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SEVERANCE TAX REPORT FOR TRONA (Form 5100) Contact Name and Contact Phone #: Enter the name and telephone
INSTRUCTIONS (revised 9/2019) number of the person the Department of Revenue may contact
about this report.
WHO MUST FILE - All taxes on production shall be remitted by
the operator or his duly authorized agent. Severance taxes are Production Period: Enter the production period (month and year of
determined from the gross production in the current calendar year. the production reported). If you qualify to file annually, report the
production period as December (for example, 12/2000).
WHEN TO FILE - Severance tax reports and payment in-full
must be postmarked by the 25th day of the second month Form Type: Indicate if the report filed is an original (O) or an
following the month of production. If a taxpayer’s total liability amended (A) report. Do not report original and amended line items
for severance tax was less than $30,000 for the preceding calendar on the same Form 5100.
year, monthly reporting and payment requirements are waived and
the taxpayer shall report and pay the tax annually, by February Mine Group Number: Enter the Mine Group Number (the 5-digit
25th of the year following the year of production. If a severance number beginning with a 9) assigned by the Department of Revenue.
tax report shows tax due, the taxpayer shall pay the tax due when If you are reporting a mine group which has not been assigned a
the report is filed. If a taxpayer does not file severance tax reports Mine Group Number, leave this box blank.
and pay the total tax due by the due date, the severance tax is
delinquent and is subject to penalty and interest. Soda Ash Tons Sold: Enter the tons of soda ash sold to unrelated
parties during the production period.
FOR ASSISTANCE - For assistance with any Wyoming solid
mineral tax question, please call the Mineral Tax Division of the Soda Ash Sales Value: Enter the sales value (f.o.b. plant) of soda
Department of Revenue at (307) 777-7935. ash sold to unrelated parties during the production period.
Trona is assessed for mineral taxation purposes in accordance with Trona Tons Mined: Enter the tons of trona ore mined during the
Wyoming Statute 39-14-303. For additional information on the production period.
valuation of trona, refer to Wyoming Statute 39-14-303 and
Chapter 6 of the Rules of the Wyoming Department of Revenue. Taxable Value: Enter the taxable value of the tons of trona ore
mined during the production period. Compute the taxable value in
GENERAL INSTRUCTIONS - Please complete a Severance accordance with Wyoming Statute 39-14-303.
Tax Report For Trona (Form 5100), using production, sales, and
taxable value information for the production period reported. IF Total Tax Due: Enter the result of multiplying the Taxable Value
YOU ARE A MONTHLY FILER, DO NOT REPORT YEAR- by 4%, rounded to 2 decimal places (for example, $100.12).
TO-DATE TOTALS FOR SODA ASH TONS SOLD, SODA
ASH SALES VALUE, TRONA TONS MINED, OR Previous Tax Paid (amends): For amended reports only. Report
TAXABLE VALUE. REPORT ONLY THE SODA ASH the severance tax previously paid for this line item. If this is an
TONS SOLD, SODA ASH SALES VALUE, TRONA TONS original report, enter 0.
MINED, AND TAXABLE VALUE FOR THE
PRODUCTION PERIOD REPORTED. All information Current Tax Due: Enter the result of subtracting Previous Tax
provided should be determined on the accrual basis of accounting, Paid from Total Tax Due.
in accordance with generally accepted accounting principles.
Round all figures to the nearest whole number except where Page Total: Enter the sum of the Current Tax Due column on this
otherwise instructed. Fill out the report completely, on the forms Form 5100.
provided by the Department. Do not substitute computer
generated forms. If the report is not filled out completely and Payment Amount: Enter the payment submitted with your
accurately, the report may be considered delinquent and may be report(s).
subject to penalty and interest. The sum of the taxable values
reported on your monthly severance tax reports must equal the AMENDMENT - Form 5100 is now filed on a monthly basis.
total taxable value of your trona production for the calendar year. Year-to-date information is no longer reported on each monthly
severance report. Corrections to information reported may be
NOTE: Production, sales, taxable value, and tax due information implemented for each production period by filing amended
must still be reported separately for each mine group, using the severance reports. Amended reports must be filed in accordance
Mine Group Number assigned by the Department of Revenue. with the statute of limitations described in W.S. 39-14-308. Report
However you may now report information for more than one Mine the corrected replacement value for Soda Ash Tons Sold, Soda
Group Number on separate lines of the same Form 5100. Ash Sales Value, Trona Tons Mined, and Taxable Value on your
amended reports. Please indicate the Form Type as (A). Do not
Operator ID: Enter the operator ID number (the 4-digit number report original and amended line items on the same Form 5100.
beginning with a 9) assigned to you by the Department of Revenue.
If an operator ID has not been assigned to you, leave this box blank. The mailing address for Department of Revenue mineral forms is:
Wyoming Department of Revenue
Operator Name: Enter the Operator Name. Do not enter the name Mineral Tax Division
of the contact person or tax agent. Herschler Building, 3rd Floor East
Cheyenne, WY 82002-0110
