Wyoming: Sales Tax Handbook

What purchases are taxable in Wyoming?

The taxability of various transactions (like services and shipping) can vary from state to state, as do policies on subjects such as whether excise taxes or installation fees included in the purchase price are also subject sales tax. This reference is here to help answer your questions about what is and is not subject to the Wyoming sales tax.

Section 1: Taxability of Goods and Services

What transactions are generally subject to sales tax in Wyoming?

In the state of Wyoming, sales tax is legally required to be collected from all tangible, physical products being sold to a consumer, and certain services are taxed as well.

Are services subject to sales tax in Wyoming?

The state of Wyoming does not usually collect sales taxes on the vast majority of services performed. An example of taxed services would be one which sells, repairs, alters, or improves tangible physical property.

This means that a carpenter repairing a roof would be required to collect sales tax, while an accountant would not be required to impose sales tax unto his clients.

You can find a table describing the taxability of common types of services later on this page.

Are shipping & handling subject to sales tax in Wyoming?

In the state of Wisconsin, the laws regarding tax on shipping and handling are very simple. Essentially, all items being shipped in this state, taxable or not, will have handling and shipping charges which are usually considered to be taxable. The only exemption to this rule is when the charges are stated separately on the invoice, not part of the purchase price as a whole.

Are drop shipments subject to sales tax in Wyoming?

"Drop shipping" refers to the common business practice in which a vendor, often in a different state, makes a sale of a product which is shipped to the end-user by a third party supplier hired by the initial vendor. In Wyoming, drop shipments are generally subject to state sales taxes. ,

Top

Section 2: Taxability of Various Items in Wyoming

This table shows the taxability of various goods and services in Wyoming. If you are interested in the sales tax on vehicle sales, see the car sales tax page instead. Scroll to view the full table, and click any category for more details.

* See notes in category taxability page for details