Wyoming economic nexus threshold

Affiliate nexus

Wyoming's affiliate nexus framework is embedded within the broad statutory definition of "Vendor" in the state's sales tax chapter. That definition explicitly captures sellers maintaining an in-state presence "directly or by any subsidiary," meaning a parent company's nexus can be established through the operations of a Wyoming-based subsidiary without any separate affiliate nexus provision.

Wyoming has no standalone click-through nexus statute. However, the "agents operating or soliciting" language within the vendor definition is broad enough to capture in-state referral and affiliate marketing arrangements, since employees, representatives, canvassers, and similar persons acting on a remote seller's behalf are all expressly included in the vendor definition.

For marketplace facilitators, W.S. 39-15-502 removes the liability relief otherwise available to facilitators when the marketplace seller is affiliated with the facilitator. Affiliation is defined as greater than 5% ownership, whether direct or indirect, meaning sales by affiliated marketplace sellers do not qualify for the standard facilitator collection exclusion.

Physical nexus

Physical nexus in Wyoming is governed by the vendor definition at W.S. 39-15-101, which establishes nexus when a seller or any subsidiary maintains a place of business or agents in the state, whether permanently or temporarily.

The statute enumerates qualifying places of business as any office, distribution house, sales house, warehouse, or other place of business. Agent-based nexus arises through the presence of employees, supervisors, representatives, canvassers, salespersons, truckers, peddlers, distributors, or delivery persons operating or soliciting in Wyoming. Inventory stored in a Wyoming warehouse, including inventory held at third-party fulfillment centers, independently triggers physical nexus under this standard.

Wyoming has no explicit trade show safe harbor. The statute's "permanently or temporarily" language means that soliciting sales at a Wyoming trade show is sufficient to establish physical nexus regardless of the duration of attendance.

A secondary, independent trigger also applies: conducting 3 or more separate advertising transmittances directed at Wyoming consumers within any 12-month period independently qualifies a business as a taxable vendor. Qualifying transmittances include catalogs, flyers, periodicals, television, radio, and electronic media.

Trailing nexus

Wyoming has no codified trailing nexus rule. A vendor's sales tax license remains active until affirmatively revoked. Under Wyoming Department of Revenue practice, the DOR may only revoke a license after three consecutive years of no reported gross sales, following proper notice to the vendor. A business that falls below the $100,000 threshold retains an active filing obligation until the license is formally cancelled.