Wyoming: Sales Tax Handbook
Wyoming Sales Tax Rate
| State Sales Tax | Local Sales Tax Range | Average Local Tax | Average Combined Tax | Max Combined Tax |
|---|---|---|---|---|
| 4% | 0% - 4% | 1.518% | 5.518% | 8% |
2024 Wyoming Sales Tax Handbook
Wyoming Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
Wyoming's Sales Tax By The Numbers:
Wyoming has a lower-than-average sales tax, including when local sales taxes from Wyoming's 106 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 41st highest by combined state + local sales tax
Ranked 1st highest by per capita revenue from state + local sales taxes ($2,103 per capita)
Rankings by State Sales Tax Only:
Ranked 22nd highest by state sales tax rate
Ranked 5th highest by per capita revenue from the statewide sales tax ($1,212 per capita)
Printable PDF Wyoming Sales Tax Datasheet
Wyoming has a statewide sales tax rate of 4%, which has been in place since 1935.
Municipal governments in Wyoming are also allowed to collect a local-option sales tax that ranges from 0% to 4% across the state, with an average local tax of 1.518% (for a total of 5.518% when combined with the state sales tax). The maximum local tax rate allowed by Wyoming law is 2%. You can lookup Wyoming city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in Wyoming. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the Wyoming Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in Wyoming?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how Wyoming taxes five types of commonly-exempted goods:
Clothing
4%
Groceries
EXEMPT
Prepared Food
4%
Prescription Drugs
EXEMPT
OTC Drugs
4%
For more details on what types of goods are specifically exempt from the Wyoming sales tax see Wyoming sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in Wyoming? Taxation of vehicle purchases in particular are discussed in the page about Wyoming's sales tax on cars.
Are services subject to sales tax in Wyoming?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In Wyoming, specified services are taxable.
About the Wyoming Sales Tax
In the state of Wyoming, there is a relatively simple sales tax rate, which utilizes a flat state tax rate. However, in addition to the flat state tax rate, counties add an additional flat local tax. Resort districts also have the option to levy their own local taxes at the same flat rate as the counties.
Is the Wyoming Sales Tax Destination-Based or Origin-Based?
Wyoming is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within Wyoming from a Wyoming vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is Wyoming a Streamlined Sales Tax State?
Wyoming is a member of the Streamlined Sales and Use Tax Agreement, which means that the Wyoming Department of Revenue has taken significant steps to simplify Wyoming's sales tax rules and administration process.
Contact the Wyoming Department of Revenue
The Wyoming Sales Tax is administered by the Wyoming Department of Revenue. You can learn more by visiting the sales tax information website at revenue.wyo.gov.
Phone numbers for the Sales Tax division of the Department of Revenue are as follows:
- Local Phone: (307) 777-5200
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your Wyoming sales taxes, we recommend the following books:
Small Business Taxes For Dummies
This introductury book assists both current and aspiring small business owners with important tax planning issues, and covers a wide variety of small business tax topics.
Buy on Amazon
A Guide to Sales and Use Tax
This book provides information and insights on how to comply with a multitude of sales and use tax laws and regulations. This is our recommendation if you need an in-depth look into sales taxes.
Buy on AmazonSimplify Wyoming sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
Wyoming Sales Tax Rates by Zip Code:
Need an updated list of Wyoming sales tax rates for your business? Download our Wyoming sales tax database!