Ets Form 12a - Sales Tax Worksheet For Ets Form 12 (Farm Implement) (Page 3 of 3) in pdf

Instructions For Filing Your Wyoming Farm Implement Sales Tax Return ETS Form 12

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Who must file a farm implement sales tax return? Every person selling farm implements at retail or wholesale, must be licensed to collect

sales tax.

When must I file my sales/use tax return? Returns must be postmarked on or before the last day of the month following the reporting period

(month, quarter, annual). A return must be filed even if no taxable sales were made during the reporting period.

Where do I send my sales/use tax return? Returns must be signed and accompanied by a check or money order payable to the Department

of Revenue, Excise Tax Division, 122 W. 25th St., Cheyenne, WY 82002-0110. Returns should be mailed in the envelope provided by the

Department of Revenue.

Line 1: Enter the total amount of all sales, leases, rentals, and services made by your business for the reporting period. Do not include the

amount of sales tax collected . Include sales made to yourself. This includes all tax free in-state inventory purchases that were used/consumed

by you and items removed from your inventory for your use. If you are filing a "No Sales Return", please

make sure you put a "0" on line 1.

Line 2: Enter total deductions for the reporting period. (See worksheet for a list of allowable deductions.)

Line 3: Subtract line 2 from line 1 and enter result here. This is your net sales subject to sales tax.

Section 4: Use this section to itemize sales and tax to the county where the sale or delivery took place.

Columns 4B: Enter the amount of sales subject to sales tax for each county where sales occurred.

(Note: Columns 4B must total the amount shown on line 3.)

Columns 4D: Multiply the amount in Column 4B by the rate provided in Column 4C and enter result here. Repeat this step

for each county where sales occurred.

Line 4E: Add all Column D totals and enter result here.

Line 5: Enter any excess tax collected on sales for this period.

Line 6: Enter the total amount of tax free purchases of tangible personal property made out of state for consumption by your business in

Wyoming. Multiply this amount by the tax rate shown in the second box and enter the result on line 8. This is the total amount of use tax due.

Line 7: Add lines 4E through line 6 and enter result here.

Line 8: Enter total adjustments here (use worksheet to calculate). This may include: penalty, interest, pre-approved credits, or under/over

payments from previous returns.

Note: All credits, except tax pre-payments paid at the time of licensing, must be approved in writing by the Department before they may be

used. Unapproved credits taken on a sales/use tax return will result in an underpayment and may be subject to penalty and interest. Send

credit approval requests and supporting documentation to: Department of Revenue, 122 W. 25th Street, Cheyenne WY 82002-0110,

Attention: Sales/Use Tax Credits.

Line 9: Add lines 7 and 8 and enter result here. This is your total tax liability for this period.

Sign and date your return and provide a daytime phone number. Report any mailing or location address changes in the area provided.

Check the box in the bottom right corner if your business has permanently closed.

Ets Form 12a - Sales Tax Worksheet For Ets Form 12 (Farm Implement) Page 3