State sales tax rate4%
* While the base rate applies statewide, it’s only a starting point for calculating sales tax in Wyoming. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.
Wyoming sales tax basics
The Wyoming (WY) state sales tax rate is currently 4%. Depending on local municipalities, the total tax rate can be as high as 6%.
Prescription drugs and groceries are exempt from sales tax. The use tax is the same rate as the tax rate of the county where the purchaser resides.
Wyoming was listed in Kiplinger’s 2011 10 tax-friendly states for retirees due to the low sales tax rate and a cap of no more than 1% more that can be added by local jurisdictions. Property taxes are only levied on 9.5% of the assessed value of the home.
Candy is considered food and is generally exempt unless sold from a vending machine. Candy from a vending machine is considered to be designed for immediate consumption and is therefore taxable.
Wyoming is a member of the Streamlined Sales Tax (SST). Avalara is a Certified Service Provider (CSP) for SST.
Wyoming imposes sales tax on the retail sale or lease of tangible personal property, admissions fees, and some services. As a Streamlined Sales Tax state, Wyoming encourages businesses without a sales tax obligation to register with the state and collect.
Businesses selling into multiple states may register with the Streamlined Sales Tax Project.
How to file sales tax returns in Wyoming
Online filing of sales and use tax returns is available. Paper sales and use tax returns may also be downloaded and submitted to the department. Vendors are required to remit sales tax returns even when no sales were made during the filing period.
Filing frequency is based on the estimated sales volume declared on the sales/use tax license application. In general:
- Businesses collecting up to $150 in tax per month file quarterly returns.
- Businesses collecting more than $150 in tax per month file monthly returns.
Get a grip on sales tax compliance
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