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Wyoming sales tax rates & compliance at a glance
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Wyoming sales tax rates & calculations
The Wyoming base sales tax rate is 4%, a rate that has not changed since 1937. In addition, some jurisdictions have local tax rates of up to 5% (most are 1% or 2%). Depending on the jurisdiction, the total tax rate can be as high as 9%.
List of local sales tax rates in Wyoming
The official website of the Wyoming Department of Revenue shares a full sales tax rate table. Here are some examples:
Discretionary taxes in Wyoming (local sales taxes)
In addition to the 4% state sales tax, counties and resort districts in Wyoming assess up to a 5% discretionary sales tax with voter approval. Local sales tax rates vary by jurisdiction and can raise the total sales tax to as high as 9%.
Wyoming sales tax FAQs
How do you calculate Wyoming sales tax?
To calculate Wyoming sales tax, you combine the base rate and the local rate, and then multiply that by the purchase price.
For example, if the purchase is in a jurisdiction with a 1% local tax rate, the combined tax rate would be 5%. If the purchase price is $100, then the sales tax would be $5.
What’s the difference between destination-based and origin-based sales tax states?
In a destination-based sales tax state like Wyoming, tax is collected based on where the purchase is delivered (the customer’s location). In an origin-based state, tax is collected based on where the sale originated (the seller’s location).
Is the Wyoming sales tax destination-based or origin-based?
Wyoming is a destination-based sales tax state.
Is Wyoming a Streamlined Sales Tax state?
Wyoming is a full Streamlined Sales and Use Tax Agreement (SSUTA) member state.
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Sales tax nexus in Wyoming
Wyoming’s nexus rules and thresholds determine who needs to register and file/remit sales tax. Here’s an overview:
Exemptions from sales tax in Wyoming
Some exemptions from Wyoming sales tax include:
- Food for domestic home consumption
- Prescription drugs and qualifying medical equipment
- Lodging for 30 days or more
- Agricultural equipment and machinery
Wyoming sales tax exemption FAQs
Are groceries taxable in Wyoming?
Most grocery food items are exempt from sales tax in Wyoming. However, prepared foods, dietary supplements, and alcohol are taxable.
Is clothing taxable in Wyoming?
Clothing is taxable in Wyoming. There is no general exemption for clothing, apparel, or footwear.
Are digital products taxable in Wyoming?
Certain electronically transferred digital products may be taxable in Wyoming, depending on how the transaction is structured.
Is software as a service (SaaS) taxable in Wyoming?
SaaS is generally not subject to Wyoming sales tax when no tangible personal property is transferred, though bundled transactions may be treated differently.
Are services taxable in Wyoming?
Some services are taxable in Wyoming, including lodging, repair, and installation labor. Most professional services are not subject to sales tax.
Wyoming sales tax registration
Here are the key steps for registering for a seller's permit in Wyoming:
- Visit the Wyoming Department of Revenue website
- Provide business details, including ownership, contact info, and EIN
- Describe the products being sold and estimated monthly sales
- Obtain a sales tax license after approval
Once registered, all taxable Wyoming transactions must be properly collected, reported, and remitted.
Registration requirements for online sellers in Wyoming
- Out-of-state online sellers must register if their annual Wyoming sales reach $100,000 or if they have a physical presence in Wyoming
Cost of registration for a Wyoming sales tax license
The state of Wyoming charges a $60 one-time registration fee.
Agencies to register within Wyoming
Other agencies that may require business registration:
- Secretary of State
- Workforce Services
- Local city and county authorities
Wyoming seller’s permit FAQs
Do I need a Wyoming seller's permit if I’m only a wholesaler?
Wholesalers making taxable sales in Wyoming generally must register for a sales tax license. Wholesale purchases for resale may qualify for exemption with a valid resale certificate.
Do I need a Wyoming seller's permit if I only sell temporarily in the state?
Temporary sellers must register for a Wyoming seller's permit if they meet a sales tax nexus threshold. (Temporary permits are available.) This includes sellers at craft fairs, markets, pop-up shops, and other temporary retail establishments.
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Filing and paying sales taxes in Wyoming
Depending on sales volume, retailers and vendors must file Wyoming sales tax returns and remit taxes monthly, quarterly, or annually.
Returns are due on the last day of the month following the reporting period (or, if that day falls on a weekend or holiday, on the next business day). Taxes can be paid online through the Wyoming Tax Portal.
Sales tax return filing schedule and due dates in Wyoming
Monthly filing schedule for Wyoming sales tax
Quarterly filing schedule for WY sales tax
Annual filing schedule for Wyoming sales tax
Filing penalties in Wyoming
Penalties for late filing or payment of Wyoming sales tax include:
- A late filing penalty of $25 or 10% of the tax due, whichever is greater
- An interest charge of 1% per month on the unpaid balance
When are returns due in Wyoming?
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.
Filing and paying WY sales tax FAQs
I didn’t collect any Wyoming sales tax during this period. Do I still need to file a return?
Yes, even if no tax was collected, you still must file a $0 sales tax return in Wyoming for that reporting period.
Can I get an extension on filing my Wyoming sales tax return?
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.
Can I amend a Wyoming sales tax return?
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.
What is the penalty for filing and paying Wyoming sales tax late?
Wyoming charges a penalty of $25 or 10% of the balance owed (which is higher) for late filing or incorrect filings, plus 1% monthly interest on any unpaid tax.
Wyoming sales tax audit and appeals process
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 are found, 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 is not reached after appeals within the Department of Revenue, the business can appeal to the State Board of Equalization. Further tax disputes can be brought to the Wyoming District Court for final judgment.
Wyoming sales tax audit process
The Wyoming sales tax audit process involves the following:
- An auditor schedules an audit and examines records
- An audit report is issued outlining deficiencies
- The business submits documentation contesting results (if applicable)
- A final assessment is made after review
What to expect during the audit
During a Wyoming sales tax audit, the business should expect to provide:
- Sales invoices, receipts, and transaction data
- Tax returns from the audit period
- Resale and exemption certificates
- Accounting records related to taxable transactions
Appealing the results of an audit
To appeal Wyoming audit findings, businesses can:
- Submit additional documentation
- Request an informal conference
- File a petition for reassessment
Further appeals are possible in the Wyoming District Court if disputes continue unresolved after undergoing the appeals process within the Department of Revenue.
Getting help with Wyoming sales tax
For sales tax questions and audit appeals in Wyoming:
- Authority: Wyoming Department of Revenue
- Phone: (307) 777-5200
- Website: revenue.wyo.gov
There you have it—an in-depth guide on Wyoming's sales tax laws. Need help managing and filing taxes for your business? Book a demo with Numeral to see how we can help.
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