Statutes, codes, and regulations
Wyoming Administrative Code
Agency 011 - Revenue DeptSubagency 0004 - Excise Tax
Chapter 2 - SALES AND USE TAX
Section 2-8 - Credits and Refunds

011-2 Wyo. Code R. § 2-8

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Current through April 27, 2019
Section 2-8 - Credits and Refunds

(a) Credit. Credits shall automatically be applied against the next appropriate liability on the account.

(b) Refunds. Refund requests shall be made in writing to the Department and shall explain the basis of the refund request. Supporting documentation evidencing the overpayment shall be retained by the vendor. Postmarks shall serve as the date of refund request and shall begin tolling the statute of limitations. A taxpayer seeking refund of taxes overpaid to a vendor shall seek a refund from the vendor. The notice to the vendor shall contain the information necessary to determine the validity of the request. In connection with the taxpayer's request from the vendor of over-collected sales or use tax, a vendor shall be presumed to have a reasonable business practice, if in the collection of sales or use taxes, the vendor:

  • (i) Uses either a provider or a system, including a proprietary system, that is certified by the state; and
  • (ii) Has remitted to the state all taxes collected less any deductions, credits or collection allowances.

(c) Repossession. No refund of sales or use tax shall be made as a result of repossession of tangible personal property.

011-2 Wyo. Code R. § 2-8