Wyoming Department of Revenue Sales & Use Tax Return for Licensed Vendors Form 41 (monthly & quarterly filers) Important Information Please ensure that you sign and date the form before submitting to the All returns must be postmarked by the department. Any unsigned or last day of the month following incomplete tax returns will be rejected the last month in the reporting period. and a new return will be sent to the i.e. Report period 8/1/09 through 8/31/09 vendor for completion. The new postmarked by 9/30/09. If the last day of the month falls return must be completed in its on a weekend or holiday the entirety, and the return must be returns must be postmarked by signed. the following business day. Part – I- Summary Please make a copy of this return for your records. Line A. Enter the total amount of all sales, You must file a return even if there were leases, rentals and services made by your no sales or taxes to report. business for the reporting period. Include sales made to yourself; this includes all Submit completed returns and payment inventory purchases that were to: used/consumed by you. Do not include the Wyoming Department of Revenue amount of sales tax collected or the amount nd Herschler Bldg. 2 Floor West of use tax due on purchases on this line. Cheyenne, WY 82002-0110 Line B. Enter the total amount of If you are filing an amended return, deductions for the reporting period. This would include sales or services that are please check the box at the top of the exempt from tax and supported by a form under the return due date to Streamlined Sales/Use Tax Agreement indicate this is an amended return. Certificate of Exemption or a Direct Pay Permit and sales or services that are not Please do not use dashes for numbers, subject to tax. punctuation such as decimals, commas, Line C. Subtract the total deduction amount dollar signs etc. on the returns. (line B) from the gross sales and services amount (line A) and enter the difference. If you made no sales at all during this This figure represents the amount of sales filing period and you owe no use tax on which are subject to sales tax. purchases, please check the box indicated for no sales or taxes to report. 1 | P a g e |
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 | P a g e |
Column 7 and enter the sum in Line 1 at the located. Example: Lodging establishment bottom of the Form 41-2. located within the municipal boundaries of Cheyenne, WY the Jurisdiction Name code Line L: If you reported tax due for to enter in Column 1 on the form 41-3 additional jurisdictions on Form 41-2, place would be CHEY. The Jurisdiction Digit the total from Line 1 here. Please indicate code to be entered in Column 2 on the form the number of supplemental pages included 41-3 would be 0201. with this form in the box to the left of this line. For a lodging establishment located outside of the municipal boundaries of the City of Line M: Add lines K and L and place total Cheyenne, WY the Jurisdiction Name code here. This should be the total sales/use and to enter in Column 1 of the form 41-3 would excess tax due for this reporting period. be LARA. The Jurisdiction Digit code to enter in Column 2 of the form 41-3 would If you are not a lodging vendor in a be 0200. jurisdiction that has enacted a lodging tax, skip to Line D Part I Summary on If your lodging establishment is located in a Form 41-1 instructions. County where only specific cities/towns have enacted a lodging tax and your establishment is not located within the Form 41-3 Supplement for municipal boundaries of the city/town with a lodging tax you are not required to report on Lodging Vendors. a form 41-3. Example: A lodging establishment located in Basin, WY (Big If you are a lodging vendor and your Horn County) would not complete a form lodging establishment is located in a 41-3 as this establishment is not located in a jurisdiction that has enacted a lodging tax city/town with a lodging tax enacted. you must complete Form 41-3 Part IV Lodging Tax Information, before Column 1: Enter the four letter proceeding. Lodging vendors will be jurisdictional name code for the first reporting the lodging tax rate only on the jurisdiction that lodging tax is owed for. Form 41-3. Example: Lodging tax due for Example: Hotel located in Sheridan County a hotel located within the City limits of within the City of Sheridan, enter SHRD in Sheridan, WY. The lodging tax rate to be this column. Note: The jurisdictional name reported on 41-3 is 4%. code to be used to report lodging tax will be the City or Town where the lodging If your lodging establishment is located in a establishment is located. Example: Hotel jurisdiction that has enacted a lodging tax, at located within the city limits of Cheyenne, the county level and you are located within WY jurisdiction name code to be entered is the municipal boundaries of an incorporated CHEY. city or town in that county you will report your lodging tax to that city/town Column 2: Enter the four digit jurisdiction jurisdiction. However if your establishment digit code which corresponds to the is not located within the municipal jurisdiction name code you entered in boundaries of an incorporated city/ town you column 1. Example: Lodging tax owed in will report your lodging tax to the county the City of Sheridan, enter 0304 in this jurisdiction where the establishment is column. Note: The four digit jurisdiction 3 | P a g e |
digit code to be used to report lodging tax tax due for this period, from Line 1 Part IV will be the code which corresponds to the Lodging Tax Information Form 41-3. location of the establishment. Example: Hotel located within the city limits of Line F. Enter the total of all tax due for this Cheyenne, WY four digit code to be entered period. Add lines D and E and place the is 0201. sum in Line F. Column 3: Enter the lodging tax rate in Line G. This line is only to be used if the effect for the reporting period for the return and payment are going to be th jurisdiction you entered in column 1. postmarked by the 15 of the month the Remember this is only the lodging tax rate tax is due. Example: January 2012 return not the total combine rate for sales and and payment must be postmarked by lodging tax. (Refer to the current February 15, 2012 to qualify for the vendor sales/use/lodging tax rate chart.) compensation credit. Column 4: Enter the total amount of Enter the total amount of vendor lodging tax due on lodging services for the compensation credit allowed for the filing jurisdiction entered in column 1. period. Note: Vendors are allowed to take a credit of 1.95% of the total tax due for the Repeat steps listed for Columns 1 through 4 first $6250.00 of tax due. For any amount above for each jurisdiction you need to exceeding $6250.00 of tax due vendors are report lodging tax. allowed to take a 1% credit, up to a total vendor compensation credit of $500.00 per Total all tax due on lodging services in filing period, per vendor (vendor means column 4 and enter the sum in Line 1 at the ownership). To calculate the vendor bottom of the Form 41-3. compensation credit, follow the example below: Line D Part 1 – Summary on Assuming total tax due of $7,500.00 for the Form 41-1 January 2012 filing period, (from line F of Line D. You must complete Part II Part 1- Summary on Form 41) Jurisdictional Tax Information and Part III 1.95% X $6,250.00 = $121.88 (form 41-2) Jurisdictional Tax Information Supplemental page (if applicable). Enter 1% X $1,250.00 (amount exceeding the total amount of sales, use and excess $6250.00) = $12.50. tax due for this filing period from Line M Part II Jurisdictional Tax Information $121.88 + $12.50 = $134.37 Form 41-1 The total vendor compensation credit Line E. If you are not a lodging vendor or allowed for the January 2012 filing period is your lodging establishment is located in a $134.37. Place this amount on line G. jurisdiction that does not have a lodging tax enacted, please enter zero here. For additional information an eligibility If you are a lodging vendor and located requirements please see the December 2011 within a jurisdiction which has lodging tax enacted, enter the total amount of lodging Taxing Issues, which is available on our website at http://revenue.state.wy.us 4 | P a g e |
Line H. Enter the total amount of penalty, interest and department billings notices. Penalty for paying tax after the due date is 10% of the total tax due. Penalty for not filing the return by the due date is $10.00. If the return is not filed within the next thirty days an additional penalty of $25.00 is assessed. Interest is calculated at a daily rate. Interest rate information is on our web site. If you have received a billing notice from the department that is unpaid, include this amount here. Line I: Enter the amount of any Credit Notice you have received from the department. Note: Do not enter a credit amount here until you have received notice from the department as this could cause an underpayment of your return. Line J: Subtract line G from F, Add the figures in Line H then subtract figure entered in line I, enter the sum here. This is the total amount of tax due for this reporting period. If your business has had informational changes pertaining to address, ownership, or contact information please attach an additional page indicating the changes. Please sign and date the return. Instructions form 41 issued 12/30/2011 5 | P a g e |