ETS Form 150, Limited Power of Attorney, is the Wyoming Department of Revenue, Excise Tax Division form that works as a limited power of attorney: a taxpayer names an agent to represent them before the Department on listed excise tax matters. It is used by businesses, owners and other taxpayers who want someone else to handle specific tax types, documents and periods. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the Department publishes the form on its Sales/Use/Lodging Tax forms page.
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What is ETS Form 150?
ETS Form 150, Limited Power of Attorney, is the Wyoming Department of Revenue, Excise Tax Division form on which a taxpayer appoints an agent to represent them before the Department for the excise tax matters written on the form.
The power is limited because the taxpayer lists exactly what the agent may handle. The form has a table with three columns: the tax type (the form gives Sales, Use, Lodging, Tobacco, Estate, Wind, etc. as examples), the documents covered (tax returns, billings, written determinations, notices, etc.) and the year(s) or period(s).
The form identifies the taxpayer by Sales/Use Tax License Number, Revenue Identification Number, business, owner or taxpayer name and mailing address. The person signing declares under penalty of perjury that they have authority to sign for the taxpayer, and the form includes an acknowledgment block for a notary public.
The Excise Tax Division lists the form with its other Sales/Use/Lodging Tax forms, next to the Exemption Certificate, the Sales and Use Tax Business Discontinuation form and the Tax Account Update Form. It is not a general power of attorney: it covers only the matters entered in its table before the Wyoming Department of Revenue.
Who needs to file ETS Form 150?
A taxpayer who wants an agent to represent them before the Wyoming Department of Revenue on specific excise tax matters completes this form. The agent is the person named after "I/We have appointed".
The form is signed by someone with authority to act for the taxpayer. Under the signature line it lists who that is for each type of taxpayer:
- Individual business: the owner.
- Corporation: a major officer.
- Partnership: a partner.
- LLC or LLP: a member or manager.
The signer declares under penalty of perjury that they have this authority and enters their title.
The form covers only the tax types, documents and periods written in its table. It does not appoint an agent for matters you leave off the list. The form states no age, residency or other eligibility test for the agent.
When to file ETS Form 150
Complete the form when you decide to have an agent represent the taxpayer before the Wyoming Department of Revenue on excise tax matters. No due date is printed on it, and the Department's forms page sets none.
Because the form lists the years or periods the agent may act for, fill it out for the periods that are in question, and complete a new one if you later want to cover other tax types, documents or periods. The form is dated by the signer and, where a notary completes the acknowledgment, by the notary.
How to fill out ETS Form 150
Enter the taxpayer's account numbers
At the top, write the Sales/Use Tax License Number and the Revenue Identification Number that identify the taxpayer with the Wyoming Department of Revenue.
Enter the taxpayer's name and address
Fill in Business/Owner/Taxpayer Name and the Mailing Address of the taxpayer granting the power.
Name your agent
After "I/We have appointed", enter the name of the person who will act as your agent before the Wyoming Department of Revenue.
List the tax types
In the first column of the table, write each tax type the agent may handle. The form gives Sales, Use, Lodging, Tobacco, Estate and Wind as examples.
Describe the documents covered
In the second column, write the documents the agent may receive or act on, such as tax returns, billings, written determinations or notices.
Enter the years or periods
In the third column, write the Year(s) or Period(s) each entry covers, keeping each row matched to its tax type.
Sign and give your title
Next to Authorized by, the person with authority signs for the taxpayer and enters a Title: owner for an individual business, major officer for a corporation, partner for a partnership, or member or manager for an LLC or LLP.
Add phone number and date
Enter the signer's Phone Number and the Date of signing.
Complete the notary acknowledgment
A notary public completes the acknowledgment block: the name of the person who acknowledged, the day, month and year, the official seal and the date the commission expires.
Review and download the completed PDF
Check that every entry matches the taxpayer's records and that the signed original is ready. Download or print the completed PDF from FillingPDF, then mail the signed original as described under How to submit.
How to submit ETS Form 150
The form tells you to return the signed original to the Wyoming Department of Revenue by mail; it prints no other channel.
- Mail the signed original to: Wyoming Department of Revenue, 122 W. 25th Street, Suite E301, Cheyenne, WY 82002-0110.
- Questions: call (307) 777-5200 or email [email protected], the contacts printed on the form.
Complete the signature, date and the notary acknowledgment block before you send it, because the Department asks for the signed original. The Excise Tax Division also publishes the form on its Sales/Use/Lodging Tax forms page at https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-forms. FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Returning a copy instead of the signed original; the form says to return the signed original to the Wyoming Department of Revenue.
- Leaving the Tax Type, Documents or Year(s) or Period(s) columns blank or vague, when these entries define what the agent may handle.
- Having someone sign who lacks the authority the form lists, such as a person who is not the owner of an individual business, a major officer of a corporation, a partner or a member or manager of an LLC or LLP.
- Omitting the title next to the Authorized by signature.
- Skipping the notary acknowledgment block, which the form includes after the signature and phone number.
- Leaving out the Sales/Use Tax License Number or Revenue Identification Number, which identify the taxpayer on the form.
- Mailing the form to an address other than Wyoming Department of Revenue, 122 W. 25th Street, Suite E301, Cheyenne, WY 82002-0110.
Frequently asked questions
What is the Wyoming limited power of attorney (ETS Form 150)?
ETS Form 150, Limited Power of Attorney, is the Wyoming Department of Revenue Excise Tax Division form that appoints an agent to represent a taxpayer before the Department. The agent's authority is limited to the tax types, documents and periods written on the form.
Who can sign ETS Form 150 for a business?
The person signing must have authority to sign for the taxpayer. The form lists the owner for an individual business, a major officer for a corporation, a partner for a partnership, and a member or manager for an LLC or LLP.
Does a limited power of attorney for Wyoming excise tax need to be notarized?
The form includes a notary public acknowledgment block, with the notary's seal and commission expiration date, directly after the signature and phone number. Complete it before you return the signed original to the Department.
Where do I send the signed limited power of attorney?
Mail the signed original to Wyoming Department of Revenue, 122 W. 25th Street, Suite E301, Cheyenne, WY 82002-0110. For questions, the form lists (307) 777-5200 and [email protected]. It prints no other submission channel.
Which tax matters can the agent handle under this form?
Only the ones you write in the table. For each row you give the tax type (for example Sales, Use, Lodging, Tobacco, Estate or Wind), the documents covered and the year(s) or period(s). Matters left off the table are not covered.
Is there a deadline to file ETS Form 150?
No due date is printed on the form. You complete it when you want an agent to represent the taxpayer before the Wyoming Department of Revenue, and the table limits the authority to the years or periods you list.
Can I fill out ETS Form 150 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the Wyoming Department of Revenue, and does not file or submit the form; you mail the signed original yourself.
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