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.
Contents1.) Taxability of Goods and Services
- General Wyoming taxability guidelines
- Are services subject to sales tax?
- Is shipping & handling subject to sales tax?
- Are drop shipped items taxable?
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.Top
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.Top
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. ,
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.
|Products on Amazon.com||EXEMPT|
|Food and Meals|
|Grocery Food||EXEMPT *|
|Leases and Rentals|
|Motor Vehicles||TAXABLE *|
|Tangible Media Property||TAXABLE|
|Manufacturing and Machinery|
|Utilities & Fuel||EXEMPT|
|Medical Goods and Services|
|Newspapers and Magazines|
|General Occasional Sales||TAXABLE *|
|Optional Maintenance Contracts|
|General Optional Maintenance Contracts||EXEMPT *|
|Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts||TAXABLE|
|Pollution Control Equipment|
|General Pollution Control Equipment||EXEMPT|
|Janitorial Services||EXEMPT *|
|Transportation Services||TAXABLE *|
|Software and Digital Products|
|Canned Software - Delivered on Tangible Media||TAXABLE|
|Canned Software - Downloaded||TAXABLE|
|Custom Software - Delivered on Tangible Media||EXEMPT|
|Custom Software - Downloaded||EXEMPT|
|Customization of Canned Software||TAXABLE|
|Digital Products||TAXABLE *|
|Vending Machine Sales|
* See notes in category taxability page for details
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