As of 2026, Wyoming has a state sales tax rate of 4.00%, but localities can add taxes to that. The average combined rate is 5.56%. Through state and local general sales tax, the state collects $1,859 per capita.

Below, we’ll explore Wyoming’s state and local sales taxes, economic nexus thresholds for businesses that sell into the state, city and county rates, and exemptions.

Highlights

• Wyoming’s state sales tax rate is 4.00%, but local sales tax rates raise the average combined rate to 5.56%.

• Businesses must collect and remit sales tax, regardless of physical presence in the state, if they exceed the economic nexus threshold in annual Wyoming sales.

• Wyoming exempts groceries, agricultural inputs, manufacturing equipment, and more, but the rules regarding digital goods and software-as-a-service (SaaS) are more ambiguous.

What is the Wyoming sales tax rate?

Wyoming’s statewide sales tax rate is 4.00%, but the average rate is 5.56% once local taxes are added.

How to calculate Wyoming’s sales tax

To calculate the sales tax in Wyoming, multiply the sale price by the combined rate where the transaction occurs. Wyoming uses destination-based sourcing: the tax for in-person sales is based on the seller’s location, while the tax for shipped orders is based on the delivery address. Stripe’s sales tax calculator can confirm the correct rate for Wyoming ZIP codes before you show it at checkout.

What local sales taxes apply in Wyoming?

Wyoming lets counties and cities impose additional sales taxes. Nearly all counties do, while Wyoming’s cities rarely do. These local taxes push the average combined rate to 5.56%.

Various types of local sales taxes can be levied. These are the most prevalent:

• General purpose tax: The standard rate for this county add-on is 1.00%.

• Specific-purpose tax: Temporary, voter-approved taxes are tied to specific projects such as new schools, roads, and recreation centers. These expire once the funding goals are met.

• Resort district tax: This is used in designated resort areas such as Teton Village, which is home to Jackson Hole Mountain Resort.

Combined rates range from 4.00% to 9.00%.

How does Wyoming’s sales tax work for businesses selling in the state?

If your business is selling in Wyoming, you must know how sales tax works to stay compliant year-round. Wyoming enforces physical and economic nexus rules: physical nexus is determined by a physical presence in the state (e.g., a store, employees, inventory), while economic nexus is based on revenue. The threshold for economic nexus in Wyoming is $100,000 in gross revenue from sales into the state in the current or previous calendar year.

Any business that has physical or economic nexus in Wyoming must register, collect, and remit sales tax. First, it will need to register through the Wyoming Department of Revenue’s online portal. Once the application is accepted, the business will receive a sales tax license and be assigned a filing frequency (monthly, quarterly, or annually). Wyoming uses one state-level registration, but businesses there must still report and remit tax by jurisdiction.

Collection and compliance are governed by the Streamlined Sales and Use Tax Agreement, which simplifies definitions and registrations for sales tax across multiple states. Local rates can still change, particularly specific-purpose taxes because those can expire during the year.

What are Wyoming’s sales tax rates by city?

Cities in Wyoming charge the sum of state and baseline local taxes, though special rates can push the rate higher. These are the minimum combined rates of several cities, as of 2026:

What are Wyoming’s sales tax rates by county?

Wyoming has 23 counties, and the combined rate in each one is the baseline state tax plus whatever local taxes that county has adopted. Here are those counties’ total sales tax rates effective April 1, 2026, including resort district taxes where they apply and active specific-purpose taxes:

What are the exemptions and special rules under Wyoming’s sales tax?

Wyoming exempts a broad range of goods. An exempt good has an imposition statute, but the legislature has provided an exemption (as opposed to a nontaxable good, which lacks an imposition statute).

The state exempts several major categories:

• Food: Groceries for home consumption are exempt from the state’s 4.00% tax. Prepared food, however, is taxable.

• Medical: Disposable supplies and noncapitalized medical equipment are exempt.

• Agriculture: Livestock, feed, seeds, and fertilizer used directly in farming are exempt.

• Manufacturing: The sale or lease of machinery used directly in the production of tangible personal property is exempt until December 31, 2027.

• Resale: Resale is exempt if the customer holds a valid exemption certificate.

Wyoming’s rules on SaaS and digital products aren’t always clear. If you’re selling software subscriptions or digital downloads in Wyoming, verify guidance from the Department of Revenue before you assume taxability either way.

How should businesses assess their Wyoming sales tax obligations?

First, confirm whether you’ve established nexus. You must collect tax if you have a physical presence in the state or you have exceeded $100,000 in gross revenue from sales into Wyoming in the current or previous calendar year.

If you have nexus, you’re responsible for:

• Rate accuracy: Wyoming’s structure is relatively consistent, but specific-purpose taxes can expire once projects are funded. A rate that’s correct in January might be wrong in July, so keep checking.

• Product taxability: It’s especially important to check the taxability of food, digital, and manufacturing inputs. Wyoming’s rules for these categories can be ambiguous. If you sell any of them, written guidance from the Department of Revenue is available and worth requesting before you get audited.

• Filing requirements: The Department of Revenue assigns a filing schedule at the time of licensing. It can be monthly, quarterly, or annually.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, value-added tax (VAT), and goods and services tax (GST) on both physical and digital goods and services—in all US states and in more than 100 countries.

Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful application programming interface (API).

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.