal property, admissions or services delivered into
this state
exceeds one hundred thousand dollars ($100,000.00)
;
or

(ii)

The seller sold tangible personal property, admissions or services delivered into
this state
in two hundred (200) or more separate transactions.

(b)

Notwithstanding any other provision of law, the
department
may bring a
n action
in this state
to obtain a
declaratory judgment that the obligation
of the seller
to remit sales tax
under subsection (a) of this section
is applicable and valid under state and federal law
.

(c)

The filing of a declaratory judgment action under subsection (b) of this section operates as an injunction dur
ing the pendency of the action
prohibiting
the department or any other state entity
from enforcing the obligation in subsection (a) of this section against any
seller
who does not affirmatively consent or otherwise remit
sales tax on a voluntary basis.

(d
)

If a court has
entered a judgment against a seller or otherwise
lifted or dissolved an
injunction under this section, the
department
shall assess and apply the obligation under subsection (a) of this section from th
e
date
the judgment is entered or the injunction is lifted
with respect to that
seller
.

(e
)

A sel
ler complying with this section voluntarily or pursuant to an action brought under this section
may seek a recovery of taxes, penalties or interest by following the procedures established in this chapter. No claim for a refund or recovery of taxes
, penalties or interest
shall be granted on the basis that the
seller
l
acked a physical presence in this
state and complied with this section voluntarily while
under the protection of
an injunction
granted
under this section. Nothing in this subsection shall limit the ability of a
seller
to obtain a
refund
or recovery of taxes, penalties or interest
for any other reason including mistake of fact or a miscalculation of the applicable tax.

(
f
)

No seller who remits sales tax voluntarily or otherwise under this section shall be liable to any
person
who claims that the sales tax has been ove
r
collected
if
any provision of this act is later deemed unlawful.

(g
)

Nothing in this
section shall be construed to affect
the obligation of any purchaser in this state to remit use tax for any
applicable
transaction
.

Section 2
.

W.S. 39
‑
15
‑
101(
a)(xv) is amended to read:

39
‑
15
‑
101
.

Definitions.

(a)

As used in this article:

(xv)

"Vendor" means any person engaged in the business of selling at retail or wholesale tangible personal property, admissions or services which are subject to taxation under this article. "Vendor" includes a vehicle dealer as defined by W.S. 31
‑
16
‑
101(
a)(xviii)

and a remote seller to the extent provided by W.S. 39
‑
15
‑
501
;

Section 3
.

T
his act shall not apply to
any tax liability arising prior to the effective date of this act.

Section 4
.

This act is effective
July 1, 2017
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the
House
.

Chief Clerk

1