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                      Wyoming Department of Revenue 
                   Sales & Use Tax Return for Annual Filers 
                                       Form 42 
                                               
Important Information                           rejected  and  returned  to  the  vendor 
                                                for completion and/or signature. 
  All  returns  must  be  postmarked  by 
   the  last  day  of  the  month  following   Part – I- Summary 
   the  last  month  in  the  reporting         
   period.    i.e.  Report  period  1/1/09     Line A.  Enter the total amount of all sales, 
   through 12/31/09 due date 1/31/10.          leases, rentals and services made/performed 
   If the last day of the month falls on a     by  your  business  for  the  reporting  period.  
   weekend  or  holiday  the  return  must     Include  sales  made  to  yourself.  This 
   be  postmarked  by  the  following          includes  all  inventory  purchases  that  were 
   business day.                               used/consumed by you.  Do not include the 
                                               amount of sales tax collected.  
   Please keep a copy of this return for       
   your records.                               Line  B.       Enter  the  total  amount  of 
                                               deductions  for  the  reporting  period.    This 
  You must file a return even if there        would  include  sales  or  services  that  are 
   were no sales or taxes to report.           exempt  from  tax  and  supported  by  a 
                                               Streamlined  Sales/Use  Tax  Agreement 
  Submit  completed  returns  and             Certificate  of  Exemption  or  a  Direct  Pay 
   payment to:                                 Permit  and  sales  or  services  that  are  not 
   Wyoming Department of Revenue               subject to tax.   
                   nd
   Herschler Bldg. 2  Floor West                
                                               Line C. Subtract the total deduction amount 
   Cheyenne, WY 82002-0110 
                                               (line  B)  from  the  gross  sales  and  services 
    
                                               amount (line A) and enter the difference. 
  If you are filing an amended return,          
   please check the box at the top of the 
   form  under  the  return  due  date  to     Skip to Part II Jurisdictional Tax 
   indicate this is an amended return.         Information 
    
  If  you  made  no  sales  at  all  during   This section is used to itemize sales/use tax 
   this filing period and you owe no use       to the jurisdiction where the sale or delivery 
   tax  on  purchases,  please  check  the     took  place.   All  sales/use  tax  due  will  be 
   box indicated for no sales or taxes to      reported  using  only  the  county  level 
   report.    Please  ensure  that  you  sign  jurisdiction name and digit code, as tax is 
                                               only imposed at the state and county level.   
   and date the form before submitting 
                                                
   to the department.  Any unsigned or 
                                               If the tax jurisdiction name, digit code and 
   incomplete  tax  returns  will  be          tax  rate  is  not  pre-printed  or  is  incorrect, 

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please enter the correct jurisdiction name, the year for the jurisdiction you are
digit code and corresponding tax rate. reporting for you must use a separate line for
each tax rate.
If additional space is needed to report for
additional jurisdictions, complete Part III Column 5: Enter the total amount of sales
Supplement (form 42-2) tax due for the jurisdiction entered in
column 1, which corresponds to the tax rate
Column 1: Enter the four letter entered in column 3.
jurisdictional name code for the first
jurisdiction you made sales in or owe use tax Column 6: Enter the total amount of use
in for purchases made out of state where no tax due for the jurisdiction entered in
tax or not enough tax was paid on your column 1, which corresponds to the tax rate
taxable purchases. Example: Tax owed in entered in column 3.
Laramie County Wyoming, enter LARA in
this column. (Refer to the Jurisdiction Code Column 7: Enter the total amount of excess
Table.) tax due for the jurisdiction entered in
column 1. This would include any over
Column 2: Enter the four digit jurisdiction collected tax due to calculation errors and or
digit code which corresponds to the rate collection errors.
jurisdiction name code you entered in
column 1. Example: Tax owed in Column 8: Add columns 5, 6, and 7 and
Cheyenne, WY (Laramie County) enter enter the total.
0200. (Refer to the Jurisdiction Code Table.)
Note: The last two digits (city code) will Repeat steps listed for Column 1 through
always be 00 unless reporting lodging tax, Column 8 for each jurisdiction in which tax
or reporting resort district tax. is due.

Column 3: Enter the tax rate in effect for Line I: Add net tax due totals in column 8
the reporting period for the jurisdiction you and place sum here.
entered in column 1. (Refer to the sales/use
tax rate chart with the effective date that If additional space is needed to report for
corresponds to the quarter you are reporting additional jurisdictions, please complete part
for.) III Jurisdictional Tax Information on Form
42-2. This form is completed the same as
Column 4: Place an X in the box that the above steps. Total all Net Tax Due in
corresponds to the jurisdiction entered in Column 8 on the Form 42-2 and enter the
column 1 and the tax rate entered in column sum in Line 1 at the bottom of the Form 42-
3. Example: Tax owed in Laramie County, 2.
WY at a rate of 6% for Q1 (January 1, 2009
through March 31, 2009), and Q4 (October Line J: If you reported tax due for
1, 2009 through December 31, 2009). Place additional jurisdictions on Form 42-2, place
an X in box for Q1 and Q4. Tax for these the total from Line 1 here. Please indicate
quarters can be placed on the same line as the number of supplemental pages included
the tax rate was the same in Q1 and Q4. with this form in the box to the left of this
Note: If there was a tax rate change during line.

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1% X $1,250.00 (amount exceeding
Line K: Add lines I and J and place total $6250.00) = $12.50.
here. This should be the total sales/use and
excess tax due for this reporting period. $121.88 + $12.50 = $134.37

The total vendor compensation credit
Go Back to Line D Part 1 –
allowed for the December 2012 filing period
Summary on Form 42-1
is $134.37. Place this amount on line E.

Line D. You must complete Part II
For additional information and eligibility
Jurisdictional Tax Information and Part III,
requirements please see the December 2011
(form 42-2) Jurisdictional Tax Information
Supplemental page (if applicable). Enter Taxing Issues, which is available on our
the total amount of sales, use and excess website at http://revenue.wyo.gov
tax due for this filing period from Line K
Part II Jurisdictional Tax Information
Form 42-1.
Line F. Enter the total amount of penalty,
Line E. This line is only to be used if the interest and department billings notices.
return and payment are going to be Penalty for paying tax after the due date is
th
postmarked by the 15 of the month the 10% of the total tax due. Penalty for not
tax is due. Example: January through filing the return by the due date is $10.00. If
December 2012 return and payment must be the return is not filed within the next thirty
postmarked by January 15, 2013 to qualify days an additional penalty of $25.00 is
for the vendor compensation credit. assessed. Interest is calculated at a daily
rate. Interest rate information is on our
Enter the total amount of vendor website. If you have received a billing
compensation credit allowed for the filing notice from the department that is unpaid,
period. Note: Vendors are allowed to take include this amount here.
a credit of 1.95% of the total tax due for the
first $6250.00 of tax due. For any amount Line G: Enter the amount of any Credit
exceeding $6250.00 of tax due vendors are Notice you have received from the
allowed to take a 1% credit, up to a total department. Note: Do not enter a credit
vendor compensation credit of $500.00 per amount here until you have received notice
filing period, per vendor (vendor means from the department as this could cause an
ownership). To calculate the vendor underpayment of your return.
compensation credit, follow the example
below: Line H: Subtract line E from D, Add the
figure6 in Line F and then subtract figure
Assuming total tax due of $7,500.00 for the entered in line G, enter the amount here.

December 2012 filing period, (from line D

of Part 1- Summary on Form 42)
Please sign and date the return.

1.95% X $6,250.00 = $121.88

Instructions form 42 12/4/12

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