The Wyoming sales tax rate is 4% as of 2023, with some cities and counties adding a local sales tax on top. The average WY sales tax after local surtaxes is 5.47%. Groceries and prescription drugs are exempt.
Local Sales Tax
Counties and cities can charge up to 2% local sales tax, for a maximum possible combined sales tax of 6%. Wyoming has 167 special sales tax jurisdictions with local sales taxes in addition to the state sales tax. Municipal governments in Wyoming can additionally levy a local-option sales tax from 0% to 2% across the state, with an average local tax of 1.472 percent. Wyoming law allows for a maximum local tax rate of 2 percent.
Sales Tax Administration
Regardless of the volume of taxable sales you make in Wyoming or how many other states you sell in, it can be a challenge to stay on top of all the sales tax laws. Wyoming is a destination-based sales tax state. Sales tax rates are determined by the buyer’s location. For internet/mail orders, the vendor must collect the rate where the buyer is located.
The Wyoming Department of Revenue manages sales tax. Contact Information: Mailing Address – Wyoming Department of Revenue, 122 West 25th Street, Herschler Building, Cheyenne, WY 82002-0110.
Business Compliance
If your company sells physical products or offers services, you will need to collect and pay sales tax. The retail sale or lease of tangible personal property, entry fees, and some services are subject to sales tax in Wyoming.
You can look up the local sales tax rate with TaxJar’s Sales Tax Calculator. In Cheyenne, the total tax rate is 5%. Delivery charges are subject to sales tax in Wyoming. When you file and pay Wyoming sales tax depends on your assigned filing frequency and your state’s due dates.
As a business owner selling taxable goods or services, you represent Wyoming by collecting tax from customers and remitting it to the appropriate tax authority. Sales tax applies to sales of tangible goods and some services. The seller acts as the de facto tax collector.
Sellers must collect and remit sales tax to the state. Failure to comply can lead to penalties and interest.