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Wyoming sales tax notices

Got a letter from the Wyoming Department of Revenue, Excise Tax Division? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Wyoming Department of Revenue, Excise Tax Division (opens in a new tab)

Disagree with a notice?

Appeal a final decision of the Department of Revenue, such as a final sales or use tax assessment or a license revocation, by filing a signed case notice with the State Board of Equalization. Include a copy of the decision, the facts and errors you allege, the amount of tax at issue, and the relief you want. Serve a copy on the Department. The Board cannot extend the deadline. Board decisions can be appealed to district court within 30 days.

Deadline: 30 days from the date of the final administrative decision or its postmarked mailing date, whichever is later

Source: Wyoming Department of Revenue, Excise Tax Division (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to file

Notice of delinquency (failure to file a return)

A written notice that a sales tax return is missing and must be filed. If you still do not file, the Department makes a return for you from the best information it has, and the tax becomes a deficiency with penalties and interest.

Why you got it

  • A vendor did not file a required sales tax return

What to do

  1. Check whether the return was already filed or is not required. If so, contact the Department at 307-777-5200.
  2. File the missing return by the last day of the month after the notice. If you don't, the Department makes a return for you from the best information it has.
  3. Pay the tax due to limit interest.
  4. If you had good cause for filing late, ask the Department in writing to waive the late-filing penalty and give your reasons. The statute requires this request within 90 days after the return's due date.

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: On or before the last day of the month following the notice of delinquency

Source: Wyoming Statutes Title 39 (W.S. 39-15-107(a)(iv)) (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Assessment (notice and demand for tax, penalty and interest)

A Department of Revenue assessment and demand for payment of a deficiency, with interest and any penalty. It usually follows final audit findings or a Department review.

Why you got it

  • Final audit findings from the Department of Audit showed tax due
  • A Department review found underpaid tax

What to do

  1. Check the assessment against the final audit findings and your records.
  2. If you disagree with the final decision, file a case notice with the State Board of Equalization within 30 days.
  3. Payment is due within 10 days after notice and demand. If you had good cause, ask the Department to credit or waive the penalty and interest. The statute lets it do this for good cause or as part of a settlement

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: Payment due within 10 days after notice and demand; appeal within 30 days of the final decision

Source: Wyoming Statutes Title 39 (W.S. 39-15-108(b)-(c)) (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

Audit

Written notice of the engagement of the audit

A written notice that a sales and use tax audit is starting. The Wyoming Department of Audit performs the audit, and the Department of Revenue issues any resulting assessment.

Why you got it

  • Your business was selected for a sales and use tax audit

What to do

  1. Gather the records and books for the audit period. Vendors must keep them for three years.
  2. Contact the Department of Audit, Excise Tax Division, at (307) 777-7307 with questions.
  3. Expect final audit findings within one year of the notice, unless you agree to an extension.

Source: Wyoming Statutes Title 39 (W.S. 39-15-108(a)) (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Notice of intent to revoke (sales tax license)

One of two written notices, sent at least a week apart, saying the Department intends to revoke your sales tax license and why. The final notice comes at least 30 days before revocation.

Why you got it

  • Violating the sales tax article, such as not filing or not paying

What to do

  1. Fix the reasons listed in the notice, such as filing missing returns and paying what you owe, before the revocation date.
  2. Contact the Department at 307-777-5200 to resolve the account.
  3. If your license is revoked, you can appeal to the State Board of Equalization within 30 days of the revocation.

Response window: Final notice is given at least 30 days before revocation; appeal within 30 days after revocation

Source: Wyoming Statutes Title 39 (W.S. 39-15-108(c)(viii)) (opens in a new tab)

Registration

Show cause form (no gross sales reported for three years)

A form asking you to show cause why your sales tax license should not be revoked because you have reported no gross sales for three consecutive years.

Why you got it

  • Your license reported no gross sales for three consecutive years

What to do

  1. Complete the form and return it to the Department within 30 days of receiving it.
  2. If the Department revokes the license, you can appeal to the State Board of Equalization.

Response window: 30 days of receipt of the form

Source: Wyoming Statutes Title 39 (W.S. 39-15-106(a)) (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

30-day written notice before posting to the Delinquent Taxpayer List

A written notice that your business name, license number, address and unpaid balance will be posted on the Department's monthly public Delinquent Taxpayer List.

Why you got it

  • Sales or use tax is 150 days or more delinquent
  • No formal payment arrangement is in place with the Department

What to do

  1. Pay the balance or set up a formal payment arrangement before the 30 days end.
  2. Call the Department at 307-777-5200 for a payoff amount. The amounts shown on the list are not payoff figures.
  3. If the balance includes penalties or interest and you had good cause, you can ask the Department to waive them

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 30 days' written notice before posting

Source: Excise Tax Division - Delinquent Taxpayer List (opens in a new tab)

Ask for penalty relief

Penalties on a Wyoming notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Penalty and interest waiver

  1. File the missing return and pay the tax as soon as you can
  2. Send the Department of Revenue a written waiver request giving your reasons for filing late
  3. For a late-filing penalty, send the request within 90 days after the return's due date
  4. For other penalties and interest, you can ask the Department to credit or waive them for good cause or as part of a settlement

What qualifies: Good cause (W.S. 39-15-108(c)(xiv) and (xv)); penalties can also be credited or waived as part of a settlement.

Interest: Interest can be credited or waived as part of a settlement or for any other good cause (W.S. 39-15-108(b)(iii)).

Source: Wyoming Statutes Title 39, § 39-15-108(b)(iii) and (c)(xiv)–(xv) (Wyoming Legislature) (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Wyoming sales tax guide.

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