- 2 -
|
Skip to Part II Jurisdictional Tax Column 3: Enter the tax rate in effect for
the reporting period for the jurisdiction you
Information are reporting sales in or use tax is owed in.
(Refer to the current sales/use tax rate chart
This section is used to itemize sales/use tax on our website.)
to the jurisdiction where the sale or delivery
took place. All sales/use tax due will be Column 4: Enter the total amount of sales
reported using only the county level tax due for the jurisdiction entered in
jurisdiction name and digit code, as sales column 1.
and use tax is only imposed at the state
and county level. Example: Natrona Column 5: Enter the total amount of use
County, jurisdiction name code to be tax due for the jurisdiction entered in
entered NATR. Jurisdiction digit code to column 1. Use tax is due on items
be entered (County/City code) 0100. purchased out of state and brought into
Wyoming for storage, use or consumption,
If the tax jurisdiction name, digit code and where no tax or not enough tax was charged
tax rate is not pre-printed or is incorrect on by the vendor at the time of purchase. This
your return, please enter the correct would include items such as office supplies,
jurisdiction name, digit code and cleaning supplies, etc; items that will be
corresponding tax rate, in Part II used/consumed by your business. Use tax is
Jurisdictional Tax Information. not due on inventory purchases made from
out of state suppliers that you intend to
If additional room is needed, complete resell. Do not include the purchases
Part III Supplement (form 41-2) subject to this tax on Line A (Gross Sales
and Services) of the return.
Column 1: Enter the four letter
jurisdictional name code for the first Column 6: Enter the total amount of excess
jurisdiction you made sales in or owe use tax tax due for the jurisdiction entered in
in for purchases made out of state where no column 1. This would include any over
tax or not enough tax was paid on your collected tax due to calculation errors and or
taxable purchases. Example: Tax owed in rate collection errors.
Laramie County Wyoming, enter LARA in
this column. (Refer to the Jurisdiction Code Column 7: Add columns 4, 5, and 6 and
Table.) enter the total.
Column 2: Enter the four digit jurisdiction Repeat steps listed for Column 1 through
digit code (this is the combined County Column 7 for each jurisdiction in which tax
Code and City Code from the jurisdiction is due.
table) which corresponds to the jurisdiction
name code you entered in column 1. Line K: Add net tax due totals in column 7
Example: Tax owed in Cheyenne, WY on form 41-1 and place sum here.
(Laramie County) enter 0200. (Refer to the
Jurisdiction Code Table.) Note: The last If additional space is needed to report for
two digits (city code) will always be 00 additional jurisdictions, please complete part
unless reporting lodging tax, or reporting III Jurisdictional Tax Information on Form
resort district tax. 41-2. This form is completed the same as
the above steps. Total all Net Tax Due in
2 | Page
|