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Learn the fundamentals of sales tax
Do you need to collect sales tax in Wyoming?
You’ll need to collect sales tax in Wyoming if you have nexus there. There are two ways that sellers can be tied to a state when it comes to nexus: physical or economic. Physical nexus means having enough tangible presence or activity in a state to merit paying sales tax in that state. Economic nexus means passing a states’ economic threshold for total revenue or the number of transactions in that state.
Do you have physical nexus in Wyoming?
Wyoming considers a seller to have physical nexus if the following apply:
- Person engaged in the business of selling at retail or wholesale tangible personal property, admissions or services which are subject to taxation.
You can find Wyoming’s definition of “vendor” here under “Article 1 – State Use Tax.”
Do you have economic nexus in Wyoming?
Effective July 1, 2017, Wyoming considers vendors who make more than $100,000 in sales in the state in the previous or current calendar year, or who make more than 200 transactions in the state in the previous or current calendar year to have economic nexus. This means the state considers these vendors obligated to collect sales tax from buyers in the state. You can read Wyoming’s economic nexus guidance for sellers here.
Is what you’re selling even taxable?
Services in Wyoming are generally not taxable, with some exceptions. However – if the service you provide includes selling, repairing, altering, or improving tangible physical property, you might have to pay sales tax.
Tangible products are taxable in Wyoming, with a few exemptions. These include some grocery items and prescription medicine.
Is SaaS taxable in Wyoming?
SaaS is non-taxable in Wyoming, since the purchaser does not have permanent use of the product. (Source)
How to get a sales tax permit in Wyoming
You can apply online at the Wyoming Internet Filing System for Business.
You can also apply on paper and mail or fax in the Wyoming Sales/Use Tax Application.
You can call (307) 777-5200 for assistance completing the application.
You need this information to register for a sales tax permit in Wyoming:
- Personal identification info (SSN, address, etc.)
- Business identification info (EIN, address, etc.)
- Date of first sale in Wyoming
- Some information about the items you plan to sell
There is a one time license fee of $60, and other Wyoming business registration fees may apply.
Collecting Sales Tax
Wyoming is a destination-based sales tax state. So if you live in Wyoming, collecting sales tax is not very easy. You must collect sales tax at the tax rate where the item is being delivered. This is the same whether you live in Wyoming or not. It is also the same if you will use Amazon FBA there. The state sales tax rate in Wyoming is 4%.
You can look up the local sales tax rate with TaxJar’s Sales Tax Calculator. In Cheyenne, for example, the county tax rate is 1% (for Laramie County), resulting in a total tax rate of 5%.
Should you collect sales tax on shipping charges in Wyoming?
Delivery charges (both shipping and handling) are subject to sales tax in Wyoming.
When are Returns Due?
When you file and pay Wyoming sales tax depends on two things: your assigned filing frequency and your state’s due dates.
How often will you file sales tax returns in Wyoming?
States assign you a filing frequency when you register for your sales tax permit. In most states, how often you file sales tax is based on the amount of sales tax you collect from buyers in the state.
In Wyoming, you will be required to file and remit sales tax either monthly, quarterly, or annually.
Wyoming sales tax returns are almost always due the last day of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
Filing Sales Tax
When it comes time to file sales tax in Wyoming you must do three things:
- Calculate how much sales tax you owe
- File a sales tax return
- Make a payment
How to Calculate How Much Sales Tax You Owe in Wyoming
Calculating how much sales tax you should remit to the state of Wyoming is easy with TaxJar’s Wyoming sales tax report.
All you do is connect the channels through which you sell – including Amazon, eBay, Shopify, Square and more – and we’ll calculate exactly how much sales tax you collected. All the information you need to file your Wyoming sales tax return will be waiting for you in TaxJar. All you have to do is login.
How to File and Pay Sales Tax in Wyoming
You have a few options for filing and paying your Wyoming sales tax:
- Online: The Excise Tax Division offers an internet filing option (WYIFS) for vendors who have access to the internet and want to avoid the paperwork associated with paper returns and checks. Vendors who want to file their returns over the internet should contact the Excise Tax Division and request an internet filing agreement. Vendors can also obtain a copy of this agreement from the website.
- Offline: Sales tax accrued or collected by licensed vendors is remitted to the Department of Revenue via Forms 10, 11 and 17 sales/use tax returns. These forms are pre-printed with the vendor’s “Doing Business As” (d/b/a) name, ownership, address, license number, filing period, and due date. A barcode on the form identifies the particular filing. The returns are mailed or posted on the internet filing system (WYIFS) 30 days prior to the due date of the return.
- Form 10: For licensed vendors with one location in the State and lodging vendors regardless of the number of locations within the state. If you have a physical location within the state, report use tax on line seven (7). (License numbers start with the county designator “01” through “23.”)
- Form 11: A reporting form for vendors with multiple locations within the State, a consolidated return, and out-of-state vendors who ship into the State. Please use section 4B to report use tax. (License numbers start with “24” or “25.”)
- Form 17: For vendors within an approved resort district. Report use tax on line seven (7).
- Sample Form
- AutoFile – Let TaxJar file your sales tax for you. We’ll maintain your sales tax compliance – and take care of the payments, too. You’ll never have to worry about spreadsheets, calculations or filling out complex sales tax returns.