Which state has the lower sales tax nexus threshold, Idaho or Wyoming?

Both Idaho and Wyoming publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-14; confirm against the official source before registering.

Do both Idaho and Wyoming have marketplace facilitator laws?

Yes. Both Idaho and Wyoming have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-14.

Which has the lower sales tax rate, Idaho or Wyoming?

Wyoming has the lower combined state and local sales tax rate at 5.56%, compared with 6.03% in Idaho. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-14.

Do I need to register for sales tax in both Idaho and Wyoming?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Idaho's published threshold is $100,000, and Wyoming's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-14.

When did economic nexus take effect in Idaho and Wyoming?

Idaho's economic nexus rule took effect on 2019-06-01, and Wyoming's took effect on 2024-07-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Idaho vs Wyoming Sales Tax: 6.03% vs 5.56%, Nexus 2026

Updated 2026-06-26

Reviewed by Nexus by State research team using official state tax sources. Last reviewed 2026-06-26.

Compare Idaho and Wyoming sales tax rates: Idaho shows a 6.03% combined state and average local rate with a $100,000 economic nexus threshold, while Wyoming shows 5.56% with a $100,000 threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.

Metric	Idaho	Wyoming
Economic nexus threshold	$100,000	$100,000
Transaction threshold	None	None
State rate	6.00%	4.00%
Avg. local rate	0.03%	1.56%
Combined state + local	6.03%	5.56%
Marketplace facilitator	Yes	Yes
Effective since	2019-06-01	2024-07-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.

On rate: Wyoming is friendlier for customers with a combined state + local rate of 5.56% vs 6.03%.

Neither state has a transaction-count trigger — only the dollar threshold matters.

Idaho — nexus note

Idaho sales/use tax nexus and economic nexus threshold: effective June 1, 2019, an out-of-state retailer without a physical presence in Idaho must collect Idaho sales tax once its combined Idaho sales exceed $100,000 in the current or previous calendar year. Idaho uses a sales-only threshold — no transaction-count test. The threshold counts all Idaho retail sales — taxable, exempt, wholesale, and sales facilitated through third-party marketplaces — and marketplace-facilitated sales still count toward a seller's own threshold even when the marketplace collects the tax. A marketplace facilitator without Idaho physical presence must register and collect once the combined total of its own sales plus the sales it facilitates for retailers exceeds $100,000. Idaho's state sales tax rate is 6%, with limited local resort-city and auditorium-district taxes. Idaho State Tax Commission source data last retrieved 2026-06-14.

Wyoming — nexus note

Wyoming sales tax nexus and economic nexus threshold: effective July 1, 2024, an out-of-state seller without Wyoming physical presence must remit Wyoming sales tax once gross revenue from taxable tangible personal property, admissions, or services delivered into Wyoming exceeds $100,000 in the current or immediately preceding calendar year. Wyoming repealed the prior 200-transaction test, so the current remote-seller trigger is sales-only. Marketplace facilitators are treated as vendors for facilitated marketplace sales and must collect and remit Wyoming sales tax on sales they facilitate into Wyoming, subject to the remote-seller limitations in W.S. 39-15-501.

What to do next

Use the nexus calculator to check exactly which of Idaho and Wyoming you've already triggered. Then read each state's full guide:

Idaho overview →Wyoming overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Idaho or Wyoming?: Both Idaho and Wyoming publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-14; confirm against the official source before registering.
Do both Idaho and Wyoming have marketplace facilitator laws?: Yes. Both Idaho and Wyoming have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-14.
Which has the lower sales tax rate, Idaho or Wyoming?: Wyoming has the lower combined state and local sales tax rate at 5.56%, compared with 6.03% in Idaho. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-14.
Do I need to register for sales tax in both Idaho and Wyoming?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Idaho's published threshold is $100,000, and Wyoming's is $100,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-14.
When did economic nexus take effect in Idaho and Wyoming?: Idaho's economic nexus rule took effect on 2019-06-01, and Wyoming's took effect on 2024-07-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

More sales tax comparisons

Selling into more than two states? Compare Idaho and Wyoming against other major markets for nexus thresholds, rates, and marketplace facilitator rules.

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Sources

date_retrieved: Idaho 2026-06-14 · Wyoming 2026-05-22