Wyoming Sales Tax

When you’re making sales to customers in Wyoming, it’s important to be sure you’re in tax compliance with all applicable sales tax laws. This is true whether your small business is based in Wyoming or you’re shipping goods from out-of-state, and depending on the specifics of your situation, you may or may not have an obligation to collect tax on those sales and remit it to the state.

Wyoming is a member of the Streamlined Sales and Use Tax Agreement (SSUTA), and its tax laws are generally in line with many other states. However, the details of sales tax regulations vary considerably from one state to the next, particularly regarding what rate you need to charge your customers and what goods and services are taxable.

Wyoming Sales Tax Rates

Wyoming imposes a statewide base sales and use tax of 4.00%.

Counties and special resort districts add local option taxes:

• County Taxes: Counties can impose general purpose, specific purpose, or economic development taxes totaling 1.00% to 2.00% on top of the state rate.
• Resort District Taxes: Designated resort districts (such as Teton County/Jackson) can levy additional local taxes.
• Combined Rates: Total combined rates across Wyoming typically range between 5.00% and 6.00% in most counties, reaching up to 8.00% in select local districts.

Tax Sourcing

Wyoming follows destination-based sourcing for all goods delivered into the state.

The applicable sales tax rate is determined by the specific street address where the customer receives or takes delivery of the product. Local taxes are centralized through the state, meaning sellers file a single combined state return.

Wyoming Nexus

Physical Nexus

Your business must register and collect sales tax if you maintain any physical link to Wyoming, including:

• Maintaining a store, office, warehouse, or equipment in the state.
• Remote employees, sales representatives, independent contractors, or agents working in Wyoming.
• Storing inventory or products in a local third-party storage or fulfillment facility.

Economic Nexus

Out-of-state remote sellers trigger economic nexus if, during the current or preceding calendar year, they reach:

• $100,000 in total gross revenue from sales delivered into Wyoming.

No Transaction Threshold: Effective July 1, 2024, Wyoming officially repealed its 200-transaction count threshold. Economic nexus is now based solely on the $100,000 gross revenue requirement. Gross revenue includes taxable, tax-exempt, and marketplace sales.

Marketplace Facilitators

Marketplace providers (such as Amazon or Etsy) are required to collect and remit sales tax on all sales delivered into Wyoming through their platform. However, marketplace sales still count toward your business’s overall $100,000 threshold to determine if you must register and collect tax on your direct website orders.

What is Taxable in Wyoming

Tangible Goods

All retail sales, leases, or rentals of physical property delivered to Wyoming customers are taxable unless granted a specific statutory exemption.

Services

General professional and personal services are exempt from sales tax in Wyoming. Taxable services are limited to specific categories, such as:

• Alteration, repair, maintenance, or cleaning of tangible personal property.
• Hotel accommodations and short-term lodging.
• Admission fees to amusement, athletic, and recreational events.

Shipping and Handling

• Separately Stated Freight/Shipping: Exempt. Delivery and shipping charges are non-taxable if they are separately stated on the invoice and provided as an optional service to the customer.
• Mandatory or Combined Fees: Taxable. If shipping is mandatory or included directly in the price of a taxable product, the charge is taxable.

Digital Goods and Services

• Software as a Service (SaaS): Exempt. Cloud-hosted software and remotely accessed applications are not considered tangible personal property and are exempt from Wyoming sales tax.
• Prewritten Digital Software: Prewritten (canned) software delivered electronically without physical media or permanent transfer is generally exempt. Only prewritten software delivered on tangible media (e.g., flash drives or discs) is taxable.
• Digital Media: Digital products delivered electronically are exempt unless the buyer is granted permanent use rights.

Exemptions

• Groceries: Unprepared food items and grocery staples purchased for home consumption are exempt from state and local sales tax. Prepared meals, hot food, and soft drinks remain fully taxable.
• Prescription Medicine: Prescription drugs and qualifying medically prescribed devices are exempt.

Wyoming Sales Tax Holidays

Wyoming does not host an annual statewide sales tax holiday.

Registration and Filing

You register for a Wyoming Sales & Use Tax License online through the Department of Revenue’s Wyoming Internet Filing System for Business (WYIFS). Wyoming charges a one-time $60 state registration fee.

You can file online or through the mail, and your filing frequency will be assigned by the state when you register based on your anticipated volume of taxable sales. In general, you will file annually if your monthly tax liability is less than $50, and you will file quarterly if that liability is between $50 and $150 per month. Average monthly tax liability of more than $150 will mean you must file and pay monthly, and the state will periodically review your sales volume to determine if your assigned filing frequency should be adjusted.

Filing Frequencies and Deadlines

Regardless of your filing frequency, your returns will be due on the last day of the month following the close of the period you are filing for.

Monthly Due Dates

Period	Due Date
January	February 28
February	March 31
March	April 30
April	May 31
May	June 30
June	July 31
July	August 31
August	September 30
September	October 31
October	November 30
November	December 31
December	January 31

Quarterly Due Dates

Period	Due Date
January – March (Q1)	April 30
April – June (Q2)	July 31
July – September (Q3)	October 31
October – December (Q4)	January 31

Returns and payments for annual filers are due on January 31st of the following year. If you file and pay by the 15th of the month your payment is due, you can take advantage of a credit offered by the state, which allows you to retain up to $500 of your tax liability for the period in exchange for paying early. The Vendor Compensation Credit equals 1.95% of the first $6,250 due and 1% of the remaining balance.

Penalties and Interest

Failing to file or pay on time results in statutory penalties enforced by the Department of Revenue:

• Late Filing Penalty: $25 or 10% of the tax due, whichever is greater.
• Interest: Accrues on unpaid tax balances at 1% per month from the original due date until paid in full.

Resources

• Wyoming Vendor Manual
• Wyoming Sales Tax Rate Table
• Wyoming Department of Revenue

Wyoming Sales Tax Software

Regardless of the volume of taxable sales you make in Wyoming or how many other states you sell in, it can be a challenge to stay on top of all the details you need to to stay in tax compliance with the state’s sales tax laws. This is especially true with the status of Wyoming’s economic nexus law up in the air, and trying to manage all of this can take you away from other important aspects of your small business you’d rather be focusing on.

To help you successfully navigate this situation, TaxTools offers a combination of tax calculator and features designed to streamline your sales tax collection and filing processes. These include the ability to calculate the proper sales tax rate for each sale accurately and the production of up-to-date reports for all of your taxable sales whenever you need them. TaxTools will also periodically check for changes to the state’s tax code that could impact your business, and it integrates smoothly with all eCommerce platforms. So, if you’re ready to see how your company can benefit from the services TaxTools provides, click here to sign up for a free trial today.

Last updated July 2026