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Instructions For Form 44 Use Tax Return For Consumers & Non-Licensed Businesses - Wyoming Department Of Revenue Page 3

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

Instructions For Form 44 Use Tax Return For Consumers & Non-Licensed Businesses - Wyoming Department Of Revenue Page 3