Instructions For Form 44 Use Tax Return For Consumers & Non-Licensed Businesses - Wyoming Department Of Revenue Page 2
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3where 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
Note: If there was a tax rate change during
Annual Reporting Period
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
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