reglab/statecodes huggingface dataset:
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0003 - Administration › Chapter 1 - GENERAL PROCEDURES › Section 1-3 - Information Practices

Current through July 13, 2024
(a) Requests for
				public records. All requests for inspection of public records in the custody of
				the Department shall contain the name of the particular record sought or a
				description of the record adequate for the Department to identify the
				record.
(b) Taxpayer inspection of
				own records.
(i) Any taxpayer who desires to
				inspect, in person, returns or other tax records in the custody of the
				Department which pertain to the taxpayer, shall present a driver's license or
				other photo identification card to verify the taxpayer's identity.
(ii) Any taxpayer who desires the Department
				to locate, reproduce, and mail to the taxpayer, returns or other tax records in
				the custody of the Department which pertain to the taxpayer, shall submit to
				the Department a written request signed by the same person whose signature
				appears on the taxpayer's license application or on the returns filed by the
				taxpayer.
(iii) The Ad Valorem Tax
				Division is not the official custodian for information contained on the CAMA
				system. The "official custodian" of these records is the County Assessor.
				Accessibility to these records must be approved, in writing, by the County
				Assessor prior to the information being released. This does not apply to those
				entities which have an information sharing agreement with the County Assessors
				nor to the Department of Revenue or its designees. If data retrieval is
				approved by the County Assessor, information or record searches will be limited
				to data activety stored on the CAMA system and may not pertain to data located
				in storage.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0003 - Administration › Chapter 1 - GENERAL PROCEDURES › Section 1-4 - Reproduction fees

Current through July 13, 2024
The Department shall collect the following fees for all
				  public records for which it is custodian:
(a) For making photocopies of records, or for
				making paper copies from microfilm or microfiche records.
(i) $0.50 per page for the first ten
				pages;
(ii) $0.15 per page for each
				additional page over ten pages;
(iii) If certification of a document is
				requested, there shall be an additional charge of $3.00 per document;
(iv) Notwithstanding the rates in paragraphs
				(i), (ii) and (iii), a minimum fee of $10.00 per request.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0003 - Administration › Chapter 1 - GENERAL PROCEDURES › Section 1-5 - Rules Subscription

Current through July 13, 2024
The Department may provide an annual (calendar year)
				  subscription service for current and amended rules. Such service shall be
				  afforded at an annual subscription fee of $24.00 payable before March 1st of
				  each year. Amendments to rules shall be issued to all current subscribers on a
				  semi-annual basis (July 1 and December 31). Subscribers who request copies of
				  amended rules prior to the semi-annual mailing shall be afforded the same upon
				  written request and payment of the public record fee as outlined in this
				  chapter.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0003 - Administration › Chapter 1 - GENERAL PROCEDURES › Section 1-6 - Rulemaking

Current through July 13, 2024
(a) The Department rulemaking procedure is
				governed by
				W.S.
				16-3-101 et seq. As a fact finding
				proceeding, rulemaking shall be conducted in a non-adversarial manner, without
				pleadings, sworn testimony, rules of evidence, cross-examination or adverse
				parties. Only the Department shall be afforded the privilege of questioning
				participants during a hearing. The Department may ask questions to develop a
				full and complete understanding of all comments. At the commencement of each
				hearing, the Department shall announce all restrictions, including time limits
				on oral comments as deemed necessary to promote an orderly and fair
				hearing.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0003 - Administration › Chapter 1 - GENERAL PROCEDURES › Section 1-7 - Petition for rulemaking

Current through July 13, 2024
(a) Pursuant to
				W.S.
				16-3-106, any person may petition the
				Department for the adoption, amendment or repeal of any rule. The petition
				shall be directed to Department of Revenue, c/o Director, 122 W. 25th Street,
				Cheyenne, WY 82002-0110. The petition shall include:
(i) Identification, address and phone number
				of petitioner;
(ii) A statement of
				the terms and substance of the proposed rule or a description of the subjects
				and issues involved;
(iii) The
				citation to the rule to be amended or repealed if an amendment or a repeal is
				requested;
(iv) A brief and concise
				reason for the adoption, amendment or repeal of the rule; and
(v) Identification of the statutory authority
				for the rule, if known.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0003 - Administration › Chapter 1 - GENERAL PROCEDURES › Section 1-8 - Review of public records

Current through July 13, 2024
All reviews of public records shall be conducted during
				  regular business hours. Original or department copies of records may not be
				  removed from the Department office area and the review thereof may be
				  reasonably restricted to protect the records or prevent unnecessary
				  interference with the regular discharge of the Department's
				  duties.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-3 - Administrative Functions

Current through July 13, 2024
(a) Sales/Use Tax
				Rate. The time and place of sale shall determine the applicable tax rate,
				except for motor vehicles.
(i) Leased/Rented
				Tangible Personal Property. Any purchase option exercised at the end of the
				lease agreement is a separate transaction and shall be taxed as a separate sale
				where the transaction occurs.
(ii)
				For services involving periodic billings, tax rate increases shall apply to the
				first billing period starting on or after the effective date of the rate
				change. For tax rate decreases, the new rate shall apply to bills rendered on
				or after the effective date.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-4 - Licensing

Current through July 13, 2024
(a) Non-nexus
				vendors that are participating in the Streamlined Sales Tax Agreement will be
				registered in all member states through use of the centralized registration
				process provided under the agreement. Under this process, a seller registering
				under the agreement will not pay a fee for registration or licensing for any
				state where there is no legal requirement to register. No written signature of
				the licensing seller will be required. An agent may register a seller under
				uniform procedures adopted by the Streamlined Sales Tax Governing Board.
				Cancellation does not relieve the seller of its liability for remitting to the
				proper states any taxes collected.
(b) Governmental Entities. The retail sale,
				lease, or rental of tangible personal property or taxable services by the State
				of Wyoming or its political subdivisions shall be subject to the sales/use tax.
				The governmental entity shall be considered a vendor and shall be licensed and
				collect tax on taxable transactions.
(c) Tribal Members. Sales or Leases on the
				Wind River Indian Reservation. Persons on the Wind River Reservation who are
				engaged in selling or leasing tangible personal property or providing services
				subject to the sales or use tax shall become licensed as vendors. Vendors shall
				comply with all reporting requirements as directed by the Department for sales
				or leases occurring on the Reservation to any person who is not an enrolled
				member of the Northern Arapaho or Eastern Shoshone Tribes.
(d) Multiple Business Locations. At the
				vendor's option, they may ask to have multiple locations under the same
				ownership consolidated so the tax for all locations can be filed on a single
				return.
(e) Transfer of License.
				Sales/use tax licenses shall not be transferable. If there is a change from one
				legal entity to another, the new entity shall apply for a new sales/use tax
				license under the new entity's legal name. Any such change shall be reported to
				the Department immediately. The license fee shall be imposed on each such
				change.
(f) Any vendors or remote
				sellers selling exclusively through a marketplace facilitator shall not be
				required to license with the Department as long as the marketplace facilitator
				is licensed to collect and report to the Department.
(g) Simply having a registered agent, virtual
				office, or accounting firm in Wyoming does not automatically prompt a licensing
				requirement.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-5 - Reporting

Current through July 13, 2024
(a) Reporting
				Frequency. The Department shall assign vendors a filing frequency at the time
				of licensing. Filing frequency may be changed by the Department based on the
				volume of sales/use tax collected and other criteria as established in policy
				and procedure guidelines. Filing frequency assigned by the Department shall be
				monthly, quarterly, or annually.
(b) Reporting Forms. Vendors shall file
				sales/use tax data on sales/use tax returns provided by the Department or in
				other format or media as approved by the Department. Returns shall be rejected
				if not completed in accordance with the instructions provided. A vendor shall
				have fifteen (15) calendar days from the date of notification to submit a
				corrected report without incurring late filing penalties as long as the
				original report was filed on time.
(c) Due Date. Monthly filers shall submit
				returns and tax on or before the last day of the month following the month in
				which the Wyoming sales occurred; quarterly filers shall submit returns and tax
				on or before January 31, April 30, July 31, and October 31 of each calendar
				year; and annual filers shall submit returns on or before January 31 of each
				calendar year. If a due date falls on a weekend or federal or Wyoming state
				holiday, the next business day serves as the new due date.
(i) Consumers, including contractors,
				remitting sales or use tax not paid to vendors shall remit the tax on or before
				the last day of the month following the month of purchase.
(ii) The postmark date recorded by the
				Department or date submitted electronically shall be deemed the date of filing.
				Consumers remitting tax and/or tax returns in person shall receive a receipt
				indicating the amount of tax paid and the date received. Hand delivered returns
				shall be date stamped by the Department at the time received.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-6 - Direct Pay Permits

Current through July 13, 2024
(a) General.
				Purchasers making taxable purchases in this state totaling $5,000,000 or more
				per calendar year may apply to the Department for a direct pay permit on the
				form and in a manner prescribed by the Department.
(i) Application reviews shall be conducted in
				a timely manner so that applicants receive notification of authorization or
				denial within thirty (30) days of the date the Department receives the
				completed application and any necessary supporting documentation.
(ii) If approved, the Department shall assign
				a direct pay permit number and provide the permittee with a printed direct pay
				permit.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-7 - Non-Taxable and Exempt Sales Transactions

Current through July 13, 2024
(a) General.
				Non-taxable transactions, including sales made for resale, shall be shown
				separately from taxable charges on sales invoices. The entire invoice amount
				shall be subject to the sales/use tax if the nontaxable or exempt charges are
				not separately shown and distinguishable from taxable charges.
(b) Certificates of Exemption.
(i) Vendors shall obtain completed exemption
				certificates for all sales transactions, other than those qualifying under
				Section 6 of these rules, where sales tax is not collected from the purchaser
				at the time of sale. Purchasers shall file a single exemption certificate with
				each selling vendor for exempt purchases made. The certificates shall be in a
				format as prescribed by the Streamlined Sales and Use Tax Agreement and shall
				be retained in the seller's records. The seller shall obtain identifying
				information of the purchaser and the reason for claiming a tax exemption at the
				time of the purchase. A purchaser is not required to provide a signature to
				claim an exemption from tax unless the paper exemption certificate is used. The
				seller shall use the standard format for claiming an exemption electronically
				when that format is adopted by the Streamlined Sales Tax Project Governing
				Board.
(ii) Vendors shall be
				relieved of the tax otherwise due if the seller obtains a fully completed
				exemption certificate or captures the relevant data elements listed in
				Subsection (i) above within ninety (90) days of the date of the sale.
(iii) Should the vendor not obtain an
				exemption certificate or the required relevant information, the vendor shall be
				allowed 120 days subsequent to a request for substantiation:
(A) To obtain a fully completed exemption
				certificate from the purchaser taken in good faith which means that the vendor
				obtains a certificate that claims an exemption that was statutorily available
				on the date of the transaction in the jurisdiction where the transaction is
				sourced, could be applicable to the item being purchased, and is reasonable for
				the purchaser's type of business; or
(B) To obtain other information establishing
				that the transaction was not subject to the tax.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-8 - Credits and Refunds

Current through July 13, 2024
(a) Credit. Credits
				may automatically be applied against the next appropriate liability on the
				account unless requested otherwise by the taxpayer.
(b) Refunds. Refund requests shall be made in
				writing to the Department and shall explain the basis of the refund request.
				Supporting documentation evidencing the overpayment shall be retained by the
				vendor. Postmarks shall serve as the date of refund request and shall begin
				tolling the statute of limitations. A taxpayer seeking refund of taxes overpaid
				to a vendor shall seek a refund from the vendor. The notice to the vendor shall
				contain the information necessary to determine the validity of the
				request.
(c) Repossession. No
				refund of sales or use tax shall be made as a result of repossession of
				tangible personal property.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-9 - Collection and Enforcement

Current through July 13, 2024
(a) Installment
				Payment Agreements. Taxpayers may request in writing an installment payment
				agreement to pay sales or use tax, penalty, and interest on payment terms and
				conditions the Department may require. The agreement shall be on a form
				provided by the Department and shall be signed by the taxpayer along with the
				Department Director or Excise Tax Division Administrator
(b) Dishonored Checks. The Department shall
				present checks for payment twice before assessing civil liability for unpaid
				checks under
				W.S.
				1-1-115. The Department shall return
				dishonored checks only after payment in full is received and only if requested
				by the taxpayer.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-11 - Motor Vehicles

Current through July 13, 2024
(a) Tax Rate for
				Purchases. The appropriate tax rate on the purchase of a motor vehicle shall be
				composed of state sales or use taxes and applicable county option sales or use
				taxes. The appropriate tax rate shall be determined by the tax rate in effect
				in the county of the purchaser's principal residence on the date of the
				sale.
(b) Any purchase option
				exercised at the end of a lease agreement is a separate taxable
				transaction.
(c) Wyoming Sales/Use
				Tax Statement. All vendors of motor vehicles shall provide purchasers with a
				copy of the original sales invoice and a copy of the form titled "Wyoming
				Sales/Use Tax Statement" as prescribed by the Department. To calculate the tax
				owed, the vendor shall assess the rate in effect in the county of the
				purchaser's residence. An additional copy of the statement shall be furnished
				by the vendor to the County Clerk.
(d) The sale of motor vehicles to Native
				Americans is exempt if possession is passed to the purchaser on the Wind River
				Indian Reservation.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 2 - SALES AND USE TAX › Section 2-12 - Specific Taxability Issues

Current through July 13, 2024
(a) Admission
				Charges.
(i) Persons or firms who sell tickets
				for admission to a place of amusement, entertainment, recreation, games, or
				athletic events shall be responsible for licensing and collecting and remitting
				sales tax on the admission charges. Admission charges shall include charges
				commonly referred to as "cover charges" when these charges are paid for
				entrance into a place of amusement, entertainment, recreation, games or
				athletic events. Public schools are not municipally or county-owned facilities
				and shall collect sales tax on admissions unless exempted under
				W.S.
				39-15-105.
(ii) To ensure the collection of the tax on
				admissions when the place of amusement, entertainment, recreation, games, or
				athletic events has been leased or rented, the lessor may collect and remit the
				tax on the admissions to the Department. The lessee's name shall appear on the
				record of remittance. In the event the lessor chooses not to assume the
				responsibility of collecting the tax, the lessee shall register with the
				Department and collect all applicable taxes as required under Wyoming law and
				these rules.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 3 - TAXATION OF ELECTRICITY FROM WIND RESOURCES › Section 3-2 - Purpose of the Rules

Current through July 13, 2024
The express purpose of this chapter of the rules is as
				  follows:
(a) To provide for the
				administrative requirements regarding the collection of the tax imposed under
				Chapter 22 from the producers of electricity from Wind Resources.
(b) To provide rules setting forth the
				reporting requirements and time frames for producers of electricity from wind
				resources.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 3 - TAXATION OF ELECTRICITY FROM WIND RESOURCES › Section 3-3 - Definitions

Current through July 13, 2024
(a) "Generation Tax" means the tax imposed on
				the production of electricity from wind resources.
(b) "Producer" or "Producers" means any
				person that produces electricity from wind resources. If a person produces
				electricity for personal consumption, that person is not a producer if the
				person does not sell or transfer more than 500 kilowatt hours of excess
				production in any 24 hour period during any calendar year.
(c) "Wind Turbine" means the integrated
				equipment (i.e., tower, blades, generator, nacelle, and other components)
				operated for the purpose of converting wind energy into electrical
				energy.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 3 - TAXATION OF ELECTRICITY FROM WIND RESOURCES › Section 3-4 - Administrative functions

Current through July 13, 2024
(a) Generation
				taxes accrued by the producer during any calendar year shall be reported to the
				Department on forms provided by the Department.
(b) The rate charged shall be as established
				in W.S.
				39-22-104.
(i) This rate shall be assessed against each
				megawatt hour of electricity produced or portion thereof for sale or trade by
				the producer.
(ii) Round the number
				of megawatt hours produced to the nearest whole unit and multiply the result by
				the current tax rate.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 3 - TAXATION OF ELECTRICITY FROM WIND RESOURCES › Section 3-5 - Registration

Current through July 13, 2024
(a) Producers who generate electricity in
				Wyoming for sale in this state must register with the department. The
				registration is only required in the year when the producer begins generating
				electricity and is good until the producer ceases producing power in Wyoming
				and cancels their registration. There is no charge for registration.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 3 - TAXATION OF ELECTRICITY FROM WIND RESOURCES › Section 3-6 - Reporting Requirements

Current through July 13, 2024
(a) Reporting
				Frequency/due date, Producers.
(i) Producers
				shall provide an annual report to the department postmarked on or before
				February 1 for the prior calendar years production.
(ii) The report will include total megawatt
				hours of electrical power produced during the reporting period. Deductions from
				the total megawatt hours of electrical power produced shall be separately
				listed for any power produced for the personal consumption of the provider and
				any allowable excess power produced during the reporting period (must not
				exceed five hundred (500) kilowatt hours in any 24 hour period). Separately
				listed will be any power produced which is not subject to the tax.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 3 - TAXATION OF ELECTRICITY FROM WIND RESOURCES › Section 3-7 - Taxpayer Remedies, Appeals

Current through July 13, 2024
(a) Under
				W.S.
				39-11-109 any person aggrieved by any final
				administrative decision of the department may appeal to the board. Appeals
				shall be made in a timely manner as provided by rules and regulations of the
				board by filing with the board a notice of appeal specifying the grounds
				therefore. The department shall, within a timely manner as specified by board
				rules and regulations, transmit to the board the complete record of the action
				from which the appeal is taken;
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 4 - CIGARETTE, MOIST SNUFF AND OTHER TOBACCO TAXES › Section 4-2 - Definitions

Current through July 13, 2024
(a) "Cigarette" means:
(i) Any roll of tobacco wrapped in paper or
				in any substance not containing tobacco; or
(ii) Any roll of tobacco wrapped in any
				substance containing tobacco which, because of its appearance, the type of
				tobacco used in the filler, or its packaging and labeling, is likely to be
				offered to or purchased by, consumers as a cigarette.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 4 - CIGARETTE, MOIST SNUFF AND OTHER TOBACCO TAXES › Section 4-3 - Administrative Functions

Current through July 13, 2024
(a) Payment of
				Stamp Orders. Payment in certified funds shall be received by the Department
				before any stamp order will be filled. Stamps shall only be mailed if the
				wholesalers are current with their Wyoming monthly tax returns.
(b) Cigarette tax stamps shall be disbursed
				in multiples of one roll (30,000 stamps).
(c) Affixing Stamps.
(i) Authorized cigarette stamps of the proper
				denomination shall be affixed to each individual package of cigarettes by the
				wholesaler in a manner to ensure the stamp is adhered to the package securely.
				The cigarette stamp shall be complete and readable.
(ii) Cigarette stamps of the proper
				denomination shall be affixed only to the bottom end of each package of twenty
				(20) cigarettes.
(iii) Cigarettes
				sold in packages containing more than twenty (20) cigarettes shall be stamped
				with a cigarette stamp and the additional tax due on these packages reported
				and paid with the wholesalers' next cigarette tax return.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 4 - CIGARETTE, MOIST SNUFF AND OTHER TOBACCO TAXES › Section 4-4 - Licensing

Current through July 13, 2024
(a) The Wyoming cigarette wholesaler's/other
				tobacco wholesaler license shall be renewed each year on or before June
				30th.
(b) The Wyoming cigarette
				wholesaler's/other tobacco wholesaler license is transferable between locations
				by the licensee provided that written consent of the Department is obtained
				prior to any transfer. A change in ownership shall require the issuance of a
				new license.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 4 - CIGARETTE, MOIST SNUFF AND OTHER TOBACCO TAXES › Section 4-5 - Refunds/Credits

Current through July 13, 2024
The Department shall refund, credit, or deny all refund
				  claims within ninety (90) days of the date all required supporting
				  documentation is received.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 4 - CIGARETTE, MOIST SNUFF AND OTHER TOBACCO TAXES › Section 4-6 - Taxable Sales of Cigarettes on Indian Reservations

Current through July 13, 2024
(a)
				Sales of cigarettes made on the Wind River Indian Reservation to non-Indians
				are subject to the cigarette tax. All Indian, Tribal Vendors or non-Indian
				wholesalers shall keep complete and accurate records in this state of all
				cigarettes purchased and sold for three years. Such records shall consist of
				purchase invoices, freight bills, and sales invoices.
(b) The Native American or Tribal Vendor may
				purchase cigarettes without the Wyoming Tax stamp and remit the taxes due on
				sales to non-Indian customers in the following manner:
(i) The Department may enter into an
				agreement annually with the Tribal Vendor which allows the tax to be paid on a
				percentage basis.
(A) The Native American
				vendor shall provide the Department with information which justifies a proposed
				percentage and upon acceptance by the Department said percentage shall
				represent a rebuttable presumption as to the volume of sales to non-Indians and
				nonexempt Native American.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 4 - CIGARETTE, MOIST SNUFF AND OTHER TOBACCO TAXES › Section 4-7 - Jenkins Act/use tax assessments

Current through July 13, 2024
(a) Federal law
				requires cigarette vendors who sell and ship cigarettes into another state to
				anyone other than a licensed wholesaler to report to each state where shipments
				are made (1) the name and address of the purchaser, (2) the brands of
				cigarettes shipped and, (3) the quantities of cigarettes shipped. (Jenkins Act
				15 U.S.C.
				357 - 378 ). The Department shall assess tax
				due on these purchases based on the information received.
(i) Cigarette Tax and Use Tax: Transactions
				subject to use tax: The purchase of cigarettes from outside the state for use,
				storage or consumption within the state shall be subject to use tax under
				W.S.
				39-16-103(a)(i) and
				cigarette tax under W.S. W.S.
				W.S.
				39-18-103(a)(ii).
(ii) Use tax is calculated based on the
				purchase price multiplied by the current tax rate in effect in the county where
				the taxpayer takes receipt of the product for storage and
				consumption.
(iii) Cigarette tax is
				calculated based on the number of packages (20 sticks per package) multiplied
				by the current cigarette tax rate as stated in W.S. W.S.
				W.S.
				39-18-104.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0004 - Excise Tax › Chapter 4 - CIGARETTE, MOIST SNUFF AND OTHER TOBACCO TAXES › Section 4-8 - Hearing Procedures

Current through July 13, 2024
(a) Upon an
				appropriate showing of a violation(s) of
				W.S.
				39-18-101 through -111 or the Department's
				rules, the Department may commence proceedings to revoke the license of the
				wholesaler.
(b) The proceedings to
				revoke the license of the wholesaler shall be subject to the Department's
				rules, chapter 2, section 14.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-2 - Purpose of Rules

Current through July 13, 2024
(a) These rules are
				intended to provide uniform and understandable guidelines for valuation of
				mineral production for ad valorem ad severance tax purposes. The relevant
				statutory provisions include Wyoming Title 39, Chapter 13 and Wyoming Title 39,
				Chapter 14.
(b) These rules also
				are intended to describe the rights and obligations for ad valorem and
				severance tax purposes of persons engaged or having an interest in mineral
				production in this state. These rules are not inclusive of all statutory
				provisions and do not include the taxpayer bill of rights found in W.S. 39-1
				l-102(a)(i).
(c) These rules shall
				be effective for the 2014 production year and thereafter until otherwise
				amended or modified.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-3 - Administrative Functions

Current through July 13, 2024
The Department of Revenue shall determine the value of
				  minerals for ad valorem (gross products) and severance tax purposes in
				  accordance with these rules. The taxpayer shall initially determine the value
				  of minerals for severance tax monthly reporting in accordance with these rules.
				  All ad valorem (gross products) and severance tax valuation determinations are
				  subject to audit pursuant to Section 14 of this chapter.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-4a - Definitions - Solid Minerals

Current through July 13, 2024
(a) "Solid mineral"
				means any mineral other than crude oil and natural gas. Sulfur produced from
				natural gas shall be considered an element of the natural gas stream.
(b) "Supervisory personnel" means generally
				employees who direct and control the work of other employees and whose duties
				can still be distinguished as either relating to mining or
				processing.
(c) "Depreciation"
				means depreciation as actually determined and used by the taxpayer, in
				accordance with generally accepted accounting principles, for financial
				statement purposes. This depreciation is commonly referred to as book
				depreciation.
(d) "Pound" means 16
				ounces avoirdupois.
(e) Ton" means
				short ton or 2000 pound avoirdupois.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-4c - Definitions - Bentonite. (In addition to the definitions in Section 4a. the definitions in this section are specific to bentonite.)

Current through July 13, 2024
(a) "Mining cost" means the cost incurred
				prior to the point of valuation for stripping, drilling, scraping, field
				drying, loading, hauling to the point of valuation, reclamation and any other
				costs directly related to the mining operation that are incurred prior to the
				point of valuation. A written claim or request may be made by the taxpayer to
				the Department for approval of field drying within the pit as a processing cost
				based upon information which shows a definite change in the physical or
				chemical characteristic or a definite enhancement of the marketability of the
				mineral.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-5 - Persons Bearing the Incidence of the Tax

Current through July 13, 2024
(a) Liability for
				ad valorem (gross products) or severance taxes arises when any mineral is
				removed, extracted, severed or produced in this State.
(i) The ad valorem (gross products) tax
				relates to the ownership or interest in the mineral removed, extracted, severed
				or produced, and the incidence of the tax is on all the interest owners in
				proportion to their ownership shares unless exempted by law. Ad Valorem taxes
				are determined from the gross production of minerals for the previous calendar
				year.
(ii) The severance tax is an
				excise tax imposed on the present and continuing privilege of removing,
				extracting, severing or producing any mineral in this state, and the incidence
				of the severance tax is upon all interest owners in proportion to their
				ownership shares, unless otherwise exempt by law. Severance taxes are
				determined from the gross production in the current calendar year.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-6 - Persons Responsible for Remittance of Tax; Take in Kind Election Term, Termination and Exchange of Information

Current through July 13, 2024
(a) This section
				identifies the persons responsible for remitting payment of ad valorem and
				severance taxes on mineral production in this state. For solid mineral
				production the mine operator shall report and remit tax payments for 100% of
				the production from the producing property.
(i) All Ad Valorem taxes on the gross product
				from an oil or gas property attributable to any working or non-working interest
				owner shall be remitted by the interest owner or may be remitted on behalf of
				the interest owner in proportion to his ownership interest by the
				operator.
(ii) All severance taxes
				on the gross product from an oil or gas property attributable to any working or
				non-working interest owner shall be remitted by the operator except as stated
				in Section
				6(a)
				(iii).
(iii) All taxes on the gross product
				attributable to any interest owner electing to take in kind shall be remitted
				by the interest owner or on behalf of the interest owner in proportion to his
				ownership interest by the operator. An election for operator reporting and
				remittance of ad valorem and severance tax shall be allowed if, on or before
				January 1st of the production year in which operator reporting shall commence,
				the take in kind interest owner notifies the operator and the Mineral Division
				in writing of the intent to have the operator report and remit on behalf of the
				take in kind interest owner. The operator or other entity reporting and
				remitting the interest owner's gross product (ad valorem) tax must also report
				and remit severance tax.
(iv) An
				election made under this section shall remain in effect until terminated by the
				interest owner or by the Department pursuant to paragraph (v) of this
				subsection.
(v) An operator may
				petition the Department to terminate the interest owner election on the basis
				of either failure to provide the necessary information for reporting taxable
				volume and value, or failure to remit to the operator on or before the date the
				taxes are due, or as extended by written agreement between the parties, the
				amount of taxes owed by the take in kind interest owner. Notice and opportunity
				for a hearing shall be provided to the operator and interest owner, with a
				final decision by the Department within ninety (90) days following receipt of
				the petition.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-8 - Determination of the Gross Product

Current through July 13, 2024
(a) The portion of
				the gross product of a mineral which relates to an exempt interest, whether
				taken in-kind or realized by a money royalty, is not subject to an ad valorem
				or severance tax; provided however, that such portion shall be included when
				determining the gross product.
(b)
				The gross product shall be expressed in terms indicating the total quantity of
				a mineral removed, severed, extracted or produced for the relevant reporting
				period or periods by appropriate units of measure. The gross product of each
				mineral shall be separately stated.
(c) Any mineral which is used without sale or
				consumed shall be considered to be a part of the gross product of a
				mineral.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-9 - Determination of the Value of the Gross Product - In General

Current through July 13, 2024
(a) The fair market value of the gross
				product shall be determined at the point at which the mining or production of
				the mineral is completed. Unless otherwise provided by law, the mining or
				production of the mineral shall be considered completed at the point of
				valuation as provided by
				W.S.
				39-14-101(a)(vi) for coal,
				W.S. W.S. W.S.
				39-14-203(b)(iu) for crude
				oil or lease condensate, W.S. W.S.
				W.S.
				39-14-203(b)(vi) for natural
				gas, W.S. W.S.
				W.S.
				39-14-301(a)(iv) for trona,
				W.S. 39-14A0\ (a)(vi) for bentonite, W.S. W.S.
				W.S.
				39-14-501(a)(vi) for
				uranium, W.S. W.S.
				W.S.
				39-14-601(a)(vi) for sand
				and gravel, W.S. W.S.
				W.S.
				39-14-701(a)(vi) for other
				valuable deposits.
(b) When a solid
				mineral is sold at the point of valuation pursuant to a bona fide arm's-length
				sale, the sales price shall be the fair market value.
(c) When a solid mineral, for which there is
				no specific statutory valuation method, is sold at a point other than the point
				of valuation, the fair market value shall be determined by the Department in
				accordance with recognized appraisal techniques.
(d) When a solid mineral other than coal is
				not sold pursuant to a bona fide arm's-length sale, or is used without sale,
				the fair market value shall be determined by the Department in accordance with
				recognized appraisal techniques.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-10 - Recognized Appraisal Techniques Applicable to Miscellaneous Minerals

Current through July 13, 2024
(a) When the Department is required to
				appraise or determine the fair market value of miscellaneous minerals by
				application of recognized appraisal techniques, the Department shall use one or
				more of the following approaches or a combination thereof:
(i) Cost approach. Applied to minerals, the
				cost approach is a method of estimating the value of a mineral by determining
				the total of direct and indirect costs attributable to mining or production of
				a mineral. Other elements of value include but are not limited to royalty, and
				return on and of investment.
(ii)
				Comparison approach. Applied to minerals, the comparison approach is a method
				of determining the fair market value of a mineral by comparison with sales of
				minerals similar in quality and characteristics. This approach includes
				consideration of:
(A) Direct arm's-length
				sales of unprocessed minerals at the mine or oil and gas property;
				and
(B) Direct sales of processed
				or transported minerals whether at or away from the mine or oil and gas
				property.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-11 - Taxable Value of Mineral Production

Current through July 13, 2024
(a) The value of
				the gross product as determined pursuant to these rules constitutes the taxable
				value; provided, however, that any portion of the gross product of a mineral
				attributable to an exempt interest shall not be subject to an ad valorem or
				severance tax.
(b) After the
				Department has determined the taxable value of a mineral, it shall immediately
				notify by mail the operator or interest owner of the values so
				determined.
(c) For ad valorem tax
				purposes, the Department shall annually certify pursuant to
				W.S.
				39-14-102(d) for coal, W.S.
				W.S. W.S.
				39-14-202(a)(iu) for natural
				gas, crude oil or lease condensate, W.S. W.S.
				W.S.
				39-14-302(d) for trona, W.S.
				W.S. W.S.
				39-14-402(c) for bentonite,
				W.S. W.S. W.S. 39-14-502(c)
				for uranium, W.S. W.S.
				W.S.
				39-14-602(c) for sand and
				gravel, W.S. W.S.
				W.S.
				39-14-702(c) for other
				valuable deposits the taxable value of mineral production to the county
				assessor in which the mine or oil and gas property is located.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0005 - Mineral Tax › Chapter 6 - AD VALOREM AND SEVERANCE TAXES ON MINERAL PRODUCTION › Section 6-12 - Audit Rights and Responsibilities

Current through July 13, 2024
(a) Financial data
				and other information prescribed by these rules and contained in reporting
				forms required to be filed with the Department are subject to audit by the
				Department of Audit and examination by the Department of Revenue. The purpose
				of such audit is to:
(i) Verify the accuracy
				of the financial data submitted by the taxpayer or operator as well as to
				determine whether such financial data is in accordance with generally accepted
				accounting principles; and
(ii)
				Verify the accuracy of all other data or information contained in the required
				reporting forms.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 7 - PROPERTY TAX VALUATION METHODOLOGY AND ASSESSMENT (DEPARTMENT ASSESSMENTS) › Section 7-2 - Purpose of Rules

Current through July 13, 2024
These rules are intended to describe the valuation
				  methodology to be used to determine the taxable value of Department assessed
				  companies' properties for ad valorem tax purposes. The formulae, methods,
				  systems, standards, and criteria to be used by the Department of Revenue to
				  determine fair market value are set forth herein.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 7 - PROPERTY TAX VALUATION METHODOLOGY AND ASSESSMENT (DEPARTMENT ASSESSMENTS) › Section 7-3 - Duties of the Department of Revenue

Current through July 13, 2024
(a) The Property
				Tax Division is hereby delegated the authority to appraise and value all
				property specified in
				W.S.
				39-13-102(m)(ii-x)
				(Department assessed company or Department assessed companies).
(b) All real and personal property existing
				on January 1 of each year is subject to assessment, except as otherwise
				specifically exempt by Wyoming Statutes.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 7 - PROPERTY TAX VALUATION METHODOLOGY AND ASSESSMENT (DEPARTMENT ASSESSMENTS) › Section 7-4 - Definitions

Current through July 13, 2024
For the purpose of ad valorem taxation under these rules, the
				  definitions set forth in Title 39, as amended, are incorporated herein by
				  reference. In addition, the following definitions shall apply:
(a) "Best Information Appraisal" means the
				calculation of taxable value based upon the most recently filed annual report
				adjusted by other best information available, including:
(i) The producer price index, if
				applicable;
(ii) Recognized
				financial measures of economic conditions; and
(iii) Comparison to the most comparable
				Department assessed companies.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 7 - PROPERTY TAX VALUATION METHODOLOGY AND ASSESSMENT (DEPARTMENT ASSESSMENTS) › Section 7-5 - Annual Reporting Requirements

Current through July 13, 2024
(a) Each Department
				assessed company shall submit an annual report to the Department on or before
				the mandatory dates specified by statute.
(b) Any request for extension of the filing
				deadline shall be submitted in writing prior to the statutory due date.
				Extensions shall not be granted for greater than fifteen (15) calendar
				days.
(c) All requested information
				and required supplemental documents shall be included with the report filing.
				Failure to file a report form or an incomplete report shall require the
				Department to appraise the company by a best information appraisal as defined
				by this chapter and subject those companies to the penalties specified in
				W.S.
				39-13-108.
(d) Leased Property. Each Department assessed
				company's annual report shall include schedules for reporting non-capitalized
				leased real property including improvements and equipment used in the company's
				operations. All non-capitalized leased property used in connection with a
				company's operating property shall be valued and assessed as if
				owned.
Wyoming Administrative Code › Agency 011 - Revenue Dept › Sub-Agency 0006 - Property Tax › Chapter 7 - PROPERTY TAX VALUATION METHODOLOGY AND ASSESSMENT (DEPARTMENT ASSESSMENTS) › Section 7-6 - Appraisal Methods

Current through July 13, 2024
(a) The appraisal
				techniques which the Department may use include the approaches described in
				this section. Each approach used shall be an appropriate method for the type of
				property being valued; that is, the property shall fit the assumptions inherent
				in the appraisal method in order to calculate or estimate the fair market value
				of the property. Each approach used shall also consider the nature of the
				property or industry, and the regulatory and economic environment within which
				the property operates.
(b) The
				Department appraisers shall estimate fair market value utilizing specific
				appraisal standards which reflect three distinct methods of data analysis: i.e.
				sales comparison or market; cost; and income capitalization. One or more of
				these approaches shall be considered in all determinations of value, except
				when utilizing a "best information appraisal ".
(i) Market Approaches to Value
(A) The Sales Comparison. The comparable
				sales approach is an appropriate method of valuation where there is an adequate
				number of reliable arms-length sales and the properties subject to such sales
				are similar to the property being valued. Comparable sales shall be adjusted to
				reflect differences in time, location, size, physical attributes, financing
				terms or other differences which affect value. The use of this approach to
				value depends upon:
(I) The availability of
				comparable sales data;
(II) The
				verification of the sales data;
(III) The degree of comparability or extent
				of adjustment necessary for time differences; and
(IV) The absence of non-typical conditions
				affecting the sales price.