Tax imposition and scope
Wyoming imposes a statewide sales and use tax under W.S. 39-15-103. The tax applies to the sales price paid for retail sales of tangible personal property within the state, gross rental of leased tangible personal property, intrastate telecommunications services, intrastate transportation of passengers, utility services, lodging services, admissions, repair and alteration services for tangible personal property, services and tangible personal property used in oil and gas well operations after production casing is set, and specified digital products sold for permanent use.
The purchaser is liable for the tax on all taxable sales, subject to statutory exemptions listed in W.S. 39-15-105. The statewide rate is 4%, consisting of a 3% base rate and an additional 1% imposed effective July 1, 1993. Counties and municipalities may impose additional local sales taxes.
Economic nexus threshold for remote sellers
Wyoming requires remote sellers without physical presence in the state to register and collect sales tax when their gross revenue from sales of tangible personal property, admissions, or services delivered into Wyoming exceeds $100,000 in the current or immediately preceding calendar year. The transaction-count threshold was eliminated effective July 1, 2024, leaving only the revenue test.
Source: Wyo. Stat. § 39-15-501
Statewide sales tax rate
Wyoming imposes a statewide sales tax rate of 4 percent on all taxable sales. This consists of a base rate of 3 percent under W.S. 39-15-104(a), plus an additional 1 percent imposed effective July 1, 1993, under W.S. 39-15-104(b). The two rates are administered together as a combined 4 percent tax. Counties and municipalities may impose additional local sales taxes.
Source: Wyo. Stat. § 39-15-104
Sales for resale exemption
Wyoming exempts wholesale sales from the sales tax imposed under W.S. 39-15-103. The statute defines "wholesale sale" as a sale of tangible personal property or services to a vendor for subsequent sale. Purchasers claiming the resale exemption must provide the seller with a valid exemption certificate. This exemption prevents the sales tax from applying multiple times to the same property as it passes through the distribution chain before reaching the final consumer.
Marketplace facilitator collection obligation
Wyoming requires marketplace facilitators to collect and remit sales tax on all sales made through their platforms, effective July 1, 2019. Under W.S. 39-15-502(a), a marketplace facilitator is considered the vendor for each sale it facilitates on its marketplace for a marketplace seller, and bears responsibility for all obligations imposed under Wyoming sales and use tax law.
Collection obligation. Subject to the $100,000 economic nexus threshold in W.S. 39-15-501(a), a marketplace facilitator must collect and remit sales tax on two categories of sales: (1) sales the marketplace facilitator makes on its own behalf, and (2) sales the marketplace facilitator facilitates on behalf of all marketplace sellers to customers in Wyoming. The facilitator must collect tax on facilitated sales regardless of whether the marketplace seller has a sales tax permit or would otherwise have been required to collect sales tax if the sale had not been facilitated by the marketplace facilitator. W.S. 39-15-502(b).
Definitions. W.S. 39-15-502(g) defines "marketplace" as any method through which a marketplace seller may sell or offer for sale tangible personal property, admissions, or services subject to taxation under chapters 15 or 16 for delivery into Wyoming, regardless of whether the marketplace seller has a physical presence in the state. A "marketplace facilitator" is any person that facilitates a sale for a marketplace seller through a marketplace by offering for sale by a marketplace seller, by any means, tangible personal property, admissions, or services subject to taxation for delivery into Wyoming. A "marketplace seller" is a vendor who sells or offers for sale taxable property, admissions, or services for delivery into Wyoming through a marketplace owned, operated, or controlled by a marketplace facilitator.
Limited liability relief. If a marketplace facilitator fails to collect or remit sales tax due to incorrect or insufficient information provided by the marketplace seller, the facilitator may be relieved of liability, but the relief cannot exceed 5 percent of the total sales tax due from sales made or facilitated in Wyoming by the marketplace facilitator. When a facilitator is relieved of liability under this provision, the marketplace seller or the purchaser becomes liable for any amount of uncollected, unpaid, or unremitted tax due. No relief is available for sales made by a marketplace seller who is affiliated with the marketplace facilitator; entities are affiliated if one entity owns more than 5 percent of the other entity. W.S. 39-15-502(c)–(d).
Audit focus. The Wyoming Department of Revenue audits only the marketplace facilitator for sales made by marketplace sellers but facilitated by the marketplace facilitator. The Department does not audit marketplace sellers except to the extent the marketplace facilitator seeks relief under the liability relief provision. W.S. 39-15-502(e). The statute also bars class actions against a marketplace facilitator by or on behalf of purchasers arising from or related to an overpayment of sales or use tax collected by the marketplace facilitator, regardless of whether the action is characterized as a tax refund claim. W.S. 39-15-502(f).
Seller registration and threshold calculation. Marketplace sellers who also make direct sales outside the marketplace platform (for example, through their own website) remain responsible for collecting and remitting sales tax on those direct sales if they independently meet the economic nexus threshold. Sales facilitated by a marketplace facilitator are excluded from the marketplace seller's threshold calculation for determining whether the seller has independent economic nexus obligations.
Source: Wyo. Stat. § 39-15-502
Filing frequency and due dates
Wyoming vendors must file sales tax returns monthly under the general rule, with quarterly or annual filing permitted for lower-volume vendors. Under W.S. 39-15-107(a)(i), each vendor shall on or before the last day of each month file a true return showing the preceding month's gross sales and remit all taxes to the Wyoming Department of Revenue. Returns must contain the information and be made in the manner the Department prescribes by regulation.
Monthly filing. The default filing frequency is monthly. A vendor reporting January sales, for example, must file its return and remit all tax due by the last day of February. The statute allows the Department to grant extensions for filing returns and paying the taxes by regulation, but no extension may exceed ninety (90) days.
Quarterly and annual filing. If the total tax to be remitted by a vendor during any month is less than $150.00, the Department authorizes quarterly or annual returns in lieu of the monthly return. The remittance for a quarterly or annual period is due on or before the last day of the month following the end of the quarter or year for which the tax was collected. W.S. 39-15-107(a)(i). The Department assigns filing frequency based on a vendor's tax liability; vendors do not self-select their frequency.
Vendor compensation credit. Wyoming offers a vendor compensation credit to offset the cost of collecting and remitting sales tax. Under W.S. 39-15-107(a)(ii), vendors who file and pay on or before the fifteenth (15th) day of the month following the reporting period—rather than waiting until the last day of the month—may claim a tiered credit. The credit equals 1.95% of the first $6,250 of tax due, plus 1.56% of tax due exceeding $6,250, with the total credit capped at $500 per month. The credit is deducted only from the portion of tax distributed to the state general fund under W.S. 39-15-111(b)(i). The early-payment benefit does not change the underlying filing deadline for vendors who do not claim the credit; it provides an incentive for early payment.
Discontinuing business. A vendor must file a final return within thirty (30) days after discontinuing or selling the business. W.S. 39-15-107(a)(vi).
Zero returns. Even if a vendor has no taxable sales during a reporting period, the vendor must file a return showing zero sales to maintain active status and avoid late-filing penalties.
Source: Wyo. Stat. § 39-15-107