Wyoming Sales Tax & Excise
Determine whether Wyoming sales tax applies, register correctly, collect the destination rate, and file the assigned returns
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Wyoming sales tax applies to taxable customer transactions. Use tax applies when a business uses taxable property in Wyoming and the correct sales tax was not paid to the seller.
What the business sells, where the customer receives it, and the business's connection to Wyoming determine whether registration is needed.
Decide what applies
Confirm that the business has a taxable transaction and a Wyoming connection before registering.
Identify taxable sales
Wyoming generally taxes sales of tangible personal property and the specific services or transactions named in state law. Do not assume that every service is taxable or exempt. Describe exactly what the customer receives.
Review the official Excise Tax FAQ. For an unclear product, service, bundle, or digital sale, request a written taxability answer from the Department of Revenue before setting up checkout.
Check nexus
A Wyoming location, employees, inventory, or other physical presence can create a Wyoming sales-tax connection. Remote sellers may also qualify under Wyoming's economic threshold. Check the current threshold and measurement period in the official guidance rather than relying on an old number.
If the business sells into other states, review each state separately. A Wyoming license does not register the business elsewhere, and marketplace-facilitator rules can change who collects the tax.
Register and collect
Open the account before making taxable sales, then configure the correct destination rate.
Register the account
Follow the Wyoming sales and use tax registration instructions. Keep the license, account number, filing frequency, and effective date with the business's tax records.
The Wyoming Department of Revenue Excise Tax Division is the official source if the registration instructions and this guide differ.
Charge the correct rate
Wyoming combines the statewide rate with applicable local rates. The correct rate usually follows the location where the customer takes possession. Configure the destination in the point-of-sale or ecommerce system and verify current rates in the official portal.
Use the Wyoming Internet Filing System for the account and current filing tools.
Document exemptions
Keep a valid exemption or resale certificate when a customer claims an exempt purchase. An exemption depends on the purchaser, item, and use, not only on the customer's statement.
Manufacturers should not treat all raw materials or equipment as exempt merely because the business uses a manufacturing NAICS code. Confirm the specific purchase with the Department of Revenue and retain the supporting certificate.
File and maintain
Match collected tax to sales records and follow the schedule assigned to the account.
File assigned returns
File on the monthly, quarterly, or annual schedule shown in the account. If a return is due for an active license, file it even when the period has zero taxable sales. Remit the tax collected by the deadline shown in the portal.
Report use tax
Review purchases used in Wyoming when the seller charged no sales tax or less than the Wyoming amount due. Report the difference as use tax when required. Common review areas include equipment, supplies, and online purchases from out-of-state vendors.
Keep the records
Keep gross sales, taxable sales, destination, tax collected, exempt sales, exemption certificates, marketplace reports, purchase invoices, returns, and payment confirmations. Reconcile each filed return to the accounting records.