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Wyoming sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the Wyoming Department of Revenue — everything a remote seller needs to know about Wyoming, on one page.

Economic nexus threshold
$100,000
Statewide base rate
4%
Transaction threshold
200
CheyenneCasperLaramieGilletteJackson
Wyoming · major filing jurisdictions
Nexus · Wyoming

When you owe sales tax in Wyoming.

Either economic or physical nexus on its own triggers the obligation to register, collect, and remit Wyoming sales tax. Wyoming measures sales and — under the current rule — transaction count as alternative tests.

Economic nexus
Threshold
$100,000 in gross sales delivered into Wyoming, or 200 or more separate transactions into Wyoming
Measurement type
Sales or transactions — whichever threshold you cross first
Measurement period
Current or preceding calendar year
Included
Gross sales delivered into Wyoming; marketplace-facilitated sales and refunded transactions are excluded and do not count toward either threshold
Marketplaces
Marketplace-facilitated sales are excluded from your threshold calculation — Wyoming treats marketplace sales as the marketplace's responsibility and does not count them toward your $100,000 or 200-transaction test
Physical nexus
Office or place of businessEmployees / remote staffWarehouse or inventory storageThird-party fulfillment (3PL)Contractors or dependent agents

Any physical presence in Wyoming creates nexus immediately — no sales minimum required. Offices, employees (including remote workers based in Wyoming), warehouses, third-party fulfillment stock, and agents all qualify. Unlike FBA-heavy states, Wyoming has limited fulfillment infrastructure, but sales reps and construction project sites are common physical-nexus triggers for out-of-state businesses.

Rates · Wyoming

What you'll collect, city by city.

Wyoming's statewide base rate is 4%. Counties and certain municipalities layer additional sales taxes on top, so the combined rate depends on the delivery address. Notably, Wyoming taxes digital goods at the same rate as physical goods — a distinction that catches many digital sellers off guard.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
WyomingStatewide base rate4%4%4%0%0%
Cheyenne5%5%5%0%0%
Casper5%5%5%0%0%
Laramie6%6%6%0%0%
Gillette5%5%5%0%0%
Jackson7%7%7%0%0%

SaaS and most services are not subject to Wyoming sales tax. Digital goods and downloads are taxable at the same combined rate as tangible personal property. Rates shown use representative ZIP codes from the facts file per jurisdiction. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined Wyoming state and local rate for any delivery address.

Open the sales tax calculator
Taxability · Wyoming

Is your product taxable here?

Wyoming taxes tangible goods and digital products but exempts SaaS and professional services — an important split for tech and software companies selling into the state.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Wyoming are taxable at the combined state and local rate of the delivery address.
Digital goodsTaxableWyoming taxes electronically delivered digital products at the same combined rate as tangible goods — downloads, digital media, and similar products are not exempt.
SaaS & cloud softwareNot taxableRemotely-accessed software — both B2B and B2C — is exempt in Wyoming. No download means no taxable transfer of tangible personal property.
Professional servicesNot taxableConsulting, legal, design, and similar professional services are not subject to Wyoming sales tax.
General servicesNot taxableWyoming does not broadly tax services; most general business services are exempt from sales and use tax.
Bundled hardware + softwarePartialThe hardware portion is taxable; separately-stated SaaS or remotely-accessed software is exempt. Itemize your invoices to avoid tax on the software component.
Filings · Wyoming

Filing schedules and due dates.

The Wyoming Department of Revenue assigns a filing frequency at registration based on expected tax liability. Returns must be filed for every assigned period, including periods with zero taxable sales.

FrequencyReturnDue dateWho it applies to
MonthlyMost commonWyoming Sales and Use Tax Return (filed via Wyoming Tax Portal)Last day of the month following the reporting periodHigher-volume sellers with larger monthly tax liability, as assigned by the Department
QuarterlyWyoming Sales and Use Tax Return (filed via Wyoming Tax Portal)Last day of the month following the close of the quarter — Apr 30, Jul 31, Oct 31, Jan 31The typical assignment for most remote sellers and mid-size businesses
AnnualWyoming Sales and Use Tax Return (filed via Wyoming Tax Portal)January 31 for the prior calendar yearLow-volume sellers with minimal annual tax liability, as assigned by the Department

Crossed the threshold, or about to?

A Commenda expert will review your Wyoming exposure, register you with the Wyoming Department of Revenue, and take over the filing calendar — usually within a week.

The state authority

Wyoming DOR — the state's tax office.

The Wyoming Department of Revenue administers sales and use tax through the Wyoming Tax Portal. One account covers registration, filing, and payment — no separate local portals for most sellers.

excise-tax-div.wyo.gov

Registration requires a Tax Portal username and password. A State Tax ID (format XXXXXXX) is assigned upon approval and used for all subsequent filings and correspondence.

What you can do there
  • Register for a sales tax account

    Free to register online through the Wyoming Tax Portal. Out-of-state sellers register as remote sellers and receive a state tax ID upon approval.

  • File returns and pay

    All Wyoming sales and use tax returns, amendments, and payments are submitted through the Tax Portal using your assigned username and password.

  • Look up the rate for any address

    The Wyoming Department of Revenue provides rate lookups by ZIP code and address to identify the correct combined state and local rate.

  • Verify a resale certificate

    Confirm a customer's Wyoming sales tax exemption status before accepting an exemption certificate on a Wyoming sale.

Exposure & exemptions · Wyoming

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Wyoming offers a voluntary disclosure program for out-of-state sellers who come forward before the Department identifies them — it limits lookback exposure and can reduce or waive penalties.

Lookback
Generally 3 years under a VDA — versus a longer exposure if the Department contacts you first
Penalties
May be waived or reduced under the program for disclosed periods
Interest
Still due on underpaid tax — interest relief is not typically part of the Wyoming VDA
Unfiled returns
No statute of limitations runs until a return is filed; disclosing voluntarily limits your back-period exposure

Exemption certificates accepted

Collect a valid certificate at the time of sale and retain it on file — Wyoming places the burden of proof on the seller if an exemption is later challenged.

Resale
Wyoming Sales Tax Exemption Certificate (Wyoming DOR form); buyer must hold an active Wyoming sales tax account
Multi-state
Wyoming is a member of the Streamlined Sales Tax (SST) Agreement — sellers may accept the SST Uniform Exemption Certificate
Agricultural
Qualifying purchases of machinery, equipment, and supplies used directly in agricultural production may be exempt
Government / nonprofit
Sales to Wyoming and federal government entities are generally exempt; qualifying nonprofits may present a Wyoming exemption certificate

FAQ · Wyoming

Wyoming questions, answered.

The questions remote sellers ask us most about Wyoming sales tax.
Read our FAQ library

Wyoming's economic nexus threshold is $100,000 in gross sales into the state or 200 or more separate transactions into the state during the current or preceding calendar year — whichever you cross first creates the obligation to register and collect.

Yes. Wyoming taxes electronically delivered digital products at the same combined rate as tangible personal property. Downloads, digital media, and similar digital goods are not exempt — this is a common compliance gap for digital-first businesses.

No. Remotely-accessed software — both B2B and B2C SaaS — is not subject to Wyoming sales tax. Because nothing tangible is delivered, it falls outside the taxable base. If you bundle SaaS with taxable digital downloads, itemize the invoice to isolate the exempt component.

No. Wyoming excludes marketplace-facilitated sales from the economic nexus calculation. Sales made through Amazon, Etsy, or other registered marketplace facilitators do not count toward your $100,000 or 200-transaction threshold.

Wyoming's statewide base rate is 4%. County and municipal taxes stack on top, resulting in combined rates that range from 5% in Cheyenne and Casper to 7% in Jackson (Teton County), which carries the highest combined rate in the state.

Any physical presence creates nexus immediately — offices, employees (including remote workers based in Wyoming), warehouses, inventory stored at a third-party fulfillment center, and dependent or independent agents. There is no sales minimum for physical nexus.

Yes. Once registered, the Wyoming Department of Revenue expects a return for every assigned period, even periods with no taxable sales. Filing a zero return is required to keep your account in good standing and avoid notices.

Yes. Commenda monitors your Wyoming exposure, registers you with the Department of Revenue, calculates the correct combined rate on every transaction, and files each return on schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.