# Wyoming Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/wyoming
Published: September 22, 2026

Wyoming's 4% state rate lands at 4%–9% combined, and SaaS is exempt. Economic nexus starts at $100,000.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Partial

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Wyoming's state sales tax rate is 4%, with es 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].

## Taxability Snapshot

## Sales Tax Rates

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 |

Combined rates in major Wyoming cities (2026):

| City | Combined rate |
| --- | --- |
| Cheyenne | 5.00% |
| Laramie | 6.00% |
| Jackson | 7.00% |
| Casper | 5.00% |
| Gillette | 5.00% |

To find the combined rate for a specific address, use our [US sales tax calculator](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

Wyoming assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the last day of the month following the reporting period.

#### Exemptions

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

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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)](https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs)

- [2] [Wyoming Legislature — HB0197 (economic nexus, 200-transaction repeal July 2024)](https://wyoleg.gov/2024/Enroll/HB0197.pdf)

- [3] [Wyoming DOR — Sales Tax 101 (SaaS not taxable, digital permanent-use, food, clothing)](https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf)

- [4] [Wyoming DOR — Sales, Use and Lodging Tax (exemption certificate)](https://excise-tax-div.wyo.gov/salesuselodging-tax)

- [5] [Wyoming DOR — Registration (WYIFS, $60 license)](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration)

- [6] [Wyoming Statutes § 39-15-502 — Marketplace Facilitators](https://wyoleg.gov/statutes/compress/title39.pdf)

Verified July 2026 against Wyoming Department of Revenue published guidance.

## Frequently Asked Questions

### What is the Wyoming sales tax rate in 2026?

4% state plus up to 3% county, for combined rates of 4% to 7% (9% in two resort districts); Cheyenne is 5%.

### What is Wyoming's economic nexus threshold?

$100,000 in gross revenue into Wyoming in the current or prior calendar year. The 200-transaction test has been removed.

### Is SaaS taxable in Wyoming?

No. Wyoming does not tax SaaS or electronically delivered software.

### Are groceries taxed in Wyoming?

No. Groceries and prescription drugs are exempt from Wyoming sales tax.

### When are Wyoming sales tax returns due?

The last day of the month following the reporting period.

### What is the penalty for late Wyoming sales tax?

Up to 10% of the tax due, plus interest from the due date.

## Related Reading

- [Is There Sales Tax on Clothing in Wyoming? A Guide for Businesses](/blog/is-there-sales-tax-on-clothing-in-wyoming)

- [What Is Exempt from Sales Tax in Wyoming: A Guide for Businesses](/blog/what-is-exempt-from-sales-tax-in-wyoming-for-businesses)

## US Sales Tax Calculator