Wyoming state seal

WyomingSales Tax

A Complete Guide For Businesses

State Rate
4.00%

Local Tax
yes

State Portal
Department of Revenue

Phone
​(307) 777-5200

General requirements

Wyoming is a destination-based state (sales are taxed where the buyer is located).

  • Sales tax is charged on retail sales, leases of tangible personal property, admission fees and some services
  • Wholesale sales made to a licensed retailer are exempt

File returns and remit taxes online using the Wyoming Internet Filing System for Businesses or submit paper forms 41-1 or 42-1. If you have tax due in more than two jurisdictions you will need a supplemental form 41-2 or 42-2.

Rates

The state sales tax rate is 4%. Counties may impose optional taxes which are capped at 3%.

Wyoming law also allows cities, towns, and counties to impose a local option lodging tax of not more than four percent 4%, and special resort districts may impose an additional sales/use tax of not more than 3%.

How food is taxed

Meals and cover charges where meals are regularly served to the public are taxed at the full rate, while food items sold for home consumption are tax exempt. Bakery goods sold without utensils and meant to be consumed off premises are exempt.

Nexus in Wyoming

Businesses establish a minimum tax connection to the state if any of the following apply:

  • Maintaining an office, distribution center, warehouse, or any other place of business in the state
  • Having employees or other representatives who are soliciting sales in Wyoming
  • Regularly or systematically engaging in solicitation by a minimum of three transmittances of advertising content in any complete calendar year in a consumer market in the state, with the use electronic media

The nexus status and taxability of internet-based sales by out-of-state vendors has been a contentious issue in the state in recent years.

Wyoming passed legislation in 2017 that would allow the state to extend the definition of nexus to remote sellers with a gross revenue over $100,000 from in-state sales or 200 or more transactions in Wyoming. However, they announced that they would not enforce the law pending legal action taken against the state soon after the law was passed.

Filing schedule

Sales tax is due at the end of the month following the end of your filing period.

The estimated sales volume you declare on your application determines your filing frequency as follows:

  • Annual filer: $0.00 — $50.00 in collected tax per month
  • Quarterly filer: $50.00 - $150.00 in collected tax per month
  • Monthly filer: More than $150.00 in collected tax per month

A timely filing credit is available when you file returns and remit payment by the 15th of the month tax is due. The discount is 1.95% of the tax due for the first $6,250.00 due in tax and 1% of the tax due for any amount exceeding $6,250.00, not to exceed $500 in any reporting period.

Registering to collect sales tax in Wyoming

To register to collect tax in Wyoming, submit an application and one-time license fee of $60. The application is available online, at field representatives’ offices, and can be mailed, faxed or emailed upon request.

Penalties

Penalties are charged as follows:

  • Late payment penalty: 10% of the tax due
  • Late filing penalty: $10.00, regardless of whether any tax is due

If you don’t file your tax return within 30 days of notice from the Department of the failure to file, you’ll receive a second notice of an additional penalty of $25.00.

The interest rate is set annually by the department. To calculate interest due, multiply the daily rate by your tax due and multiply that result by the number of days your payment is late.