Total Range for 2025
4%-6%
| Base state sales tax rate | 4% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | 0%-2% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 4%-6% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | Last day of following month | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in Wyoming is 4%, but since the local rates range from 0-2% the total sales tax range is 4-6%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
- Let’s say you’re selling a jacket in Wyoming with a base price of $50.
- The base state sales tax rate is 4%.
- Calculate the sales tax: $50 (price) x 4% (tax rate) = $2.00 (sales tax)
- Final price: $50 (price) + $2.00 (sales tax) = $52.00 (total price)
Nexus: Why may you need to collect sales tax in Wyoming?
If you’re selling goods and services in Wyoming then sales tax might apply! To determine your obligation, you need to understand “nexus,” which ties businesses to states for tax purposes.
Two types of nexus exist:
- Physical Nexus: Having a physical presence, like an office, warehouse, or employees in Wyoming, triggers this type. If you do, you likely need to collect sales tax.
- Economic Nexus: This kicks in when your sales within Wyoming exceed a certain economic threshold. Even without a physical presence, surpassing this threshold requires collecting sales tax.
In Wyoming, there is also a transaction threshold of 200, which means that even if your sales aren’t over $100,000 if you’ve sold more than 200 items then you still need to pay sales tax.
Services
- Generally, services are not taxable in Wyoming.
- However, if your service directly relates to the sale, repair, alteration or improvement of tangible personal property, it might be taxable. For example, installing flooring would be taxable, but lawn mowing likely wouldn’t.
Goods
- Most tangible personal property sold in Wyoming is taxable.
- Common exceptions include groceries (excluding prepared food) and prescription drugs.
Freight/Shipping
- Usually not taxable unless it’s a separate service and not directly tied to the product sale.
Clothing
- Clothing in Wyoming is taxable as it is considered tangible property.
Electronics
- Selling electronics in Wyoming is taxable.
SaaS
- SaaS is generally subject to sales tax in Wyoming
- If you’re providing SaaS where the software is accessed online and not delivered as a physical product, it is typically not taxed.
Digital Products
- In Wyoming, digital products such as eBooks, online courses, music downloads, and other similar digital goods are subject to sales tax.
- Wyoming considers these digital goods to be taxable under the state’s definition of tangible personal property, even though they are delivered electronically.
Software
- Generally considered tangible personal property and therefore taxable.
How to register for sales tax in Wyoming
There are two ways to register for a sales tax permit in Wyoming:
- Online: The Wyoming Department of Revenue offers an online filing system called WYIFS (Wyoming Internet Filing System). This is the recommended method for most businesses. Here’s the process:
- Visit the WYIFS website: https://excise-wyifs.wy.gov/
- Create an account and log in.
- Select “Sales and Use Tax” registration.
- Provide your business information, including:
- Federal Tax ID (EIN)
- Business name and address
- Contact information
- Business entity type
- Estimated monthly sales and taxable sales
- Products or services sold
- Pay the $60 application fee (by check or money order).
- Submit your application.
- Mail: You can also register by mail by completing a Sales and Use Tax License Application form. You can find the form on the Department of Revenue’s website or by contacting them directly. Here’s what to do:
- Download or obtain the application form: https://revenue.wyo.gov/tax-e-services/excise-tax-e-services (Excise Tax Forms section)
- Fill out the form with your business information as mentioned above.
- Include a check or money order for $60 as the application fee.
- Mail the completed application and fee to the Wyoming Department of Revenue.
How to collect sales tax in Wyoming
- Collect the Tax at Checkout:
- Once you know the applicable tax rate, add it to the sales price of your taxable goods or services.
- Most Point-of-Sale (POS) systems can automate this process.
- If you don’t have a POS system, you can manually calculate the tax and add it to the price.
- Keep Clear Records:
- It’s crucial to maintain accurate records of your sales and the amount of sales tax collected for each transaction.
- This information will be used when you file your sales tax return.
How to get a sales tax permit/license in Wyoming?
Obtaining a sales tax permit in Wyoming, also known as a Sales and Use Tax License, is straightforward. You can apply online through WYIFS or by mail with a completed application form.
Before applying, get your free Federal Tax ID (EIN) from the IRS. There’s a $60 application fee and a processing time of 2-3 weeks. With the license, you’ll be authorized to collect sales tax in Wyoming. Remember, this is a simplified overview, and consulting a tax professional is recommended.
When are Wyoming’s sales tax returns due?
Wyoming’s sales tax returns are due on the last day of the month following the reporting period. Here’s a breakdown for clarity:
- Sales made in January: Return due by the last day of February.
- Sales made in February: Return due by the last day of March.
- And so on…
If the due date falls on a weekend or holiday, the return is generally considered due on the next business day.
The frequency of filing Wyoming sales tax returns depends on your total sales volume for the previous year.
- Monthly: If your total sales were over $50,000 in the previous year, you’ll likely file monthly.
- Quarterly: If your sales were between $4,000 and $50,000, you might be able to file quarterly.
- Annual: For businesses with sales under $4,000 annually, filing annually might be an option.
Is anyone exempt from sales tax in Wyoming?
- Exempt Goods and Services: Certain products and services are generally not subject to sales tax, regardless of who buys them. Here are some examples:
- Groceries (excluding prepared food)
- Prescription drugs and medical supplies
- Most services (except those directly related to taxable goods like installation or repair)
- Exempt Customers: Some types of customers may not be required to pay sales tax, but they typically need to provide documentation to the seller to qualify for the exemption. Examples include:
- Government agencies: Federal, state, and local governments may be exempt from sales tax on purchases for official use.
- Some non-profit organizations: Non-profits may be exempt depending on their specific purpose and qualifications.
- Merchants purchasing goods for resale: Businesses that buy taxable goods to resell them later can typically purchase them tax-free with a valid resale certificate.
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Sales Tax by State
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Alabama
A
Code
AL
State base rate
4%
Local range
0%-7%
Total range
4%-11%
Alabama
Alaska
A
Code
AK
State base rate
0%
Local range
0%-7.5%
Total range
0%-7.5%
Alaska
Arizona
A
Code
AZ
State base rate
5.60%
Local range
0%-5.6%
Total range
5.6%-11.2%
Arizona
Arkansas
A
Code
AR
State base rate
6.50%
Local range
0%-5%
Total range
6.5%-11.5%
Arkansas
California
C
Code
CA
State base rate
6.00%
Local range
0.15%-3%
Total range
7.25%-10.25%
California
Colorado
C
Code
CO
State base rate
2.90%
Local range
0%-8.3%
Total range
2.9%-11.2%
Colorado
Connecticut
C
Code
CT
State base rate
6.35%
Local range
N/A
Total range
6.35%
Connecticut
Delaware
D
Code
DE
State base rate
0%
Local range
N/A
Total range
0%
Delaware
Florida
F
Code
FL
State base rate
6%
Local range
0%-2%
Total range
6%-8%
Florida