Yes, Wyoming does have a sales tax. The state charges a 4% base rate on most retail purchases, and counties and resort districts can add their own taxes on top, pushing the combined rate at the register as high as roughly 7% in high-tourism areas.1Justia Law. Wyoming Code 39-15-104 – Taxation Rate With no personal or corporate income tax in Wyoming, sales tax carries a heavy share of the state’s revenue for roads, schools, and public services.
The State Rate and Local Add-Ons
The 4% state rate is set by the legislature and applies uniformly across all 23 counties before any local taxes are layered on. Counties can add their own sales taxes once voters approve them.2Justia Law. Wyoming Code 39-15-204 Local taxes generally come in two forms: general-purpose taxes that fund broad county services, and specific-purpose taxes earmarked for projects like road improvements or public facilities. Each usually adds 1%, and a county can stack more than one.
Resort districts, which serve areas with heavy seasonal tourism, can impose an extra tax to cover the cost of serving visitors. Teton Village, for example, levies a 2% resort district tax on top of the state and county rates. Depending on where you shop, the combined rate ranges from 4% in counties with no local tax to about 7% in Teton County.
What Wyoming Taxes
Sales tax reaches most physical goods you’d buy in a store: clothing, electronics, furniture, appliances, and vehicles. It also covers a specific set of services and transactions:
- Admissions to movies, sporting events, concerts, and other amusements.
- Short-term lodging, meaning hotel, motel, and vacation rental stays of fewer than 30 consecutive days.
- Telecommunications, including phone and internet service charges.
- Leases and rentals of physical goods such as equipment or vehicles.
- Repair, alteration, and maintenance labor on physical property, along with the parts and materials used in the work.3Cornell Law Institute. Wyoming Code of Rules 2-12 – Specific Taxability Issues
Bundled transactions, where two or more distinct products are sold together for a single price, are also swept into the tax base unless the seller separately itemizes each product on the receipt or invoice.4Justia Law. Wyoming Code 39-15-101 – Definitions
What’s Exempt
Groceries, Medicine, and Most Services
Groceries purchased for home consumption are exempt, so a regular supermarket trip won’t include the 4% charge. Prescription drugs and insulin are exempt as well, though over-the-counter medications are not. Sales to federal, state, and local government entities are untaxed, and sales to qualifying religious and charitable organizations are exempt when the purchase supports their regular functions.5Justia Law. Wyoming Code 39-15-105 – Exemptions
Most professional services fall outside the tax base entirely. Legal advice, medical consultations, accounting, and engineering aren’t taxed, because Wyoming taxes only a specific list of services, and anything not on that list is simply not subject to the tax.
Manufacturing and Agriculture
Wyoming carves out targeted exemptions to hold down production costs. For manufacturers, materials that become an ingredient or component of a finished product are exempt, along with containers, labels, and shipping cases.6Wyoming Legislature. Wyoming Sales and Use Tax Exemptions Chemicals and catalysts consumed during manufacturing are treated the same way. Through December 31, 2027, the sale or lease of machinery used directly and predominantly in manufacturing is also exempt, as long as the buyer is classified under NAICS manufacturing sectors 31 through 33.
On the agriculture side, livestock, animal feed for marketing purposes, seeds, fertilizer, and small plants intended for commercial sale are all exempt. Farm implements designed and used exclusively for agricultural work qualify too, though titled vehicles, snowmobiles, lawn tractors, and ATVs do not. Power and fuel consumed directly in manufacturing or agriculture are also exempt.
Use Tax on Out-of-State Purchases
Buying from a seller who doesn’t collect Wyoming sales tax doesn’t get you off the hook. If you buy something from an out-of-state seller who doesn’t collect the tax, you owe use tax at the same 4% state rate, plus any local rate for your county.7Justia Law. Wyoming Code 39-16-104 – Taxation Rate The use tax prevents residents from avoiding sales tax by shopping across state lines or online. Vehicles bought out of state, for instance, are subject to use tax before you can register them in Wyoming. You’re responsible for reporting and paying directly to the Department of Revenue on the last day of the month following the purchase if the seller didn’t collect it.
If You Sell Into Wyoming From Out of State
Remote sellers must register, collect, and remit Wyoming sales tax once their gross revenue from sales delivered into the state exceeds $100,000 in the current or previous calendar year.8Justia Law. Wyoming Code 39-15-501 – Sales From Remote Sellers Wyoming removed its separate 200-transaction threshold in July 2024, so the dollar amount is now the only trigger. Once you cross the line, you must register before making your next sale into the state.
Selling through an online marketplace shifts the responsibility. Marketplaces like Amazon or Etsy act as facilitators and must collect and remit Wyoming sales tax on the orders they process.9Justia Law. Wyoming Code 39-15-502 – Marketplace Facilitators Sales the marketplace handles on your behalf don’t count toward your $100,000 nexus threshold. The facilitator must collect tax on all facilitated sales into Wyoming regardless of whether the individual seller has a permit or would otherwise owe tax.