What is Wyoming's sales tax rate?

Wyoming's state sales tax rate is 4%. Counties add local taxes, bringing combined rates to 5–6% in most areas. Wyoming is an SST member state with a relatively simple sales tax structure.

What is Wyoming's economic nexus threshold?

Wyoming's economic nexus threshold is $100,000 in gross sales or 200 or more transactions into Wyoming in the current or prior calendar year. Wyoming enacted economic nexus following the 2018 Wayfair decision.

Sales tax in Wyoming — rates, nexus, and filing

Wyoming is administratively simple — 4% base, county-only locals, SST member, and a relatively narrow set of taxable items.

Key facts

Detail	Wyoming
State rate	4%
Local taxes	County option taxes; combined rates 4%–6%
Cheyenne combined rate	~6%
Casper combined rate	~6%
Economic nexus threshold	$100,000 OR 200 transactions
SST member	Yes
Marketplace facilitator law	Yes
Registration	Wyoming Department of Revenue (revenue.wyo.gov)
Return due date	Last day of the month following the reporting period

Taxability highlights

Food and groceries: Exempt from the state sales tax. Prepared food (restaurant meals, hot food) is taxable.

Clothing: Taxable in Wyoming, no clothing exemption.

Digital goods: Wyoming has limited taxability for digital goods; tangible software sold on physical media is taxable, but digital delivery of software has less clear treatment. Confirm with WY DOR guidance for specific product types.

Shipping: Generally taxable when the product is taxable.

Manufacturing and mining: Wyoming has various industrial exemptions relevant to its energy and agriculture sectors; less relevant for typical ecommerce sellers.

SST membership

Wyoming’s SST membership means the SST Exemption Certificate is accepted and CSP-enrolled sellers receive audit protection in Wyoming.

No state income tax

Wyoming has no individual or corporate income tax, relying heavily on sales and use tax and severance taxes on natural resources. This doesn’t affect remote seller obligations but is relevant for businesses with Wyoming operations.

Marketplace facilitators

Marketplace facilitators collect and remit Wyoming sales tax on third-party sales.