Wyoming Sales Tax Guide: Rate, Rules & Filing
The Wyoming state sales tax rate is 4%; combined rates with local taxes range from 4% to 9%, most commonly 5% (as of October 2026).
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What is the sales tax rate in Wyoming?
The Wyoming state sales tax rate is 4%; combined rates with local taxes range from 4% to 9%, most commonly 5% (as of October 2026).
- State rate
- 4%
- Most common
- 5%
- Combined rates
- 4%–9%
- Rates as of
- October 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Wyoming DOR — Excise Tax FAQs.
Do I need a Wyoming sales tax permit?
You need one once you have nexus in Wyoming, from a physical presence or from sales. Wyoming economic nexus applies once your gross revenue from sales into the state exceeds $100,000 in the current or prior calendar year. Nexus and registration rules
When is Wyoming sales tax due?
Wyoming assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the last day of the month following the reporting period. Filing frequency and deadlines
Key Takeaways
Wyoming's state sales tax rate is 4%, with local option taxes bringing combined rates to between 4% and 7% in most areas, and up to 9% in two resort districts [1]. You have economic nexus once gross revenue from Wyoming sales exceeds $100,000 in the current or prior calendar year; the 200-transaction threshold was removed effective July 1, 2024 [2]. Wyoming does not tax SaaS, groceries are exempt, clothing is taxable, and specified digital products are taxable only when the buyer has permanent use [3]. Appeal a decision to the State Board of Equalization within 30 days [1].
What is taxable in Wyoming?
SaaS
Exempt
Clothing
Taxable
Groceries
Exempt
Digital Goods
Partial
What are the sales tax rates in Wyoming?
Wyoming levies a 4% state sales and use tax. Counties add up to 3%, so combined rates run 4% to 7%, and two resort districts reach 9%; the statewide average is about 5.4%.
Component | Rate | Scope |
|---|---|---|
State | 4.00% | Statewide |
County | up to 3.00% | Varies by county |
Combined | 4.00%–9.00% | Varies by location |
To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in Wyoming?
The combined rate is the 4% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 21 counties with a local tax
| Albany County | 2% | 6% | 6% |
|---|---|---|---|
| Big Horn County | 1% | 5% | 5% |
| Campbell County | 1% | 5% | 5% |
| Carbon County | 2% | 6% | 6% |
| Converse County | 1% | 5%–6% | 5% |
| Crook County | 1% | 5% | 5% |
| Fremont County | 1% | 5% | 5% |
| Goshen County | 1.25% | 5.25% | 5.25% |
| Hot Springs County | 2% | 6% | 6% |
| Johnson County | 1% | 5% | 5% |
| Laramie County | 1% | 5% | 5% |
| Lincoln County | 1% | 5% | 5% |
| Natrona County | 1% | 5%–6% | 5% |
| Niobrara County | 2% | 6% | 6% |
| Platte County | 2% | 6% | 6% |
The other 2 counties have no county or city sales tax, so the 4% state rate applies there. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Wyoming?
Wyoming economic nexus applies once your gross revenue from sales into the state exceeds $100,000 in the current or prior calendar year. The 200-transaction threshold was removed effective July 1, 2024, so the dollar amount is the only economic trigger. Physical presence creates nexus immediately.
What is the marketplace facilitator law in Wyoming?
Wyoming's marketplace-facilitator statute, W.S. 39-15-502, treats a marketplace facilitator as the vendor for each sale it makes for itself or facilitates for a marketplace seller for delivery into Wyoming, and requires it to collect and remit Wyoming sales tax once it meets Wyoming's economic or physical nexus standard — regardless of whether the marketplace seller independently holds a Wyoming sales-tax permit. A facilitator that fails to collect or remit because of incorrect or insufficient seller information has limited relief capped at 5% of the total tax due from its Wyoming sales, with the seller or purchaser remaining liable for the uncollected amount.[6]
What are the sales tax filing frequencies and deadlines in Wyoming?
Wyoming assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the last day of the month following the reporting period. For the portal, return, and step-by-step, see our guide to filing Wyoming sales tax online.
What is exempt from sales tax in Wyoming?
Wyoming exempts groceries and prescription drugs. SaaS and electronically delivered software are not subject to Wyoming sales tax.
How do resale and exemption certificates work in Wyoming?
Wyoming is a Streamlined member and uses the SST Certificate of Exemption; a licensed vendor claims a resale exemption by giving the completed certificate to the seller [4]. The certificates generally do not expire [4].
For the official form, multistate certificate rules and expiry, see the Wyoming resale certificate guide.
What are the sales tax penalties in Wyoming?
Late filing or payment carries a penalty of up to 10% of the tax due, plus interest from the due date until the balance is paid. Our Wyoming filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in Wyoming?
You appeal a final Department of Revenue decision to the Wyoming State Board of Equalization by filing a case notice within 30 days of the decision [1].
Sources
[1] Wyoming DOR — Excise Tax FAQs (4% state, combined 4-8%, appeals)
[2] Wyoming Legislature — HB0197 (economic nexus, 200-transaction repeal July 2024)
[3] Wyoming DOR — Sales Tax 101 (SaaS not taxable, digital permanent-use, food, clothing)
[4] Wyoming DOR — Sales, Use and Lodging Tax (exemption certificate)
[8] Wyoming DOR — Sales/Use Tax Statement for Motor Vehicle Sales
Verified July 2026 against Wyoming Department of Revenue published guidance.
More Wyoming sales tax topics
Guides and tools for specific Wyoming sales tax questions.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).