The sales tax rate in Casper, WY is 6% through June 30, 2026, then drops to 5% on July 1, 2026. That total is built from three layers: a 4% Wyoming state tax, a 1% Natrona County general-purpose tax, and a 1% Casper-only Specific Purpose (SPEC) tax that ends mid-2026.1City of Casper. Taxes
The Three Layers Behind the 6%
Wyoming’s statewide rate is 4%. The statute technically sets a 3% base with a permanent 1% surcharge on top, but the practical result is a flat 4% state levy on every taxable sale.2Wyoming Statutes. Wyoming Code 39-15-104 – Taxation Rate
Natrona County voters have approved a 1% general-purpose excise tax, commonly called the “one cent” tax, which applies to every taxable purchase in the county, Casper included. It funds infrastructure and community projects for the county and its municipalities, and comes up for renewal at the November 3, 2026 general election.3City of Casper. Natrona County One Cent Sales Tax
The third layer is the one that surprises visitors. Casper voters approved a 1% Specific Purpose tax that took effect April 1, 2025 and pushed the combined rate to 6% on purchases made in the city and on online or catalog orders delivered to Casper addresses.4City of Casper. SPEC Tax
When the Rate Drops Back to 5%
The SPEC tax is temporary. Wyoming law caps this type of municipal tax at two years or until the target amount is collected, whichever comes first. Casper’s SPEC was authorized to raise $18.3 million for four projects: $7.3 million to rebuild the Metro Animal Shelter, $4.4 million toward replacing Fire Station #1, $5 million to replace 911 Dispatch Center equipment, and $1.5 million to reconstruct the Washington Park Bandshell.
The city has announced that Casper’s sales tax will return to 5% on July 1, 2026.5City of Casper. Mayor Pacheco Announces Early End to Casper SPEC Tax After that date, the 6% figure no longer applies.
What Casper Charges Sales Tax On
Wyoming’s tax base is broader than physical merchandise. The rate applies at the register to:
- Tangible personal property, including clothing, electronics, furniture, vehicles, and building materials
- Prepared meals sold at restaurants, cafes, food trucks, and deli counters
- Admissions to sporting events, concerts, movies, and recreation facilities
- Lodging at hotels, motels, and short-term rentals
These categories come directly from the state’s taxing framework.6Wyoming Legislature. Wyoming Sales Tax 101
Digital products are also taxable, with a distinction worth knowing. Permanent digital downloads — purchased music, movies, e-books, downloaded software — are taxable like physical goods, and streaming or subscription access without permanent ownership is also subject to tax under Wyoming’s specified digital products provisions.7Wyoming Legislature. HB0176 – Specified Digital Products Software-as-a-service, where you use software hosted on someone else’s servers without downloading it, is generally treated as a nontaxable service.
What’s Exempt
Wyoming exempts several categories that matter for day-to-day shopping in Casper:8Wyoming Statutes. Wyoming Code 39-15-105 – Exemptions
- Groceries purchased for home consumption. Prepared foods from a deli counter or hot bar do not qualify.
- Prescription drugs for human relief, insulin, medical oxygen, blood plasma, and the syringes or devices used to administer them. Over-the-counter medications are not exempt.
- Prosthetics, hearing aids, eyeglasses, contact lenses, mobility equipment, and durable medical equipment.
- Professional services such as legal, accounting, and medical work. Wyoming’s tax targets tangible property and specific transaction categories, not labor-only services.
Online Orders Shipped to Casper
An online purchase delivered to a Casper address is taxed at the same rate as a purchase made in a local store. Wyoming’s use tax mirrors the sales tax rate and covers purchases where the seller didn’t collect Wyoming tax at checkout.9Wyoming Statutes. Wyoming Code 39-16-103 – Imposition
Most major retailers already collect Wyoming tax automatically. Wyoming requires remote sellers to collect once their annual gross revenue from sales into the state exceeds $100,000; the state dropped its 200-transaction threshold in July 2024, so only the dollar amount matters now. Where the use tax becomes the buyer’s responsibility is with smaller sellers, private-party sales, or items bought while traveling out of state. If the seller didn’t charge Wyoming tax and the item would have been taxable here, the use tax is owed at filing.