Introduction
Wyoming is known for its business-friendly tax policies, including no state income tax and low property taxes. However, Wyoming does have a sales tax, which applies to most goods and some services.
This guide explains Wyoming’s sales tax rates, what is taxable, exemptions, and how businesses can comply with sales tax laws.
What Is Wyoming’s Sales Tax Rate?
- State Sales Tax Rate: 4%
- Local Sales Taxes: Up to 2% (varies by county)
- Maximum Combined Sales Tax: 6%
Example Sales Tax Calculation
- Purchase Price: $100
- State Sales Tax (4%): $4.00
- Local Sales Tax (2% in some counties): $2.00
- Total Cost: $106.00
Which Goods and Services Are Taxable in Wyoming?
Taxable Items
- Retail sales (clothing, electronics, furniture)
- Restaurant food & beverages
- Hotel and lodging stays
- Vehicles and auto repairs
- Some professional services
Non-Taxable Items
- Groceries – Wyoming does not tax unprepared food.
- Prescription drugs & medical devices – Fully exempt.
- Most services – Many professional and personal services are not taxed.
Sales Tax Rates by County in Wyoming
| County | State Tax | Local Tax | Total Sales Tax |
|---|---|---|---|
| Laramie County | 4% | 2% | 6% |
| Natrona County | 4% | 1% | 5% |
| Teton County | 4% | 2% | 6% |
| Albany County | 4% | 1% | 5% |
| Campbell County | 4% | 1% | 5% |
Most Wyoming counties charge between 5% and 6% total sales tax.
Wyoming Sales Tax Exemptions
Certain purchases are exempt from Wyoming sales tax, including:
- Groceries (unprepared food)
- Medical services & prescriptions
- Government purchases
- Agricultural equipment & livestock
- Manufacturing machinery
Sales Tax for Wyoming Businesses
Who Needs to Collect Wyoming Sales Tax?
Businesses that:
- Sell taxable goods or services within Wyoming.
- Have a physical location in Wyoming (nexus).
- Sell online to Wyoming customers and exceed economic thresholds.
How to Register for a Wyoming Sales Tax Permit
- Apply through the Wyoming Department of Revenue.
- Businesses receive a Sales & Use Tax License to collect tax.
How to File & Pay Wyoming Sales Tax
- Sales tax returns are filed monthly, quarterly, or annually based on sales volume.
- Due dates: 15th of the month following the reporting period.
Do Online Sellers Need to Collect Wyoming Sales Tax?
- Yes, out-of-state businesses selling more than $100,000 or 200 transactions per year to Wyoming customers must collect and remit sales tax.
- Online platforms like Amazon, Etsy, and eBay often handle this automatically.
Wyoming Use Tax (For Out-of-State Purchases)
- Wyoming residents who buy items tax-free online or from another state may owe use tax.
- Use tax rate = same as the local sales tax rate.
IRS Compliance & Business Sales Tax Filing
- Wyoming Sales & Use Tax Return – Filed online with the Wyoming Department of Revenue.
- Form 1040 (Schedule C) – Sole proprietors report business income & expenses.
- Form 1120 / 1120S – Corporations & S-Corps report income.
Conclusion
Wyoming has a 4% state sales tax, with local taxes up to 2%, making the maximum combined rate 6%. Businesses must register for a Sales Tax license, collect tax, and file sales tax returns on time.
For expert sales tax compliance and business tax planning, schedule a meeting with our CPA Anshul Goyal by clicking at https://calendly.com/anshulcpa/ now.
Frequently Asked Questions (FAQs)
1. Does Wyoming have a state sales tax?
Yes, Wyoming has a 4% state sales tax, plus local taxes up to 2%.
2. Are groceries taxed in Wyoming?
No, unprepared food is exempt from sales tax.
3. Do online sellers need to collect Wyoming sales tax?
Yes, if sales exceed $100,000 or 200 transactions annually.
4. When are Wyoming sales tax returns due?
The 15th of the month following the reporting period (monthly, quarterly, or annually).
5. Should I hire a CPA for sales tax compliance?
Yes, a CPA helps ensure accurate sales tax collection, reporting, and filing.
About Our CPA
Anshul Goyal, CPA EA FCA is a licensed Certified Public Accountant and an IRS Enrolled Agent (EA). He specializes in Wyoming sales tax compliance, business tax planning, and IRS compliance.
Schedule a consultation today with Anshul Goyal, CPA, for expert sales tax guidance.