Wyoming Sales Tax Rate, Rules & Filing (2026)

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%.

To find the combined rate for a specific address, use our US sales tax calculator.

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 1 July 2024, so the dollar amount is the only economic trigger. Physical presence creates nexus immediately.

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]

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.

Wyoming exempts groceries and prescription drugs. SaaS and electronically delivered software are not subject to Wyoming sales tax.

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.

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.

You appeal a final Department of Revenue decision to the Wyoming State Board of Equalisation by filing a case notice within 30 days of the decision [1].

• [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)

• [5] Wyoming DOR — Registration (WYIFS, $60 licence)

• [6] Wyoming Statutes § 39-15-502 — Marketplace Facilitators

• [7] Wyoming DOR — Sales and Use Tax on Motor Vehicles

• [8] Wyoming DOR — Sales/Use Tax Statement for Motor Vehicle Sales

• [9] Wyoming DOR — Excise Tax Division

Verified July 2026 against Wyoming Department of Revenue published guidance.

• Is There Sales Tax on Clothing in Wyoming? A Guide for Businesses
• What Is Exempt from Sales Tax in Wyoming: A Guide for Businesses