Wyoming Sales Tax Guide (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%.

Combined rates in major Wyoming cities (2026):

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 July 1, 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.

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].

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.

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].

• [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 license)

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

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