Resale certificates by state
Wyoming resale certificate
The official form, whether Wyoming takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- No single required state form · State guidance (opens in a new tab)
- Streamlined Sales and Use Tax Agreement Certificate of Exemption, the only exemption certificate Wyoming approves (no separate Wyoming resale form)
- Expires?
- No set expiry
- The Department has told the Legislature that exemption certificates are taken in good faith by vendors and generally do not expire or need renewal.
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- No
- Out-of-state buyers can use it?
- Yes
- Wyoming's exemption matrix says the wholesale-for-resale exemption is for vendors licensed to collect sales tax either in Wyoming or in another state, entering the Wyoming license number or the number and state or country where the license was issued. For drop shipments, a vendor licensed outside Wyoming may give its supplier an appropriate exemption certificate recognized by its home state with the same data elements.
- Buyer must be registered in Wyoming?
- With limits
- Wyoming vendors claim resale using their Wyoming sales tax license, and the Department says unlicensed vendors cannot properly claim resale using Wyoming information. Vendors licensed in another state can use that state's license instead.
How to fill out and accept the certificate
- The buyer completes the Streamlined certificate from the Department's forms page and marks its business type, for example Retail Trade.
- The buyer selects Resale (reason G) as the reason for exemption.
- In the ID section, the buyer enters its Wyoming sales tax license number, or the license number and the state or country that issued it.
- The buyer gives the fully completed certificate to the vendor at the time of sale, and the vendor keeps it rather than sending it to the Department.
When a seller is protected
The Department says exemption certificates are taken in good faith by vendors, must be fully completed by the buyer, and are given to the vendor at the time of the transaction for the vendor to keep for audit.
Seller record-keeping
Wyoming law requires vendors to keep their records for three years, and the Department suggests keeping the current year plus the three prior years.
Common mistakes
- Claiming resale without a sales tax license from Wyoming or another state.
- Sending exemption certificates to the Department instead of keeping them with the vendor's records.
- Assuming an unlicensed out-of-state seller's drop-ship sale to a Wyoming customer is tax free, when the customer still owes use tax directly to the Department.
Multistate certificates in Wyoming
SST Certificate of Exemption
Yes
Wyoming is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.
MTC Uniform Resale Certificate
No
MTC note: Wyoming is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Wyoming resale certificate FAQ
What form is used for a resale certificate in Wyoming?
Wyoming does not publish a single required resale form. Streamlined Sales and Use Tax Agreement Certificate of Exemption, the only exemption certificate Wyoming approves (no separate Wyoming resale form). The Wyoming Department of Revenue explains what the certificate must contain.
Does Wyoming accept multistate resale certificates?
Wyoming is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. Wyoming is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Do Wyoming resale certificates expire?
The Department has told the Legislature that exemption certificates are taken in good faith by vendors and generally do not expire or need renewal.
Can an out-of-state business use a resale certificate in Wyoming?
Wyoming's exemption matrix says the wholesale-for-resale exemption is for vendors licensed to collect sales tax either in Wyoming or in another state, entering the Wyoming license number or the number and state or country where the license was issued. For drop shipments, a vendor licensed outside Wyoming may give its supplier an appropriate exemption certificate recognized by its home state with the same data elements.
Related reading
- Wyoming sales tax guide: rates, nexus thresholds and filing rules
- What is exempt from sales tax in Wyoming
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Wyoming DOR Excise Tax Division: Sales/Use/Lodging forms (opens in a new tab)
- Wyoming DOR Excise Tax Division: Excise Tax FAQs (opens in a new tab)
- Wyoming DOR: Sales/Use/Lodging Exemption Matrix (opens in a new tab)
- Wyoming DOR bulletin: Third-Party Drop Shipping (opens in a new tab)
- Wyoming DOR bulletin: Paper Records vs. Electronic Records (opens in a new tab)
- Wyoming DOR presentation to the Joint Revenue Committee, August 2025 (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Wyoming Department of Revenue before you rely on a certificate.
Resale certificates in other states
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