Wyoming Sales Tax Guide & Nexus Calculator (2026)
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’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.