Wyoming Sales Tax Guide 2025: A Thorough Manual

Simplify Wyoming sales tax compliance with this guide, offering insights on rates, exemptions, and filing requirements. Keep your business in good standing with state regulations.

Sales Tax in Wyoming

Sales tax in Wyoming was introduced in 1935 to generate state revenue and has since evolved to include additional local taxes. Under Wyoming sales tax law, the state imposes a 4% tax on most goods and services, with local options adding up to 2%. The Wyoming sales and use tax applies to taxable purchases and out-of-state items brought into Wyoming.

Wyoming Sales Tax Rate

Jurisdiction	Sales tax rate
State Tax	4%
Local Tax	0.0% - 2.0%
Combined Tax	4.0% - 6.0%

Learn more and check out the city-based tax rates in Wyoming.

Wyoming Sales Tax Calculator

A Wyoming sales tax calculator is a tool that helps retailers determine the correct sales tax rate to apply to transactions, ensuring compliance with Wyoming sales tax law. Retailers must account for both the 4% state sales tax in Wyoming and any local option taxes, which can vary by location and add up to an additional 2%. Using a calculator simplifies the process of determining the total combined rate, ensuring accurate pricing and collection at the point of sale.

Let’s say a retailer in Wyoming sells an item priced at $100 in a location with a combined sales tax rate of 5% (4% state tax + 1% local tax):

1. State Sales Tax: $100 × 0.04 = $4.00
2. Local Sales Tax: $100 × 0.01 = $1.00
3. Total Sales Tax: $4.00 + $1.00 = $5.00
4. Final Price to Customer: $100 + $5.00 = $105.00

Retailers can use the Wyoming sales tax calculator to quickly determine the applicable tax rates based on their location and add the correct tax amount to their items. This ensures compliance with Wyoming sales and use tax rules while providing transparent pricing to customers.

FAQs on Wyoming Sales Tax

What is the sales tax rate in Wyoming?

The state sales tax rate in Wyoming is 4%, with additional local option taxes that can bring the combined rate up to 6%.

How do you calculate Wyoming sales tax?

Multiply the item’s price by the combined sales tax rate (state and local). For example, a $100 purchase at a 5% rate would have $100 × 0.05 = $5 in sales tax.

Is there sales tax in Wyoming?

Yes, Wyoming imposes a sales tax on most goods and services, as well as a use tax on taxable items brought into the state.

Is Wyoming a tax-friendly state?

Yes, Wyoming is considered tax-friendly due to its lack of personal and corporate income taxes and relatively low sales tax rates compared to other states.

Sales Tax Nexus in Wyoming​

Type of Nexus	Threshold
Physical presence	Any physical presence
Economic nexus	$100,000 in sales

FAQs on Sales Tax Nexus

What is the sales tax nexus in Wyoming?

Sales tax nexus in Wyoming is established when a business has a physical presence (e.g., office, employees, or inventory) or meets the economic nexus threshold of $100,000 in annual sales.

How do I know if I have sales tax nexus?

You have a sales tax nexus if your business has a physical location, personnel, or significant economic activity in a state, such as exceeding the revenue or transaction thresholds set by the state’s tax laws. Check your sales records and business activities to confirm nexus compliance.

Wyoming Sales Tax Exemptions​

Wyoming provides several sales tax exemptions to alleviate tax burdens for specific sectors and promote economic development. Notably, the state exempts sales of agricultural products, manufacturing equipment, and certain services from the 4% state sales tax, with additional local taxes potentially applying.

For instance, sales of power or fuel to transportation businesses for generating motive power are exempt, as outlined in W.S. 39-15-105(a)(iii)(E). Additionally, sales of tangible personal property to manufacturers, where the property becomes an ingredient or component of the final product, are exempt under W.S. 39-15-105(a)(iii)(A). Retailers should consult the Wyoming Department of Revenue and review the state's statutes to understand the full scope of exemptions and ensure compliance with current regulations.

FAQs on Sales Tax Exemptions

Where can I access the Wyoming state tax-exempt certificate?

You can access the Wyoming Sales/Use Tax Exemption Certificate (Form ETS 101) on the Wyoming Department of Revenue website.

What is exempt from sales tax in Wyoming​?

Exemptions include agricultural equipment, manufacturing machinery, food for home consumption, and certain services, as outlined by Wyoming’s tax laws. Learn more about sales tax exemptions in Wyoming.

Is Saas taxable in Wyoming?

Yes, SaaS (Software as a Service) is generally subject to sales tax in Wyoming if it involves the sale or lease of tangible or digital personal property.

Is there sales tax on clothing in Wyoming​

Yes, clothing in Wyoming is typically subject to the state sales tax of 4%, plus any applicable local option taxes. Check out the sales tax on clothing in Wyoming.

What's the Wyoming Sales Tax Registration Process

Here's a detailed guideline to know when and how to register for a sales tax in Wyoming.

1. Determine if You Need to Register

Businesses selling taxable goods or services or meeting Wyoming’s economic nexus threshold (e.g., $100,000 in annual sales or 200 transactions) must register for sales tax.

2. Prepare Required Information

Gather essential business details, including your Employer Identification Number (EIN), business name, address, ownership type, and estimated monthly sales.

3. Visit the Wyoming Department of Revenue Website

Access the Wyoming Department of Revenue’s Taxpayer Portal to begin the registration process.

4. Create an Account or Log In

If you’re a new user, create an account on the Taxpayer Portal. Existing users can log in to their account to register for a sales tax permit.

5. Complete the Sales Tax Registration Form

Fill out the online application form, specifying your business activities, locations, and anticipated tax obligations. Be thorough to avoid delays in approval.

6. Submit the Application

Review your application for accuracy and submit it electronically. Wyoming does not charge a fee for sales tax registration.

7. Receive Your Sales Tax Permit

Once approved, you’ll receive your Wyoming sales tax permit, allowing you to collect and remit sales tax legally. The permit will include details on filing deadlines and compliance requirements.

8. Set Up Tax Collection Processes

Implement a system to calculate and collect sales tax at the appropriate rates, including state and local taxes, for all taxable transactions.

How do I get a sales tax permit in Wyoming?

You can obtain a sales tax permit in Wyoming by registering your business online through the Wyoming Department of Revenue Taxpayer Portal. The registration process requires providing business details, such as your EIN and business activities.

How to register for Wyoming sales tax?

To register for Wyoming sales tax, visit the Wyoming Department of Revenue website, create an account, and complete the online application form. Once submitted and approved, you’ll receive your sales tax permit to begin collecting and remitting taxes.

Wyoming Sales Tax Filing

Wyoming sales tax filing is relatively straightforward, thanks to the Wyoming Department of Revenue’s Taxpayer Portal, which simplifies the process of reporting and remitting taxes. However, businesses must carefully track state and local tax rates and adhere to deadlines to avoid penalties, making accuracy and organization essential.

What are the Wyoming filing requirements​?

Businesses registered for Wyoming sales tax must file returns based on their assigned frequency—monthly, quarterly, or annually—depending on their tax liability. Returns must include total sales, taxable sales, and tax collected, and they must be submitted by the 15th of the month following the reporting period.

What does Wyoming sales tax apply to?

Wyoming sales tax applies to the sale, lease, or rental of tangible personal property, certain digital goods, and specific services, unless exempt under state law.

How do I get a sales tax permit in Wyoming?

You can get a sales tax permit by registering online through the Wyoming Department of Revenue’s Taxpayer Portal. Provide your business information and complete the application to obtain the permit at no cost.

How to file Wyoming tax?

File Wyoming sales tax returns online through the Wyoming Department of Revenue’s Taxpayer Portal. Log in, enter your sales data, calculate the tax due, and submit payment electronically by the filing deadline.

Wyoming Sales Tax Due Date​

Filing Frequency	Due Date
Monthly	Last day of the following month (Ex. Due date for January is February 28)
Quarterly	Last day of the month following the quarter’s end. (Ex. Due date for Q1 (January 1 – March 31) is April 30)
Annually	January 31 of the following year

What day is Wyoming sales tax due?

Wyoming sales tax returns are due on the last day of the month following the reporting period, whether filed monthly, quarterly, or annually.

Does Wyoming have a sales tax holiday?

No, Wyoming does not currently have a sales tax holiday for any items or categories.

What is the penalty for filing sales tax late in Wyoming?

The penalty for late filing in Wyoming is 10% of the tax due, plus interest, which accrues daily until the payment is made.

Wyoming Sales Tax Revenue Service

For any concerns about Wyoming sales tax registration, filing or general inquiries, you can reach out to them through the following:

• Phone: (307) 777-5293
• Email: dor_taxability@wyo.gov
• Website: https://excise-tax-div.wyo.gov/home

That’s all you need to know about Wyoming sales tax! If navigating these rules feels complicated, Kintsugi can help you streamline compliance. Sign up or book a demo today.