Form 45 Instructions - Use Tax Return For Contractors - Wyoming Department Of Revenue Page 2
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1
2
3tax is only imposed at the state and
column 1. Subtract the amount entered in
county level.
column 5 from the amount entered in
column 4 and enter difference in column 6.
Column 1: Enter the four letter
jurisdictional name code for the first
Line E: Add amounts entered in column 6
jurisdiction you owe use tax in for purchases
on the form 45-1 and place the sum here.
made out of state where no tax or not
Repeat steps listed for Column 1 through
enough tax was paid on your taxable
Column 5 for each jurisdiction in which tax
purchases. Note: Only enter the jurisdiction
is due. If additional space is required please
if tax is owed. If tax was paid at a higher
complete Part III Supplement (form 45-2).
rate or a rate equal to the rate in effect in this
This form is completed the same as the
county do not report for the county.
above steps. Total all Use Tax Owed in
Example: Tax owed in Laramie County
Column 6 and enter the sum in Line 1 at the
Wyoming, enter LARA in this column.
bottom of the Form 45-2.
(Refer to the Jurisdictional Code Table).
Line F: If you reported tax due for
Column 2: Enter the four digit jurisdiction
additional jurisdictions on a Form 45-2,
digit code which corresponds to the
place the total from Line 1 here. Please
jurisdiction you entered in column 1.
indicate the number of supplemental pages
Example: Tax owned in Cheyenne,
included with this form in the box to the left.
Wyoming (Laramie County) enter 0200
(Refer to the Jurisdictional Code Table).
Line G: Add lines E and F and place the
total here. This should be the total use tax
Column 3: Enter the tax rate in effect for
due for this period.
the reporting period for the jurisdiction you
are reporting use tax is owed in. (Refer to
Line A Part 1 – Summary On
the current sales/use tax rate chart).
Form 45-1
Column 4: Enter the total amount of use
Line A: Enter the total use tax owed for this
tax due for the jurisdiction entered in
period, from Line G.
column 1.
Line B: Enter the total amount of penalty,
Column 5: Enter the amount of sales or use
interest or Dept. of Revenue billing notices.
tax paid to another state on these items.
Penalty for paying tax after the due date is
Example: building materials purchased in
10% of the total tax due. Interest is
another state and 4% (four percent) sales tax
calculated at a daily rate. Interest
was paid at the time of purchase, materials
information is available on our website. If
brought into Cheyenne (Laramie County).
you have received a billing notice from the
Enter the amount of tax paid to the other
department that is unpaid, please include
state in this column.
this amount here.
Column 6: Enter the total amount of use
tax owed in the jurisdiction entered in
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