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Wyoming Sales Tax Rate Changes, April 2013


The Wyoming Department of Revenue has released a notice announcing several local sales and use tax rate changes.

The following local sales and use tax rate increases take effect April 1, 2013:

County Rate Increase Local Rate Combined rate*
Converse County 1% 6% 9%
Fremont County 1% 5% 9%
Sweetwater County 1% 6% 8%

* The combined rate includes state and local sales and use taxes and lodging taxes.

The notice also explains exemption certificates and the taxation of freight charges.

Freight Charges

Inbound freight charges are subject to sales tax when the product is sold to a customer, not when the vendor receives the product.

Separately stated outbound freight charges (for delivery to customer) are exempt from sales tax.

Exemption Certificates

Vendors must complete exemption certificates for third-party drop shipments, as when a supplier sells an item to a vendor but ships it directly to a customer. Only licensed Wyoming vendors may collect and remit sales tax. If a vendor is not licensed to sell in Wyoming, the buyer must remit use tax directly to the Wyoming Department of Revenue.

The notice reminds that Wyoming is a member of Streamlined Sales Tax. As such, Wyoming vendors are required to obtain a Sreamlined Sales Tax (SST) Agreement Certificate of Exemption from exempt customers and supply one to vendors when seeking an exemption from sales and use tax.

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Wyoming State Rates

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.