Ets Form 001ml - Multi Level Marketer'S Sales/use Tax Licensing Application

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State of Wyoming
D
R
EPARTMENT OF
EVENUE
M
H. M
, Governor
122 West 25th Street, 2-West, Cheyenne, Wyoming 82002-0110
ATTHEW
EAD
Telephone:(307) 777-7961 ○ Web: ○ E-mail:dor@wy.gov
E
J. S
, Director
DMUND
CHMIDT
Administration Fax (307)777-7722 ○ Property Tax Division Fax (307)777-7527 ○ Mineral Division Fax (307)777-3632 ○ Mineral Division Fax (307)777-7849 ○ Liquor Division Fax (307)777-6255
Multi Level Marketer’s Sales/Use Tax Licensing Application
ETS Form 001ML
1. Who may apply for a Multi Level Marketer’s Sales Tax License?
 Any entity that does not have a physical presence/nexus in Wyoming which would require
the entity to license and collect Wyoming sales or use tax on their sales.
 Any entity which has one (1) or more independent sales contractors working in Wyoming
and wishes to license in lieu of requiring each contractor to license.
2. What are the sales tax requirements for the Multi Level Marketer once they have licensed with
Wyoming?
 They must comply with Wyoming Statutes 39-15-101 through 39-15-110 and collect and
remit Wyoming sales tax on all taxable sales transactions occurring between entity and
their independent sales contractors.
 The entity will collect sales tax from the independent sales contractors on the suggested
retail price and remit it to the Department of Revenue on the assigned monthly or
quarterly filing period.
3. Why should you license under Wyoming Statute 39-15-106 (k):
 So, your independent sales contractors will not be required to obtain a Wyoming sales tax
license as long as the Multi Level Marketer maintains their license and collection of the
sales tax from the independent sales contractors.
Wyoming Statute 39-15-106 (K) states “The department may enter into an agreement with an
entity which is not otherwise required to obtain a license under this article and which has one
(1)or more independent sales contractors working in this state. Any entity licensed pursuant to
this subsection shall be subject to the licensing provisions of this section and shall collect and
remit the tax imposed under this article on all taxable sales transactions occurring between
entities and the independent sales contractor. Any entity licensed under this subsection shall
be subject to all collection and enforcement provisions imposed by this article.”
Please call 777-3745 if you have questions.
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(307)777-7722
(307)777-7722
(307)777-3632
(307)777-7849
(307)777-6255
DOR Main
Ad Valorem
Excise Tax Division
Mineral Tax Division
Liquor Division

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