Most businesses starting in Wyoming 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 ID.
Check out the rest of this guide to determine who needs a sales tax license, what products and services are taxable, how to register for a permit, and reporting requirements.
Related: Wyoming Startup Checklist
Who needs a sales tax license in Wyoming?
A business must register as a vendor in the state of Wyoming when:
- A business has an economic nexus or sales tax nexus (significant presence in the state) with a physical presence in the state, such as a retail store, office, or warehouse where products are produced or inventory is stored.
- Selling products and taxable services in Wyoming (includes occasionally selling items at craft shows, fairs, seminars, shows, etc.)
- Employees who work in Wyoming.
- An online business located in Wyoming is selling taxable products to Wyoming residents.
- A remote seller makes total annual sales of tangible personal property or taxable services over $100,000 or more or ships 200 or more transactions to Wyoming residents annually.
What products and services are taxable in Wyoming?
Physical products
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
Digital products are taxable in Wyoming.
Services
Most services aren’t taxable in Wyoming; however, there are a few exceptions, some of which include:
- Short-term lodging
- Admissions fees 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 an auto mechanic.
How to register for a sales tax license in Wyoming
A Sales/Use Tax License Application can be obtained by registering online through the Wyoming Internet Filing System for Business (WYIFS).
Information needed to register includes:
- Ownership Name
- Employer Identification Number (EIN),
- Anticipated date of the 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
Sales tax reporting
How is sales tax collected?
When selling a taxable product or service in the state, the business charges the appropriate sales tax rate to the customer. The business collects this tax, which it then sends to the Wyoming Department of Revenue.
How much is sales tax in Wyoming?
If the purchase is made in-store, the sales tax rate varies depending on the business’s address. When shipping in-state, the sales tax is based on the purchaser’s address.
In addition to the statewide sales tax, counties, and resort district areas may impose additional local sales taxes. To find sales tax rates, see the sales and 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 sales volume, which will be monthly, quarterly, or annually. Generally, a business collecting over $150 in monthly sales taxes 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, which would move to the next business day. The business is responsible for collecting and filing sales taxes on time; otherwise, they will be responsible for the tax dues, plus any penalties and interest.
A filing indicating no sales is still required even if the business had no sales during the reporting period.
Wyoming Sales Tax License FAQs
How much does a sales tax license cost in Wyoming?
There is a one-time registration 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 Wyoming sales tax license.
How do I get a wholesale license in Wyoming?
A business can 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 or buyer of the item.
Wholesalers and distributors require resellers to fill out a Wyoming Certificate of Exemption (commonly called a Resale Certificate) to document that the items being purchased are for resale to get a sales tax exemption.
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 Wyoming Department of Revenue.
Is a business license the same thing as a sales tax license?
No – A business license and a sales tax permit are not the same thing.
A business license allows you to operate your business in a specific area, while a sales tax permit allows you to collect sales tax from your customers on behalf of the state. In many cases, a business will need both.
If you have questions about the Wyoming sales tax permit, the Wyoming Department of Revenue can be contacted by calling 307-777-5200 or in office:
Wyoming Department of Revenue Excise Tax Division
122 W. 25th Street, Herschler Bldg
Cheyenne, WY 82002-0110
