Wyoming: Marijuana Tax Handbook
Wyoming Marijuana Tax Rate
| Sales Tax Medical | Excise Tax Medical | Max Medical Tax | Sales Tax Recreational | Excise Tax Recreational | Max Recreational Tax |
|---|---|---|---|---|---|
| N/A | N/A | N/A | N/A | N/A | N/A |
2024 Wyoming Marijuana Tax Handbook
Medical marijuana is illegal in Wyoming, so there are no taxes for it.
Recreational marijuana is illegal in Wyoming, so there are no taxes for it.
About Wyoming Marijuana Tax
Does Wyoming have a Controlled Substances Tax?
It is governed by the Wyoming Statutes Title 39. Taxation and Revenue ยง 39-15-101 
. It is referred to and taxed as Tangible Personal Property. 'Tangible personal property' means all personal property that can be seen, weighed, measured, felt or touched, or that is in any other manner perceptible to the senses. 'Tangible personal property' includes electricity, water, gas, steam and prewritten computer software; and includes any controlled substances as defined by W.S. 35-7-1002(a)(iv) which are not sold pursuant to a written prescription of or through a licensed practitioner as defined by W.S. 35-7-1002(a)(xx) ;
How do Wyoming's marijuana taxes compare to the states around it?
- Medical marijuana: Legal
- Medical Excise Tax: 0%
- Medical Sales Tax: 2.90%
- Recreational marijuana: Legal
- Recreational Excise Tax: 15%
- Recreational Sales Tax: 15.00%
- Medical marijuana: Illegal
- Recreational marijuana: Illegal
- Medical marijuana: Legal
- Medical Excise Tax: 4%
- Medical Sales Tax: N/A
- Recreational marijuana: Legal
- Recreational Excise Tax: 20%
- Recreational Sales Tax: NA
- Medical marijuana: Illegal
- Recreational marijuana: Illegal
- Medical marijuana: Legal
- Medical Excise Tax: N/A
- Medical Sales Tax: 0.00%
- Recreational marijuana: Legal
- Recreational Excise Tax: 15%
- Recreational Sales Tax: 4.50%
- Medical marijuana: Legal
- Medical Excise Tax: N/A
- Medical Sales Tax: 0.00%
- Recreational marijuana: Illegal
Note: It is illegal to transport marijuana accross state lines.
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