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                        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 
  122 West 25th Street, Suite E301           of use tax due on purchases on this line.   
  Cheyenne, WY 82002
                                             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.

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                                                                              Revised 
                                                                              1.23.2020

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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

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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

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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
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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

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