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Wyoming Sales Tax

On this page you will find handy sales and use tax information about Wyoming.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Wyoming that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

4.000% The state has reduced rates for sales of certain types of items.
Range of Local Rates

0% – 4% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
ECONOMIC NEXUS

2/1/2019 – see state notice

New threshold: July 1, 2024
MARKETPLACE NEXUS

7/1/2019

New threshold: July 1, 2024
Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

25 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

Last day of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

Wyoming Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: Wyoming offers a variety of exemptions, see this link

 

Entity types of exemptions: government, charitable and nonprofit organizations, irrigation districts and weed and pest control districts

 

Wyoming Exemption Certificate Forms
State Links
State Tax Web Page

Wyoming Department of Revenue
Rate Look-Up Page

Wyoming Sales Tax Rate Look-Up
Registration Link

Register for Wyoming Sales Tax
History & Fun Facts
HISTORY

  • Wyoming originally enacted its sales tax through an emergency measure in 1935. Sales and use taxes later became permanent in 1937.
  • Wyoming amended its sales and use tax laws to conform with the Streamlined Sales and Use Tax Agreement, becoming a full member in 2008.
FUN FACTS
  • In Wyoming, when a tool is lost down a hole or damaged beyond repair during the pre-production casing phase of an oil or gas well, the charge for the tool will not be subject to sales tax.
  • Wyoming is the cheapest state to buy a beer in, the state excise tax on beer is only $0.02 per gallon.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Tangible Personal Property Leases between Related Business Entities Exempt in Wyoming

Wyoming enacted a sales tax exemption for a lease or rental of tangible personal property, effective 07/01/15. More…

Wyoming Will Post Names of Delinquent Taxpayers on Department of Revenue Website

On a monthly basis, the Wyoming Department of Revenue will post the names of delinquent vendors or taxpayers.

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Sellers Using “Merchant Model” Must Collect Tax on Full Sales Price in Wyoming Effective January 1, 2015

Effective January 1, 2015, any person or business that books hotel rooms in Wyoming utilizing the \”merchant model\” must be licensed as a vendor with the state.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

Online Travel Companies Liable for Tax on Total Amount Paid by Customers in Wyoming

The Wyoming Supreme Court has affirmed that several online travel companies (OTCs) were vendors and liable for collecting and remitting Wyoming sales and lodging taxes on the total amount paid to them by guests who used their services to book…

Wyoming Changes Sourcing of Tax on Services

Effective July 1, 2014, Wyoming will source sales tax on services to the location where the customer makes first use of the service after it is rendered. Currently, Wyoming sources sales tax on services to the location where the service…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

Wyoming Revises SST Taxability Matrix

Wyoming has revised its Streamlined Sales and Use Tax (SST) taxability matrix to show that handling, crating, packing, preparation for mailing or delivery, and similar charges for direct mail are now included in the definition of “sales price” effective July…

Concrete Foundations Ineligible for Sales Tax Exemption

Materials that were used by a Wyoming refinery to construct foundations for manufacturing equipment did not qualify for a sales and use tax exemption on manufacturing machinery.

Wyoming Adds Additional Sales and Use Tax Exemptions for Data Processing Service Centers

Wyoming has enacted legislation providing for additional sales and use tax exemptions for data processing service centers. The exemption for computer equipment necessary to operate data processing service centers now also includes prewritten and other computer software and containers used…

Wyoming Manufacturing Exemption Extended

The Wyoming sales and use tax exemption for the sale or lease of machinery used directly and predominantly in manufacturing tangible personal property has been extended from its original discontinuance date of December 31, 2010 to December 31, 2011 (Ch.…

Wyoming Clarifies Telecommunications Services Sourcing

The sourcing rules for ancillary services and prepaid wireless calling services are clarified in a policy statement issued by the Wyoming Department of Revenue. The sourcing rules for these two services were left out of the telecommunications sourcing rules adopted…

Wyoming Publishes Guidelines for the Construction Industry

The Wyoming Department of Revenue issued sales and use tax guidelines for the construction industry. Included in the publication is Wyoming’s definition of a contractor, which includes any person who owns or leases real property for the purpose of development…

Subsistence, Per Diem, Lodging Reimbursement, and Mileage Charges are Exempt in Wyoming

Travel expense reimbursements billed as subsistence, per diem, and accommodation reimbursements are not subject to sales tax since this re-billing occurs after the actual taxing event. These travel expenses are taxable when incurred by the company from the vendor; e.g.…