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Wyoming Sales Tax Information

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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.

When are Wyoming Sales Tax Returns Due?

When you file and pay Wyoming sales tax depends on two things: your assigned filing frequency and your state’s due dates.

Rank City Population County Total SalesTax
1 Cheyenne 63,335 Laramie 5.00%
2 Casper 60,285 Natrona 5.00%
3 Gillette 32,649 Campbell 5.00%
4 Laramie 32,158 Albany 6.00%
5 Rock Springs 23,962 Sweetwater 6.00%
6 Sheridan 17,873 Sheridan 6.00%
7 Green River 12,465 Sweetwater 6.00%
8 Evanston 12,133 Uinta 5.00%
9 Riverton 10,873 Fremont 5.00%
10 Jackson 10,523 Teton 5.00%
11 Cody 9,792 Park 5.00%
12 Rawlins 9,040 Carbon 6.00%
13 Lander 7,686 Fremont 5.00%
14 Torrington 6,669 Goshen 5.25%
15 Douglas 6,531 Converse 5.00%
16 Powell 6,462 Park 5.00%
17 Ranchettes 6,138 Laramie 5.00%
18 Worland 5,372 Washakie 5.00%
19 Buffalo 4,632 Johnson 5.00%
20 South Greeley 4,478 Laramie 5.00%

Top 20 Most Populous Cities in Wyoming and their Sales Tax Rates (June 2017)

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.

How often you are required to file sales tax in Wyoming follows this general rule:

Average Monthly Tax Liability Filing Frequency
$150.01 and up Monthly
$50.01 to $150.00 Quarterly
$0 to $50.00 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.

2017 Wyoming Monthly Sales Tax Filing Due Dates

Taxable Period Due Date
January February 28, 2017
February March 31, 2017
*March May 1, 2017*
April May 31, 2017
May June 30, 2017
June July 31, 2017
July August 31, 2017
*August October 2, 2017*
September October 31, 2017
October November 30, 2017
*November January 2, 2018*
December January 31, 2018

*indicates a due date pushed back due to a weekend or holiday

2017 Wyoming Quarterly Sales Tax Filing Due Dates

Taxable Period Due Date
*Q1 (Jan-March) May 1, 2017*
Q2 (April-June) July 31, 2017
Q3 (July-Sept) October 31, 2017
Q4 (Oct-Dec) January 31, 2018

*indicates a due date pushed back due to a weekend or holiday

2017 Wyoming Annual Sales Tax Filing Due Dates

Taxable Period Due Date
2017 January 31, 2018

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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