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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  • Wyoming originally enacted its sales tax through an emergency measure in 1935.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.

Request to Address Potential Non-Compliance with SST Agreement

The Streamlined Sales Tax (“SST”)Governing Board’s Executive Director, Scott Peterson, has directed letters to member states identifying areas of possible non-compliance with the SST Agreement. The Board’s Compliance Review and Interpretations Committee (CRIC) agreed that the plan is for the…

Wyoming Requests Full Membership on SST Governing Board

Wyoming has filed a petition to become a full member state on the Streamlined Sales Tax (SST) Governing Board. As an associate member, Wyoming sales and use tax laws were recently amended to conform to the SST Agreement’s definitions of…

Wyoming Permanently Exempts Groceries

House Bill 93 has been signed into law by Governor Dave Freudenthal; permanently eliminating the Wyoming sales and use tax on food for domestic consumption, effective July 1, 2007. Previously, Wyoming offered a temporary sales tax holiday for such food…

Wyoming Extends Exemption for Renewable Electricity Generating Equipment

Wyoming has enacted legislation to delay the repeal date of sales and use tax exemptions on equipment used to generate electricity from “renewable resources.” The State’s definition of renewable resources includes wind generation, solar, biomass, landfill gas, hydro, hydrogen and…

Wyoming Enacts SST Provisions.

Wyoming, an associate member of the SST Agreement, has recently amended its’ sales and use laws to conform to the Streamlined Sales Tax Agreement. In regards to price reductions and discounts, the state altered the following definitions to comply with…

Wyoming Provides Exemption on Foods for Domestic Consumption

In order to encourage economic activity in the state, regulations have been adopted which provide for a two-year sales and use tax exemption on food for domestic home consumption, effective July 1, 2006, through June 30, 2008. The Department of…

Wyoming Becomes SSTP Associate Member State

The State of Wyoming petitioned for membership in the Streamlined Sales Tax Project on April 29, 2005. The state submitted a certificate of compliance along with the petition. Currently, Wyoming is an Associate member state in the SSTP Governing Board…

Wyoming Amends Several Sales and Use Tax Rules

In order to comply with the Streamlined Sales Tax Project sourcing rules, the Wyoming Department of Revenue proposed several emergency rules. Leases or rentals of tangible personal property would be sourced according to destination. Similarly, the sales tax for a…

Wyoming Conformity Legislation Passes House.

The Wyoming House of Representatives passed legislation to complete the state’s conformity with the Streamlined Sales and Use Tax Agreement on January 18, 2005. This legislation is intended to account for shortcomings discovered during a compliance review of Wyoming’s previously…

Wyoming Issues Bulletin Outlining Taxability of Photography.

The State of Wyoming issued a bulletin in regards to the taxability of photography. This bulletin stated that the sales price paid for photographs, photo equipment and supplies, photography and photo developing, and printing are subject to sales tax. The…

Wyoming upheld that audit estimates are legal.

In a recent Wyoming appeals case it was upheld that the Department of Audit’s use of estimates to determine tax owed was legal in some instances. Wyoming law states that if a taxpayer’s records are insufficient, an auditor can use…

Wyoming Janitorial Services Not Taxable.

Janitorial services are not taxable in the state of Wyoming because the individuals working this type of service are deemed real property contractors. The Wyoming Department of Revenue does not license these individuals as vendors so they have absolutely no…

Wyoming has passed a law that allows for an exemption on the sale or lease of qualifying manufacturing machinery and equipment.

The exemption applies to all sales or leases executed on or after July 1, 2004 and currently this exemption is set to expire on December 31, 2010. In order to qualify for the exemption the manufacturer must be classified under…

Wyoming enacts exemption for machinery used in manufacturing.

The manufacturing process is considered to begin at the point when raw material is moved from plant inventory and to end at the point at which manufacturing has altered the material to its completed form. The ending point includes the…

Wyoming disposable medical supplies used by a laboratory exempt.

In Wyoming, supplies that were used by a clinical laboratory were exempt from taxation because they were disposable and because their use could be attributed to the diagnosis and treatment of patients. The laboratory is also a Medicare recognized health…

Wyoming railroad not liable for sales tax.

A railroad company, acting as a common carrier while delivering construction ballasts to users in other states, was found not to be liable for Wyoming sales and use tax because these types of transactions were deemed to be destination sales.…

Wyoming filing status change.

Taxpayers who are currently annual filers of Wyoming sales tax reports will be converted to a quarterly filing status, with the first return due April 30, 2003. This does not apply to those who are non-nexus filers or monthly filers.…