Wyoming Tax Nexus

Businesses with nexus in Wyoming are required to register with the Wyoming Department of Revenue and to charge, collect, and remit the appropriate tax.

Generally, a business has nexus in Wyoming when it has a physical presence there, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives. However, out-of-state sellers can also establish nexus in the ways described below.

Wyoming nexus for out-of-state sellers

Under Wyoming Statutes Section 39-16-101 (a)(x), a “vendor” includes every person who, “for the purpose of effecting retail sales of tangible personal property,” engages in regular or systematic solicitation by three or more separate transmittances of an advertisement or advertisements in any 12 month period in a consumer market in this state either:

  • By the distribution of catalogs, periodicals, advertising flyers, or other advertising
  • By means of print, radio, television or other electronic media, by mail, telegraph, telephone, computer data base, cable, optic, microwave, satellite or other communication system

However, the Wyoming Department of Revenue states that “companies not physically located in Wyoming cannot be required to collect sales or use tax on their sales to Wyoming customers.”

See the Wyoming Department of Revenue, Excise Tax FAQs; Wyoming Statutes Section 39-16-101 (a)(x).