NSNexus by State

North Dakota vs Wyoming Sales Tax Nexus — Comparison 2026

Updated

Compare economic nexus thresholds, state and local rates, and filing rules in North Dakota and Wyoming.

MetricNorth DakotaWyoming
Economic nexus threshold$100,000$100,000
Transaction thresholdNoneNone
State rate5.00%4.00%
Avg. local rate2.09%1.56%
Combined state + local7.09%5.56%
Marketplace facilitatorYesYes
Effective since2018-10-012024-07-01

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 7.09%.

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

North Dakota — nexus note

Economic nexus in North Dakota triggers at $100,000 in gross sales delivered into North Dakota in the current or prior calendar year. No transaction count threshold.

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 Wyoming repealed the prior 200-transaction test, so the current remote-seller trigger is sales-only.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 North Dakota and Wyoming you've already triggered. Then read each state's full guide:

North Dakota overview →Wyoming overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, North Dakota or Wyoming?
Both North Dakota 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 2026-05-22; confirm against the official source before registering.
Do both North Dakota and Wyoming have marketplace facilitator laws?
Yes. Both North Dakota 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 2026-05-22.
Which has the lower sales tax rate, North Dakota or Wyoming?
Wyoming has the lower combined state and local sales tax rate at 5.56%, compared with 7.09% in North Dakota. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-05-22.
Do I need to register for sales tax in both North Dakota and Wyoming?
It depends on where you cross each state's economic nexus threshold (or have physical presence there). North Dakota'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 2026-05-22.
When did economic nexus take effect in North Dakota and Wyoming?
North Dakota's economic nexus rule took effect on 2018-10-01, 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.

Sources

date_retrieved: North Dakota 2026-05-08 · Wyoming 2026-05-22