Wyoming: Sales Tax Handbook
What constitutes sales tax nexus in Wyoming?
One of the more complicated aspects of Wyoming sales tax law is sales tax nexus, the determination of whether a particular sale took place within the taxation jurisdiction of Wyoming, and is thus subject to state (and possibly local) sales taxes.
If a vendor's transactions are determined to have nexus in Wyoming, the vendor must register for a Wyoming sales tax license and collect appropriate sales taxes from the buyer for all transactions with nexus in the state. On this page, we have compiled some of the most commonly needed facts about what constitutes sales tax nexus in Wyoming.
Sales Tax Nexus in Wyoming
Wyoming law clearly states that any retailer legally qualifies as a "vendor" has tax nexus within the state's official boundaries.
A "vendor" in the state of Wyoming is legally defined as any individual making retail or wholesale sales of any tangible, physical property, who also has in their possession any office, sales house, warehouse, or any other place of business.
The term can also stretch to include employees or other representatives who are soliciting sales in Wyoming, regardless of whether their place of business is located within the state's boundaries.
For additional details on sales tax nexus law in Wyoming, see the nexus information page from the Department of Revenue at http://www.salestaxsupport.com/sales-tax-information/states-sales-tax-by-state/WY-Wyoming/tax-nexus
Taxation of Internet-Based Sales in Wyoming
NOTE: 2018 Supreme Court Ruling Regarding Online Sales Taxes
In the 2018 Supreme Court case South Dakota vs. Wayfair Inc, Et Al., the court overturned a previous ruling that required a merchant to have physical nexus in order for a state to collect sales tax. This means that any state is now free to enforce collection of sales taxes on out-of-state online merchants. The information provided here may be subject to change, and many states are expected to begin collecting online sales taxes following this ruling.
Depending on the situation, Wyoming may or may not charge sales tax on Internet-based transactions. In Wyoming, a"Vendor", or an individual who has sales nexus within the state,includes every person who regularly or systematically engages in solicitation by a minimum of three transmittances of advertising content in any complete calander yeay in a consumer market in the state, with the use electronic media
The nexus status and taxability of Internet-based sales, by vendors and/or consumers within Wyoming, have been the subject of hot debate in recent years. You can learn more on our introduction to Internet-based sales taxes.
Does my business have tax nexus in Wyoming?
The folks at the sales tax compliance company Avalara are an approved Wyoming sales tax partner, and you can use their free Wyoming nexus wizard tool to determine whether or not your business has nexus, and is therefore required to pay Wyoming sales taxes. If you're interested in automating your sales tax collection and filing process, click here to get more information.
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