Wyoming Department of Revenue 
  Use Tax Return for Consumers & 
      Non-Licensed Businesses 
             Form 44 

Important Information 
                                            Part – I- Use Tax Due – Monthly 
 All returns must be postmarked by the     Reporting Period   
  last day of the month following
  the last month in the reporting period.   This section is used to itemize use tax to the 
  i.e. If you are reporting monthly, report jurisdiction in Wyoming where the purchase 
  period 8/1/09 through 8/31/09             is being used, stored or consumed. All use 
  postmarked by 9/30/09.  Quarterly         tax due will be reported using only the 
  reporting, report period 1/1/09 through   county level jurisdiction name and digit 
  3/31/09 postmarked by 4/30/09.  Annual    code, as tax is only imposed at the state 
  reporting, report period 1/1/09 through   and county level, unless you are reporting 
  12/31/09 postmarked by 1/31/10.  If the   tax in the Teton Village Resort District.     
  last day of the month falls on a weekend
  or holiday the returns must be            If the jurisdiction name, digit code and tax 
  postmarked by the following business      rate is not pre-printed or is incorrect, please 
  day.                                      enter the correct jurisdiction name, digit 
                                            code and corresponding tax rate.    
 Please make a copy of this return for
  your records.                             Column 1:  Enter the four letter 
                                            jurisdictional name code for the jurisdiction 
 Submit completed returns and payment      you owe use tax in for purchases made out 
  to:                                       of state where no tax or not enough tax was 
  Wyoming Department of Revenue             paid on your taxable purchases.  Example:  
  122 West 25th Street, Suite E301          Tax owed in Laramie County Wyoming, 
                                            enter LARA in this column.  (Refer to the 
  Cheyenne, WY 82002
                                            Jurisdiction Code Table.)  

 If you are filing an amended return,
                                            Column 2:  Enter the four digit jurisdiction 
  please check the box at the top of the    digit code which corresponds to the 
  form under the return due date to         jurisdiction name code you entered in 
  indicate this is an amended return.       column 1.  Example:  Tax owed in 
                                            Cheyenne, WY (Laramie County) enter 
 Please ensure that you sign and date the  0200. (Refer to the Jurisdiction Code Table.)   

  form before submitting to the
                                            Column 3:  Enter the tax rate in effect for 
  department.  Any unsigned or
                                            the reporting period for the jurisdiction you 
  incomplete tax returns will be rejected   are reporting use tax owed in.  (Refer to the 
  and a new return will be sent to the      current sales/use tax rate chart.)   
  taxpayer for completion and
  signature.                                Column 4:  Total all purchases made out of 
                                            state where no tax was paid to the vendor, or 

                                                                       Revised 1.23.2020

where tax was paid at a lesser rate than the    and county level, unless use tax is owed in 
rate in effect in the jurisdiction where the    the Teton Village Resort District.     
purchase is being used, stored or consumed       
in Wyoming.  Multiply the total purchase(s)     Column 1:  Enter the four letter 
amount by the tax rate entered in column 3,     jurisdictional name code for the first 
and place figure here. Example:  Purchases      jurisdiction you owe use tax in for purchases 
of $200.00 made in Nebraska and brought to      made out of state where no tax or not 
Cheyenne, Wyoming for storage, use or           enough tax was paid on your taxable 
consumption would result in a tax liability     purchases.  Example:  Tax owed in Laramie 
of $12.00.  $200.00 X 6% = $12.00.              County Wyoming, enter LARA in this 
                                                column.  (Refer to the Jurisdiction Code 
Column 5:  Enter the total amount of sales      Table.)  
or use tax paid to another state.  Wyoming       
offers an offsetting credit for sales/use tax   Column 2:  Enter the four digit jurisdiction 
legally imposed and paid in another state.      digit code which corresponds to the 
Example:  The Nebraska vendor charged           jurisdiction name code you entered in 
$10.00 sales tax; enter $10.00 on this line.    column 1.  Example:  Tax owed in 
                                                Cheyenne, WY (Laramie County) enter 
Column 6:  Subtract the figure entered in       0200. (Refer to the Jurisdiction Code Table.)   
column 5 from the figure in column 4 and         
place the difference here.  This is the total   Column 3:  Enter the tax rate in effect for 
use tax owed for the reporting period. To       the reporting period for the jurisdiction you 
complete the example from column 5:    You      entered in column 1.  (Refer to the sales/use 
paid 5% tax to the Nebraska vendor, so the      tax rate chart with the effective date that 
Wyoming Use tax due is $2.00.  $12.00           corresponds to the quarter you are reporting 
(entered in column 4) minus $10.00 (entered     for.)   
in column 5) = $2.00.                            
                                                Column 4:  Place an X in the box that 
Adjustments:  If you owe penalties or           corresponds to the jurisdiction entered in 
interest or the Department has sent you a       column 1 and the tax rate entered in column 
billing notice please place that amount         3.  Example:  Tax owed in Laramie County, 
here.  Add the amount entered in Column         WY at a rate of 6% for Q1 (January 1, 2009 
6 to any figure entered on the adjustment       through March 31, 2009), and Q4 (October 
line and place the total in the Total Due.      1, 2009 through December 31, 2009). Place 
This is the total use tax owed on your          an X in box for Q1 and Q4. Tax for these 
purchases for this filing period.               quarters can be placed on the same line as 
                                                the tax rate was the same in Q1 and Q4.   
Part – II- Use Tax Due – Quarterly or            
Annual Reporting Period                          Note:  If there was a tax rate change during 
                                                the year for the jurisdiction you are 
 
                                                reporting for you must use a separate line for 
This section is used to itemize use tax to the 
                                                each tax rate. 
jurisdiction in Wyoming where the purchase 
                                                 
is being used, stored or consumed. All use 
                                                Column 5:    Total all purchases made out 
tax due will be reported using only the 
                                                of state where no tax was paid to the vendor, 
county level jurisdiction name and digit 
                                                or where tax was paid at a lesser rate than 
code, as tax is only imposed at the state 
                                                the rate in effect in the jurisdiction where the 

 purchase is being used, stored or consumed 
 in Wyoming.  Multiply the total purchase(s) 
 amount by the tax rate entered in column 3, 
 and place figure here. Example:  Purchases 
 of $200.00 made in Nebraska and brought to 
 Cheyenne, Wyoming for storage, use or 
 consumption would result in a tax liability 
 of $12.00.  $200.00 X 6% = $12.00. 
  
 Column 6:   Enter the total amount of sales 
 or use tax paid to another state.  Wyoming 
 offers an offsetting credit for sales/use tax 
 legally imposed and paid in another state.  
 Example:  The Nebraska vendor charged 
 $10.00 sales tax; enter $10.00 on this line 
  
 Column 7:  Subtract the figure entered in 
 column 6 from the figure in column 5 and 
 place the difference here.  This is the total 
 use tax owed for the reporting period. To 
 complete the example from column 5:    You 
 paid 5% tax to the Nebraska vendor, so the 
 Wyoming Use tax due is $2.00.  $12.00 
 (entered in column 5) minus $10.00 (entered 
 in column 6) = $2.00.   
  
 Sub Total:  Add the total amounts entered 
 in column 7 and place total here.   
  
 Adjustments:  If you owe penalties or 
 interest or the Department has sent you a 
 billing notice please place that amount 
 here.  Add the amount entered in Column 
 7 to any figure entered on the adjustment 
 line and place the total in the Total Due.  
 This is the total use tax owed on your 
 purchases for this filing period.   
  
   Instructions form 44  5/9/11