Wyoming eFairness

The Wyoming legislature enacted H.B. 19 during its 2017 legislative session. The new law, which took effect on July 1, 2017, requires any seller with more than $100,000 in Wyoming sales or 200 in-state transactions to collect and remit state sales tax. This law is similar to South Dakota's and specifically allows the Department of Revenue (DoR) to file a declaratory judgment action against noncompliant sellers.

On June 28, 2017, the American Catalog Mailers Association (ACMA) and NetChoice filed suit against the Wyoming Department of Revenue challenging the rule as unconstitutional.  On July 7, 2017, the Wyoming Department of Revenue filed its own suit against five online retailers: NewEgg, Wayfair, Overstock, Fanatics, and Systemax (the last of which decided to collect one day after it was sued by South Dakota in a similar case).  Both suits are pending in the state judiciary, but in different courts.


ACMA and NetChoice v. Noble

Wyoming v. Newegg, Overstock, et al.