Section 2-6 - Direct Pay Permits (a) General. Purchasers making taxable purchases in this state totaling $5,000,000 or more per calendar year may apply to the Department for a direct pay permit on the form and in a manner prescribed by the Department. - (i) Application reviews shall be conducted in a timely manner so that applicants receive notification of authorization or denial within thirty (30) days of the date the Department receives the completed application and any necessary supporting documentation.
- (ii) If approved, the Department shall assign a direct pay permit number and provide the permittee with a printed direct pay permit.
(b) Reporting. - (i) Purchasers authorized to make direct payment of Wyoming sales tax shall report tax owed in a format as prescribed by the Department. The reports shall be made by the end of the month following the month purchases are made.
- (ii) Late filing of reporting forms and remittance of tax due shall result in the assessment of interest and penalty.