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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
MARKETPLACE NEXUS

7/1/2019
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  • Wyoming originally enacted its sales tax through an emergency measure in 1935.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.

Wyoming Removes 200 Transaction Threshold from Economic Nexus Rules

Effective July 1, 2024, Wyoming will no longer require 200 transactions as part of the state’s economic nexus threshold.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

Wyoming Enacts Marketplace Nexus Legislation

Wyoming has enacted legislation requiring marketplace facilitators to collect Wyoming sales tax, effective July 1, 2019.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Wyoming Enacts Economic Nexus Legislation

Effective July 1, 2017, remote sellers without a physical presence in Wyoming are required to collect and remit sales tax on sales if the seller’s gross sales or number of transactions surpass a certain threshold.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Amazon to Begin Collecting Wyoming Sales Tax on March 1, 2017

Amazon.com entered a voluntary sales tax collection agreement with Wyoming. Amazon will begin collecting Wyoming sales tax on its sales to Wyoming consumers and businesses beginning March 1, 2017.

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.

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…

Senate Introduces Marketplace Fairness Act of 2015

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

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.