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Most businesses starting in Wyoming that are selling a product or offering certain services will need to register for a sales tax license. This is commonly referred to as a seller’s permit, sales tax permit, sales tax number or sales tax registration.
Check out the rest of this guide to find out who needs a sales tax license, what products and services are taxable, how to register for a permit and reporting requirements.
Who needs a sales tax license in Wyoming?
A business must register as a vendor in Wyoming when:
- A business has “nexus” (significant presence in the state) such as a retail store, office or warehouse where products are produced, stored and/or delivered
- Selling products and taxable services in Wyoming (includes occasionally selling items at craft shows, fairs, seminars, shows, etc.)
- Employees (including sales representatives or agents) are working in Wyoming
- An online business located in Wyoming is selling taxable products to Wyoming residents
- An out-of-state business selling to Wyoming residents and one of the
- Total annual sales of tangible personal property or taxable services to Wyoming residents is $100,000 or more; or
- Having 200 or more transactions with Wyoming residents annually.
What products and services are taxable in Wyoming?
There are a few exceptions, but almost all physical products are taxable when sold at retail in Wyoming. Common examples include:
- General merchandise like furniture, appliances, and clothing
- Titled or registered items like vehicles
Digital products are taxable in Wyoming.
Most services aren’t taxable in Wyoming, however there are a few exceptions, some of which include:
- Short-term lodging
- Admissions to places of amusement, entertainment, recreation, games or athletic events
- Services that repair, alter, or improve tangible personal property; such as a cell phone repair shop or auto mechanic.
How to register for a sales tax license in Wyoming
Information needed to register includes:
- Ownership Name
- Federal Employer Identification Number (FEIN),
- Anticipated date of first sale
- Estimated monthly sales volume
- DBA/Doing Business As Name (if applicable)
- Type of business entity (Sole Proprietorship, Partnership, Corporation, LLC)
- Physical address, mailing address
- Description of what products or services are being sold
- Name, address, SSN and title of owners/officers/members
How much does a sales tax license cost in Wyoming?
There is a one-time fee of $60 to register for a sales tax license in Wyoming.
How long does it take to get a Wyoming sales tax license?
Expect 1-2 weeks to receive the sales tax license.
Do you have to renew your Wyoming sales tax license?
The sales tax license is a one-time registration and no renewals are needed. Be mindful that if any information about the business changes such as the mailing address, additional locations or change in ownership, those changes need to be updated with the Department of Revenue.
Sales tax reporting
How is sales tax collected?
When a business makes a sale of a taxable product or service, the business charges the appropriate sales tax rate to the customer. This tax is collected by the business who then sends it to the Wyoming Department of Revenue.
How much sales tax is charged?
The sales tax rate that is charged varies depending on the address of the business if the purchase is made in the store. When shipping in-state, the sales tax is based on the address of the purchaser.
In addition to the statewide tax, there are additional local sales taxes that may be added by counties and resort district areas. To find sales tax rates, see the sales & use tax rate charts from the Wyoming Department of Revenue.
When are Wyoming sales tax returns due?
The Department of Revenue will determine a filing frequency based on the expected volume of sales, which will be monthly, quarterly or annually. Generally, a business collecting over $150 in sales taxes each month will file monthly.
Filings are due the last day of the month following the reporting period, unless the last day of the month falls on a weekend or federal holiday, in which case would move to the next business day.
Even if the business had no sales during the reporting period, a filing is still required indicating no sales occurred.
Sales tax on purchases for resale
A business is able to purchase items to resell without paying state sales tax. The tax liability is passed from the wholesaler or distributor to the retailer who will then charge sales tax to the end user of the item.
Wholesalers and distributors will require the reseller to fill out a Wyoming Certificate of Exemption (commonly called a Resale Certificate) to document the items being purchased are for resale.
If you have questions about the sales tax license, the Wyoming Department of Revenue has a helpful Vendor Manual or they can be contacted by calling 307-777-5200.