By
Updated
March 27, 2024
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Wyoming has a statewide sales tax rate of 4%, allowing counties to add up to 2% in additional local taxes. This guide provides an overview of sales tax compliance, rates, and regulations for businesses selling products or services in Wyoming.
We cover sales tax registration, collection and filing procedures, exemptions, and common mistakes to avoid. Whether you're just starting to sell in Wyoming or want to expand your existing operations, use this guide to ensure you remain compliant.
The Wyoming sales tax rate in 2023 is 4-6%. This comprises a base rate of 4% plus a mandatory local rate of up to 2%. Depending on the local sales tax jurisdiction, the total tax rate can be as high as 6%.
The official website of Wyoming shares the full sales tax rates table. Here’s a snippet of the same:
Wyoming's statewide sales tax rate and policies have remained the same. The state tax rate has remained at 4% since 1937.
To calculate Wyoming sales tax, you can use the following formula:
Sales tax = (base rate + local rate) * purchase price
For example, if the purchase is in a jurisdiction with a 5% rate, and the purchase price is $100, then the sales tax would be $5.
Penalties for late filing or payment of Wyoming sales tax include:
In a destination-based sales tax state like Wyoming, tax is collected based on where the purchase is delivered to the customer. In an origin-based state, tax is collected based on where the sale originated from the seller.
Wyoming is a destination-based sales tax state. Sales tax is based on where the customer receives the product or service.
Wyoming is a full Streamlined Sales and Use Tax Agreement (SSUTA) member state.
Yes, wholesalers in Wyoming need to register for a seller's permit since they are making sales at the wholesale level. Wholesalers can purchase inventory tax-exempt by providing suppliers with a resale certificate. However, wholesalers still need to collect sales tax when selling to retailers.
Even temporary sellers must register for a Wyoming seller's permit if they meet the sales tax nexus thresholds. This includes sellers at craft fairs, markets, pop-up shops, and other temporary retail establishments.
Some exemptions from Wyoming sales tax include:
Most grocery food items are exempt from sales tax in Wyoming. However, prepared foods, candy, dietary supplements, soft drinks, and alcohol purchases are still taxable.
Clothing is taxable in Wyoming. There is no general exemption for clothing, apparel, or footwear.
Yes, digital products like music, movies, ebooks, and software downloads are generally taxable in Wyoming if transferred electronically. Exceptions include downloaded computer software.
No, SaaS and other cloud computing services are not subject to Wyoming sales tax since the buyer does not receive tangible personal property.
Some services are taxable in Wyoming, like lodging, installation labor, and certain personal services. Most professional and repair services are not subject to sales tax.
Wyoming has excise taxes on:
Wyoming does not currently have an excise tax on recreational or medical marijuana.
Wyoming does not have a general sales tax on food and beverages. However, there are excise taxes on specific items like alcohol and soda.
Remote sellers with no physical presence in Wyoming may still be required to collect and remit sales tax if they exceed the annual economic sales thresholds of $100,000 or 200 transactions.
The prepaid sales tax rates in Wyoming depend on the fuel type:
In addition to the 4% state sales tax, counties, and resort districts in Wyoming can assess up to a 2% discretionary sales tax with voter approval. Local sales tax rates depend on the jurisdiction and can raise the total sales tax owed to 5-6%.
Depending on sales volume, retailers and vendors must file Wyoming sales tax returns and remit monthly, quarterly, or annual taxes. Returns are due on the last day of the month following the reporting period. Taxes can be paid online through the Wyoming Tax Portal.
The Wyoming Department of Revenue assigns a filing frequency to businesses based on their anticipated taxable sales. This schedule is either monthly, quarterly, or annually.
The following due dates apply to Wyoming sales tax returns:
Create tables here for each of the filing frequencies
Monthly:
Businesses collecting $150 or more monthly in Wyoming sales tax must file monthly returns. Returns and payments are due on the last day of the following month.
Quarterly:
Businesses that collect between $50 and $150 monthly in sales tax file quarterly returns.
Annual:
Businesses collecting less than $50 monthly file yearly sales tax returns.
Businesses that fail to file their Wyoming sales tax returns on time may be subject to the following penalties:
Sales tax returns in Wyoming are due on the last day of the month following the end date of the reporting period.
For example, if the reporting period ends March 31, the sales tax return must be filed by April 30.
Wyoming sales tax due dates are:
Yes, even if no tax was collected, you still must file a $0 sales tax return in Wyoming for that reporting period.
You can request a 30-day extension to file your Wyoming sales tax return by submitting the form ExTi, available on the Wyoming Department of Revenue website.
You can file an amended sales tax return in Wyoming to correct errors or omissions from a previous return. Additional tax owed must be paid with the amended return.
Wyoming charges a 10% penalty for late filing or incorrect filings, plus 1% monthly interest on any unpaid tax. The penalties and interest will not exceed 25% of the total tax owed.
Wyoming's audit process allows businesses to appeal any adverse findings. It begins with a tax auditor reviewing records and transactions to identify potential unreported tax liabilities. If discrepancies arise, the auditor issues an assessment outlining additional tax, penalties, and interest owed.
The business can dispute the results by providing additional documentation explaining the transactions, correcting misclassifications, or claiming applicable exemptions. An informal conference with the auditor may also be requested to discuss contested audit findings.
If a resolution remains unreached after undergoing appeals within the Department of Revenue, the business can escalate the petition to the State Board of Equalization. Further tax disputes can be brought to Wyoming district court for final judgment.
The Wyoming sales tax audit process involves the following:
During a Wyoming sales tax audit, the business should expect to provide:
To appeal Wyoming audit findings, businesses can:
Further appeals are possible in Wyoming district court if disputes continue unresolved after undergoing the appeals process within the Department of Revenue.
Here are the key steps for registering for a seller's permit in Wyoming:
To register for a Wyoming seller's permit:
Once registered, all taxable Wyoming transactions must be properly collected, reported, and remitted.
Out-of-state online sellers must register if they:
The state of Wyoming charges a $60 one-time fee or two-tenths of one million on the dollar ($0.0002) on the company’s assets located in Wyoming.
Other agencies that may require business registration:
For sales tax questions and audit appeals in Wyoming:
There you have it—an in-depth guide on Wyoming's sales tax laws. Need help filing taxes for your ecommerce store? Get a demo with Numeral now.
The Wyoming sales tax rate in 2023 is 4-6%. This comprises a base rate of 4% plus a mandatory local rate of up to 2%. Depending on the local sales tax jurisdiction, the total tax rate can be as high as 6%.
The official website of Wyoming shares the full sales tax rates table. Here’s a snippet of the same:
Wyoming's statewide sales tax rate and policies have remained the same. The state tax rate has remained at 4% since 1937.
To calculate Wyoming sales tax, you can use the following formula:
Sales tax = (base rate + local rate) * purchase price
For example, if the purchase is in a jurisdiction with a 5% rate, and the purchase price is $100, then the sales tax would be $5.
Penalties for late filing or payment of Wyoming sales tax include:
In a destination-based sales tax state like Wyoming, tax is collected based on where the purchase is delivered to the customer. In an origin-based state, tax is collected based on where the sale originated from the seller.
Wyoming is a destination-based sales tax state. Sales tax is based on where the customer receives the product or service.
Wyoming is a full Streamlined Sales and Use Tax Agreement (SSUTA) member state.
Yes, wholesalers in Wyoming need to register for a seller's permit since they are making sales at the wholesale level. Wholesalers can purchase inventory tax-exempt by providing suppliers with a resale certificate. However, wholesalers still need to collect sales tax when selling to retailers.
Even temporary sellers must register for a Wyoming seller's permit if they meet the sales tax nexus thresholds. This includes sellers at craft fairs, markets, pop-up shops, and other temporary retail establishments.
Some exemptions from Wyoming sales tax include:
Most grocery food items are exempt from sales tax in Wyoming. However, prepared foods, candy, dietary supplements, soft drinks, and alcohol purchases are still taxable.
Clothing is taxable in Wyoming. There is no general exemption for clothing, apparel, or footwear.
Yes, digital products like music, movies, ebooks, and software downloads are generally taxable in Wyoming if transferred electronically. Exceptions include downloaded computer software.
No, SaaS and other cloud computing services are not subject to Wyoming sales tax since the buyer does not receive tangible personal property.
Some services are taxable in Wyoming, like lodging, installation labor, and certain personal services. Most professional and repair services are not subject to sales tax.
Wyoming has excise taxes on:
Wyoming does not currently have an excise tax on recreational or medical marijuana.
Wyoming does not have a general sales tax on food and beverages. However, there are excise taxes on specific items like alcohol and soda.
Remote sellers with no physical presence in Wyoming may still be required to collect and remit sales tax if they exceed the annual economic sales thresholds of $100,000 or 200 transactions.
The prepaid sales tax rates in Wyoming depend on the fuel type:
In addition to the 4% state sales tax, counties, and resort districts in Wyoming can assess up to a 2% discretionary sales tax with voter approval. Local sales tax rates depend on the jurisdiction and can raise the total sales tax owed to 5-6%.
Depending on sales volume, retailers and vendors must file Wyoming sales tax returns and remit monthly, quarterly, or annual taxes. Returns are due on the last day of the month following the reporting period. Taxes can be paid online through the Wyoming Tax Portal.
The Wyoming Department of Revenue assigns a filing frequency to businesses based on their anticipated taxable sales. This schedule is either monthly, quarterly, or annually.
The following due dates apply to Wyoming sales tax returns:
Create tables here for each of the filing frequencies
Monthly:
Businesses collecting $150 or more monthly in Wyoming sales tax must file monthly returns. Returns and payments are due on the last day of the following month.
Quarterly:
Businesses that collect between $50 and $150 monthly in sales tax file quarterly returns.
Annual:
Businesses collecting less than $50 monthly file yearly sales tax returns.
Businesses that fail to file their Wyoming sales tax returns on time may be subject to the following penalties:
Sales tax returns in Wyoming are due on the last day of the month following the end date of the reporting period.
For example, if the reporting period ends March 31, the sales tax return must be filed by April 30.
Wyoming sales tax due dates are:
Yes, even if no tax was collected, you still must file a $0 sales tax return in Wyoming for that reporting period.
You can request a 30-day extension to file your Wyoming sales tax return by submitting the form ExTi, available on the Wyoming Department of Revenue website.
You can file an amended sales tax return in Wyoming to correct errors or omissions from a previous return. Additional tax owed must be paid with the amended return.
Wyoming charges a 10% penalty for late filing or incorrect filings, plus 1% monthly interest on any unpaid tax. The penalties and interest will not exceed 25% of the total tax owed.
Wyoming's audit process allows businesses to appeal any adverse findings. It begins with a tax auditor reviewing records and transactions to identify potential unreported tax liabilities. If discrepancies arise, the auditor issues an assessment outlining additional tax, penalties, and interest owed.
The business can dispute the results by providing additional documentation explaining the transactions, correcting misclassifications, or claiming applicable exemptions. An informal conference with the auditor may also be requested to discuss contested audit findings.
If a resolution remains unreached after undergoing appeals within the Department of Revenue, the business can escalate the petition to the State Board of Equalization. Further tax disputes can be brought to Wyoming district court for final judgment.
The Wyoming sales tax audit process involves the following:
During a Wyoming sales tax audit, the business should expect to provide:
To appeal Wyoming audit findings, businesses can:
Further appeals are possible in Wyoming district court if disputes continue unresolved after undergoing the appeals process within the Department of Revenue.
Here are the key steps for registering for a seller's permit in Wyoming:
To register for a Wyoming seller's permit:
Once registered, all taxable Wyoming transactions must be properly collected, reported, and remitted.
Out-of-state online sellers must register if they:
The state of Wyoming charges a $60 one-time fee or two-tenths of one million on the dollar ($0.0002) on the company’s assets located in Wyoming.
Other agencies that may require business registration:
For sales tax questions and audit appeals in Wyoming:
There you have it—an in-depth guide on Wyoming's sales tax laws. Need help filing taxes for your ecommerce store? Get a demo with Numeral now.
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Deb Mukherjee
Deb is the head of marketing at Numeral. He has worked with the likes of Shopify and Wonderment and has helped countless ecommerce stores scale through seamlessly. With a background in finance, he often finds himself advising stores on sales tax and good financial systems.
With Numeral, you spend five minutes or less every month on sales tax. We’re the white-glove service you are looking for that’s run by ecommerce operators and CPAs.
No long-term contract. No credit card required.
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