W.S. § 39-15-111 — 39-15-111

Any taxes recovered by the collection agencies and
remitted to the department shall be distributed in accordance
with W.S. 39-15-111(b). Any person owing a tax submitted to a
collection agency may be assessed a fee in an amount necessary
to cover the cost of collection, not to exceed twenty percent
(20%) of the tax owed, as provided in W.S. 9-1-415(a). The
collection agency shall collect the fee with the tax that is
submitted for collection and the amount collected as a fee may
be deducted from funds remitted to the department. The contracts
entered into under this paragraph shall not be for a term of
more than two (2) years and shall be awarded only after
competition;
(xi) If a vendor or direct payer pays taxes due and
payable under this chapter on or before the fifteenth day of the
month that the taxes are due under paragraph (v) of this
subsection, a credit shall be allowed against the taxes imposed
by this chapter for expenses incurred by a vendor or direct
payer for the accounting and reporting of taxes. The credit is
equal to one and ninety-five hundredths percent (1.95%) of the
amount of tax due, provided that the total credit under this
paragraph shall not exceed five hundred dollars ($500.00) in any
month. The vendor or direct payer shall deduct the credit for
each tax period on forms prescribed and furnished by the
department. The credit shall be deducted only from the share of
the tax that is distributed to the general fund under W.S. 39-
15-111(b)(i);
(xii) The county treasurer may collect the tax due
and any interest, penalties or costs of collection through the
use of a collection agency or by the filing of a civil action.
(c) Timelines. Except as otherwise specifically provided,
there are no general applicable provisions for timelines for
this article.
39-15-107.1 Direct payment of sales tax; permit required;
authorization; rules and regulations.
(a) Upon application by any person liable for the payment
of sales tax under this article or a licensed vendor, the
director of the department of revenue, in his sole discretion,
may issue to the applicant a permit to be known as a direct
payment permit authorizing the applicant to make direct payment
to the department of revenue of any sales tax imposed under this
article. The decision of the director shall not be appealable.
The direct payment permit shall be signed by an authorized
representative of the department. Any direct payment permit
issued under this section may be revoked by the department of
revenue at any time upon ninety (90) days written notice to the
permittee.
(b) Any applicant issued a direct payment permit
authorized by subsection (a) of this section shall pay any sales
tax authorized by this article directly to the department of
revenue. The applicant shall issue to each vendor furnishing or
supplying any goods or services subject to Wyoming sales tax
proof that the applicant has a direct payment permit in the form
prescribed by the department. The proof of the direct payment
permit shall indicate that the applicant assumes all obligations
to pay any sales tax due under this article directly to the
department of revenue.
(c) Receiving proof of the direct payment permit under
subsection (b) of this section shall discharge the vendor
furnishing or supplying goods or services to the applicant from
any duty to collect or liability for sales taxes owed by the
applicant. Any person holding a direct payment permit may be
audited by the department of audit once in each calendar year.
(d) The department of revenue shall promulgate rules and
regulations necessary to implement the provisions of this
section.