Navigating Wyoming’s sales tax guidelines
Is your business obligated to collect sales tax and remit payments in Wyoming? Each state has different guidelines that stipulate when a business or a remote seller must apply for a sales tax permit and collect and remit these taxes on sales in the state. Tax compliance requires that businesses understand the sales tax laws in every state in which they sell their goods or services. Learn more about the tax guidelines in Wyoming, including economic nexus thresholds, and estimate your potential tax liability with TaxJar’s sales tax calculator.
Do you need to collect sales tax in Wyoming?
Business or remote sellers are required to collect sales tax in Wyoming if they have either physical or economic nexus in the state. Physical nexus means that a business has a tangible presence or activity in the state. Economic nexus means the business (or remote seller) has met Wyoming’s economic threshold for total revenue or the number of transactions.
Do you have physical nexus in Wyoming?
Wyoming considers a seller to have physical nexus based on the following criteria:
- A person is engaged in the business of selling at retail or wholesale tangible personal property, admissions or services which are subject to taxation.
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 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. As of July 1, 2024, Wyoming removed the 200-transaction threshold from their economic nexus requirements.
Is what you’re selling 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 need to collect and remit 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.
How to get a sales tax permit in Wyoming
You can apply for a sales tax permit online at the Wyoming Internet Filing System for Business. Businesses can also download the Wyoming Sales/Use Tax Application and mail or fax it to the Wyoming Department of Revenue..You can call (307) 777-5200 for assistance completing the application.
Or visit our registration page to request for TaxJar to manage your Wyoming registration.
Businesses need to submit the following information when registering 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.
Use the Streamlined Sales Tax™ Registration System (SSTRS)
Wyoming is a Streamlined Sales Tax™ Member state. The Streamlined Sales Tax™ Registration System provides businesses with a centralized location for businesses to register for sales tax permits in member states. The system was created to streamline the sales tax permit process for businesses with economic nexus in many states.
Businesses and remote sellers can use the SSTRS to apply for a sales tax permit in any member state. They can also contract with a Certified Service Provider™ (CSP™) for sales tax concierge services and sales tax assistance in any state in which they are registered via the SSTRS.
Collecting sales tax in Wyoming
Wyoming is a destination-based sales tax state. This means that if your business is based in Wyoming, you must collect sales tax at the tax rate where the item is delivered. This guideline applies to remote sellers (out-of-state sellers), too.. It is also the same if you use Amazon FBA. 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 not exempt from sales tax in Wyoming.
When are Wyoming sales tax returns due?
When you file and pay Wyoming sales tax depends on 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 in Wyoming
When it’s time for you to file sales tax in Wyoming, follow these three steps:
- 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.
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.
How to file and pay sales tax in Wyoming
You have a few options for filing and remitting 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 on the WYIFS site..
- 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).
- 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.
