As an e-commerce seller, you will need to collect sales tax in Wyoming if you have:
(1) gross revenue from sales of tangible personal property, admissions or services of more than $100,000 or 200 or more separate transactions in the prior or current year (economic nexus), or
(2) physical presence in Wyoming (physical nexus).
Below, we will highlight some of the basic provisions of Wyoming sales tax law.
What is the tax rate range for Wyoming?
State: Wyoming’s general sales tax rate is 4%.
Local: Wyoming counties impose their own sales tax at rates ranging from 0% to 4%. Sales & Use Tax Rate Charts
Do you have physical or economic nexus in Wyoming?
Physical nexus. Certain business activities create physical nexus in Wyoming. If you have physical nexus, you are required to collect and remit sales tax on all sales that are shipped to Wyoming. Examples of business activities that can create physical nexus in Wyoming include:
- any person engaged in the business of selling at retail or wholesale tangible personal property,
- having or using, directly or by any subsidiary, an office, distribution house, sales house, warehouse or other place of business, in the state;
- having or using any agents operating or soliciting sales or advertising under your authority within the state;
- agents acting under the authority of the vendor include but are not limited to truckers, peddlers, canvassers, salespersons, representatives, employees, supervisors, distributors, delivery persons or any other persons performing services in Wyoming.
Economic nexus. Remote sellers and marketplace providers that have gross revenue from sales of tangible personal property, admissions or services of more than $100,000 or 200 or more separate transactions in the prior or current year must collect and remit Wyoming sales or use tax on taxable sales. Additional information:
- Gross sales include taxable, exempt, and wholesale sales into Wyoming.
- Once you exceed the threshold, the obligation to collect begins immediately.
Remote Sellers and Marketplace Facilitators
What are examples of sales of taxable items?
- Tangible personal property, unless an exemption applies
- Certain specified services, including repairs of tangible personal property
- Digital goods with rights for permanent use
- Leases and rentals of tangible personal property
What are examples of sales of nontaxable/exempt items?
- Food (except prepared food)
- Prescription drugs
- Software as a Service (SaaS)
Are there any sales tax holidays?
Wyoming does not have any sales tax holidays.
Is Wyoming a member of the SST (Streamlined Sales Tax)?
Currently, Wyoming is a full member of the Streamlined Sales Tax Governing Board (SSTGB).
How to get a sales tax permit / links to register in Wyoming?
You can register online at:
Streamlined Sales Tax Registration System
Wyoming Internet Filing System for Business
Address Lookup for Jurisdictions and Tax Rate