What is the Wyoming sales tax rate?
The state rate is 4%. Counties add their own taxes, usually 1% to 2%, so combined rates are commonly between 5% and 6%. There are no separate city sales taxes. Tax is charged at the rate for the county of delivery. Groceries are exempt.
When does an online seller have to collect in Wyoming?
You must collect if you have a physical presence in Wyoming, such as staff, an office or inventory, or if your gross revenue from sales into Wyoming is more than $100,000 in the previous or current calendar year. The separate test of 200 transactions was removed from July 1, 2024. Guidance indicates that sales made through marketplaces count towards the figure.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Wyoming requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Register online with the Wyoming Department of Revenue, through its internet filing system, for a sales and use tax license. A one-time license fee of $60 is commonly cited, though some sources say remote sellers pay nothing, so check when you apply. Wyoming is a member of the Streamlined Sales Tax agreement, so you can also register through the Streamlined system. See Streamlined Sales Tax registration.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Wyoming against its threshold.
Register before collecting
With the Wyoming tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Wyoming assigns, including zero returns where required.
How are returns filed?
Returns are filed online and are due by the last day of the month after the period. The Department assigns monthly, quarterly or annual filing based on the tax you collect. County taxes are reported on the same return.
See how to file a sales tax return.
What changed in 2024?
Until June 30, 2024, a remote seller had to register at either $100,000 of sales or 200 transactions. From July 1, 2024, only the dollar test applies. A seller with many small orders but less than $100,000 of Wyoming revenue no longer has economic nexus, and one that registered only because of the old test can ask to cancel its license after filing a final return. See cancelling a sales tax permit.
Does forming a Wyoming LLC create sales tax nexus?
Not by itself. Many online sellers form a Wyoming LLC because the state has no income tax and low fees, while running the business from elsewhere. Registering the LLC there does not mean you must collect Wyoming sales tax; that depends on physical presence, such as staff or inventory in the state, or on passing the $100,000 threshold. See how to form an LLC in Wyoming.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Wyoming?
We check whether you have Wyoming nexus, register you, and file your Wyoming sales tax returns.
Questions people ask
What is the Wyoming economic nexus threshold?
More than $100,000 of gross revenue from sales into Wyoming in the previous or current calendar year.
Does Wyoming still have a 200-transaction test?
No. It was removed on July 1, 2024.
What is the Wyoming sales tax rate?
4% at state level, plus county tax, usually 1% to 2%.
Does a Wyoming LLC have to collect Wyoming sales tax?
Only if it has a physical presence in Wyoming or passes the $100,000 threshold.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Wyoming Department of Revenue: Excise tax
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 2, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.