Wyoming: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Wyoming
In Wyoming, the Department of Revenue will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Wyoming Department of Revenue, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Department of Revenue, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Wyoming
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Wyoming sales tax return in the event of underpayment, incorrect reportings, etc. The Department of Revenue cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Wyoming is three years from the date when the delinquency took place.
Appealing to the Department of Revenue in Wyoming
If you do not agree with a penalty or decision made by the Wyoming Department of Revenue, you have the right to file an appeal and ask for reconsideration. The state does not have department appeal procedures. The taxpayer themself must file an administrative appeal.
TopAdministrative Sales Tax Appeals in Wyoming
An appeal directly to the Board of Equalization must be filed in the thirty days directly following the decision
TopJudicial Sales Tax Appeals in Wyoming
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the District Court within thirty days after service of decision
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