This blog was last updated on June 30, 2026
Wyoming Sales Tax Rates (2026)
Wyoming imposes a statewide sales and use tax rate of 6%. The state does allow local jurisdictions to levy additional sales taxes, meaning Wyoming tax rates can vary depending on where a sale takes place. Understanding sales tax in Wyoming is essential for businesses selling within the state or meeting remote seller nexus requirements.
What’s Taxable in Wyoming?
Wyoming sales and use tax applies to the sale of tangible personal property and certain enumerated services. Sellers selling taxable goods and/or services are required to collect and remit sales tax to the state. For companies navigating Wyoming business taxes, understanding which transactions are taxable is a critical step toward maintaining compliance.
Examples of taxable items and services include:
- Clothing
- Prewritten computer software
- Non-prescription medical items or drugs
- Telecommunication services
- Certain installation or repair services
- Motor vehicle rentals
Sales Tax Nexus in Wyoming
A seller is liable to collect and remit Wyoming sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence.
Wyoming: Physical Nexus
Physical presence is created by having a business location, office, warehouse, vehicle, employee, or other representative operating in the state of Wyoming.
Wyoming: Economic Nexus
Wyoming enforces economic nexus for remote sellers. If your business has $100,000 or more in sales in Wyoming during the current or previous calendar year; you may be required to register for and collect Wyoming sales tax.
Wyoming Sales Tax Exemptions
Certain sales in Wyoming are considered generally exempt from the sales and use tax requirements. Understanding available sales tax exemptions in Wyoming can help businesses avoid overcollecting tax while remaining compliant with state requirements.
Exempt Products and Services
- Most services (unless Wyoming statutes specify otherwise)
- Food and food ingredients
- Certain farming equipment
- Medical equipment
- Software as a Service (SaaS)
Entity- or Use-Based Exemptions
Additionally, Wyoming exempts sales to certain entities from the sales/use tax, including the following:
- Certain qualified nonprofit entities
- 501(c)(3) and 501(c)(4) organizations
- Churches and houses of religious worship
- Nonprofit schools, hospitals and homes for children and aged persons
- Certain wholesalers
- Retailers selling for resale
- Industrial processors
- Schools
- Government
How to Claim Sales Tax Exemption in Wyoming
To claim an exemption, an entity must provide an exemption certificate with the sale. The Treasury accepts the Streamlined Sales Tax Certificate of Exemption form.
Additional guidance on acceptable exemption formats can be found on the WY Excise Tax Division website. Businesses should consult the Wyoming tax code to ensure they are using the appropriate exemption documentation and meeting all applicable exemption requirements.
Wyoming Filing and Remittance Requirements
Wyoming offers multiple methods for filing and remitting sales and use tax:
- E-filing through WYIFS
- Simplified Electronic Return (SER) for SST participants and their affiliates
- Paper filing:
- Return 41-1
- Return 42-1
- Return 43-1
- Return 44
How to Register for a Sales Tax License in Wyoming
Wyoming businesses or individuals selling tangible personal property or certain services to Wyoming consumers may need register to collect sales tax when meeting qualifying requirements. More information may be found here.
Registering promptly helps businesses comply with Wyoming tax laws and ensures proper tax collection in Wyoming once nexus has been established.
Frequently Asked Questions
Is Wyoming a part of the Streamlined Sales Tax (SST) initiative?
Yes, Wyoming is part of the Streamlined Sales Tax (SST) initiative, a multi-state agreement designed to simplify and standardize sales tax rules. More information concerning SST may be found here.
Does Wyoming have sales tax holidays?
No, Wyoming does not currently offer sales tax holidays.
Are there any special point of sale fees in Wyoming?
Yes, Wyoming imposes an E-911 fee.
Does Wyoming apply sales tax to shipping charges?
Generally, Wyoming does not apply sales tax to shipping charges. However, businesses should review current Wyoming tax laws to determine whether specific shipping or delivery charges are taxable based on the nature of the transaction.
Is Wyoming origin or destination based?
Wyoming is destination based for sourcing sales tax.
Can I use the Simplified Electronic Return (SER) in Wyoming if I’m not in the SST Model 1 program?
Yes. Wyoming accepts Simplified Electronic Returns (SER) from any seller or tax provider that can transmit the return properly.
Additional Resources
For more information on U.S. sales tax compliance across all 50 states, check out our:
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