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Wyoming Sales Tax Information

Sales Tax Rate
4.0%
Local Taxes
Yes
Website
Department of Revenue
Tax Line
307-777-5200

Sales tax is as excise tax or tax on consumption which is applied to retail sales, leases of tangible personal property, admission fees and some services subject to taxation per Wyoming law.

The purchaser pays the tax to the vendor.

Tangible personal property is defined as property which is neither intangible personal property nor real property. It is personal property which may be seen, weighed, measured, felt, touched or which is in any other manner perceptible to the senses. Intangible property is property which represents value such as money, gold, silver, bank drafts, securities and other equity and debt instruments. Real property is land and the structures permanently affixed to the land.

Tax rules on shipping and/or handling

Delivery charges (both shipping and handling) are subject to sales tax in Wyoming.

Deadlines

Sales tax is due at the end of the month following the month of sale, regardless of how consideration is received. The estimated sales volume you declare on your Wyoming Sales/Use Tax License Application will initially determine your filing frequency. The sales volume will be used to calculate the tax amount you are likely to collect each month.

  • Quarterly filing: $0.00 - $150.00 in collected tax per month.
  • Monthly filing: More than $150.00 in collected tax per month.

Penalties & Interest

According to 39-15-108, you will be charged 1 percent each month after you have under-paid what you owe the state in sales tax. The state may also levy a 10 percent penalty in cases they feel not filing or paying was done on purpose. If you collect sales tax and do not remit all of it to the state you may be found guilty of a misdemeanor or a felony depending on how much money you have withheld from the state.

How to File & Pay

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
  • Instructions

Record Keeping Requirements

According to the state, you’re required to keep “suitable” records for 3 years (39-15-107). That means records what’s “necessary to determine the amount of tax for which he is liable under this article, together with all invoices and books showing all merchandise purchased for resale.”

Business Registration Requirements

Any person who meets the following definition of vendor must license to collect and remit sales tax. Wyoming Statute (W.S.) 39-15-101(a)(xv) states:

  • “Vendor” means any person engaged in the business of selling at retail or wholesale tangible personal property, admissions, or services, which are subject to taxation under this article.
  • “Vendor” includes a vehicle dealer as defined by W.S. 31-16-101(a)(xviii).
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