Wyoming Sales
Tax Rate

Wyoming imposes a 4 percent state sales tax in 2026. Counties and local jurisdictions can add option taxes, so the combined rate depends on the transaction location. Food for domestic home consumption is generally exempt, while prepared food plus many other retail transactions remain taxable.

The Wyoming State Sales Tax Rate Is 4 Percent

Wyoming's state sales tax is 4 percent. Local option taxes can increase the combined rate for a particular county, city or special-purpose district.

Wyoming Local Option Taxes Make the Combined Rate Location-Specific

Wyoming counties can impose general-purpose excise taxes in 0.5 percent increments within statutory limits. Other local option or specific-purpose taxes can also apply.

Because local taxes vary, businesses should use current Wyoming Department of Revenue jurisdiction and rate information for the transaction date. A statewide combined average is not reliable for a specific customer address.

Wyoming Uses Destination Sourcing for Many Delivered Sales

When a customer receives a taxable product somewhere other than the seller's business location, Wyoming generally sources the sale to the place where the purchaser receives the product. This destination can determine the local tax rate.

The sourcing rule matters for online sellers, delivery businesses plus retailers shipping across county lines. The correct local tax may be based on the delivery address rather than the seller's storefront.

How to Calculate Wyoming Sales Tax

Start with the taxable selling price, apply the 4 percent state rate, add the local option rate for the sourced location, then multiply the price by the combined percentage. Exempt food should not be included in the taxable base.

Food for Domestic Home Consumption Is Generally Exempt

Wyoming exempts food for domestic home consumption from sales tax. The exemption is designed for grocery-type food intended for household consumption.

Alcoholic beverages, tobacco plus prepared food are excluded from the food definition used for the exemption. Restaurant meals plus seller-prepared food should therefore be reviewed as taxable rather than treated as ordinary exempt groceries.

Wyoming Taxes Tangible Property and Several Services

Wyoming taxes retail sales of tangible personal property plus multiple specifically listed services and activities. The taxable-events statute reaches beyond ordinary store merchandise.

• Leases and rentals of tangible personal property
• Certain telecommunications services
• Passenger transportation
• Utilities
• Meals and lodging
• Admissions
• Repair, alteration or improvement of tangible personal property
• Motor vehicle sales
• Specified digital products

Wyoming Use Tax Applies When the Correct Sales Tax Was Not Paid

Use tax applies to taxable property or services used, stored or consumed in Wyoming when sufficient sales tax was not collected. It complements the sales tax so taxable out-of-state purchases do not receive a tax advantage.

A buyer can owe state plus applicable local use tax. Businesses should keep invoices and tax records for online purchases, out-of-state purchases plus inventory withdrawn for internal use.

Remote Seller Nexus Is $100,000 in Wyoming

A remote seller has Wyoming economic nexus when gross revenue from sales delivered into Wyoming exceeds $100,000 in the current or preceding calendar year.

Wyoming repealed the former transaction-count test in 2024, so the current economic nexus standard focuses on the $100,000 gross-revenue threshold. Physical presence can create nexus independently of the remote seller threshold.

Wyoming Updated Its Sales and Use Tax Rules in 2026

Wyoming's Department of Revenue adopted updated Chapter 2 Sales and Use Tax rules effective May 20, 2026. Businesses should use the current rules plus current statutes rather than older guidance when classifying a sale or determining filing treatment.

The current rules address administration of sales and use tax, exemptions, reporting plus related procedures. State statutes remain the primary authority for tax rates, taxable events plus nexus.

Wyoming Sales Tax Returns Are Normally Monthly

Vendors generally file monthly sales and use tax returns by the last day of the month following the sales month. The Department can authorize quarterly or annual filing when the tax to remit during a month is less than $150.

Quarterly plus annual returns are due by the last day of the month following the close of the applicable quarter or year. Businesses should follow the filing frequency assigned by the Department of Revenue.

Wyoming Has Sales Tax Even Though It Has No Personal Income Tax

Wyoming does not impose personal state income tax, but it does impose sales and use tax. A customer can therefore pay Wyoming sales tax on a taxable purchase even though wages, pensions plus investment income are not subject to Wyoming personal income tax.

For the no-personal-income-tax rules, see the Wyoming income tax guide. For employee take-home pay, use the Wyoming paycheck calculator.

For lawful payroll documentation after wage calculations are complete, the online paystub generator can organize genuine payroll data into a clear record.