Wyoming sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Wyoming: rate, nexus & administration.
- State rate
- 4%
- Local rates
- County rates add up to 2%
- Economic nexus
- $100,000 in sales · effective February 1, 2019The 200-transaction threshold was repealed July 1, 2024.Controlling authority: Wyo. Stat. Ann. § 39-15-501(a) (as amended by H.B. 197, 2024) ↗
- Marketplace facilitator
- Yes — effective July 1, 2019
- Streamlined (SST)
- Full member
- Administered by
- Wyoming Department of Revenue ↗
What to watch in Wyoming
- Services are generally exempt; groceries are exempt.
- One of the simplest rate structures in the country — state plus a modest county layer.
Rates, thresholds, and taxability change mid-year — verify against the Wyoming Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Wyoming voluntary disclosure agreement.
Behind in Wyoming? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Wyoming Department of Revenue ↗. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Wyoming, in brief.
What is the economic nexus threshold in Wyoming?
$100,000 in sales, effective February 1, 2019. The 200-transaction threshold was repealed July 1, 2024. Once the threshold is crossed, remote sellers must register with the Wyoming Department of Revenue and begin collecting.
What is the sales tax rate in Wyoming?
The state sales tax rate is 4%. County rates add up to 2%.
Do marketplace facilitators collect Wyoming sales tax?
Yes — marketplace facilitators have been required to collect since July 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Wyoming sales tax?
Register with the Wyoming Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 in sales). As a Streamlined Sales Tax member state, Wyoming also accepts central registration through the SST system, which covers all member states in one application.
Does Wyoming offer a voluntary disclosure agreement (VDA)?
Yes — the Wyoming Department of Revenue administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived, and interest is waived as well. Anonymous initial contact is not offered — the taxpayer is identified at application.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Wyoming determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Wyoming question starts further ahead.
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