Wyoming Sales Tax Rate 2026: 4% State, 5.39% Avg. Combined
Wyoming’s state sales tax rate is 4%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 5.39%.
| Wyoming sales tax (2026) | Rate |
|---|---|
| State rate | 4% |
| Average local rate | 1.39% |
| Average combined rate | 5.39% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Wyoming ZIP code with our sales tax calculator.
Wyoming has a 4% state rate and does not tax SaaS or most digital goods. Wyoming is an SST member state with no state income tax. County and municipal taxes add to the state rate.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 4% |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Not taxable |
| Typical Filing Frequency | Quarterly |
| SST Member | Yes |
| Registration Portal | wyofile.wyo.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Wyoming’s economic nexus threshold is $100,000 in gross sales into Wyoming in the current or prior calendar year. Once exceeded, registration and collection are required.
Marketplace-facilitated sales count toward the threshold. Wyoming eliminated its 200-transaction alternative threshold before 2025.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Wyoming sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Wyoming 82001
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Collecting sales tax in Wyoming and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Wyoming’s state rate is 4%. Counties and municipalities add:
- State: 4%
- County general: 1% (most counties)
- County specific purpose option taxes: up to 2%
- Combined in Cheyenne (Laramie County): 6%
- Combined in Casper (Natrona County): 6%
- Combined in Jackson (Teton County): up to 8% (due to resort/lodging taxes and special districts)
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, most retail goods.
Exempt: Prescription drugs, most groceries (food for home consumption is exempt), qualifying agricultural and manufacturing inputs.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Wyoming does not tax SaaS or most digital goods. Wyoming’s Department of Revenue has not extended sales tax to remotely accessed software or digital content.
- SaaS — not taxable
- Downloaded software — treatment is less settled; verify current DOR guidance
- Digital content — generally not taxable
- Streaming — generally not taxable
For SaaS and digital-only businesses, Wyoming is generally a non-taxable state.
Registration
Section titled “Registration”Wyoming is an SST member state. Register through the SSTRS at streamlinedsalestax.org.
For Wyoming-only registration:
- Go to WyoFile: wyofile.wyo.gov
- Register for a Wyoming Sales/Use Tax Account
- Provide EIN and business details
- You will receive a Wyoming Sales Tax Account number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”Wyoming accepts foreign business registrations. A US EIN is required. Wyoming is also popular for LLC formation due to its privacy laws and low fees.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $500 | Annual |
| $500–$12,000 | Quarterly |
| More than $12,000 | Monthly |
Quarterly due dates: Returns are due by the last day of the month following the quarter end.
Returns are filed through WyoFile.
Compliance Notes
Section titled “Compliance Notes”SaaS sellers: Wyoming’s non-taxable SaaS position means digital-only sellers likely have no collection obligation.
SST member: Use the SSTRS for multi-state registration covering Wyoming.
No income tax: Wyoming has no state income tax, making it popular for business incorporation alongside Nevada and Delaware.
Jackson/Teton County rates: The Jackson Hole area has elevated combined rates due to resort and lodging-oriented special taxes.
Wyoming Sales Tax FAQ
Section titled “Wyoming Sales Tax FAQ”What is the sales tax rate in Wyoming?
Section titled “What is the sales tax rate in Wyoming?”Wyoming’s state sales tax rate is 4%. Local taxes are added on top, and the average combined state and local rate is 5.39% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the Wyoming economic nexus threshold?
Section titled “What is the Wyoming economic nexus threshold?”Remote sellers must register and collect Wyoming sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). There is no separate transaction-count threshold.
Is SaaS taxable in Wyoming?
Section titled “Is SaaS taxable in Wyoming?”Generally no. Wyoming does not tax SaaS, though some specific digital products can be taxable. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Wyoming?
Section titled “How often do you file sales tax in Wyoming?”Most sellers file quarterly. Wyoming assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.