Wyoming Sales Tax Nexus & Economic Nexus Threshold (2026)
Economic nexus triggers at $100,000 in sales delivered to Wyoming customers.
4.00% statewide sales tax rate, with an average combined state and local rate of 5.56%.
| Economic nexus threshold | $100,000 No transaction count threshold |
|---|---|
| State sales tax rate | 4.00% Average combined rate (state + local): 5.56% |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2024-07-01 |
| Department of Revenue |
Check Wyoming nexus with your numbers
If your sales are close to the Wyoming threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Wyoming against every other state where you sell.
How Wyoming nexus works
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 Wyoming repealed the prior 200-transaction test, so the current remote-seller trigger is sales-only.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.
Filing frequency
Filing frequency in Wyoming depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, Wyoming has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
Wyoming sales tax by topic
- Wyoming · E-commerceGeneral e-commerce sales tax rules
- Wyoming · ShopifyShopify-specific sales tax guidance
- Wyoming · AmazonAmazon FBA and marketplace sales tax
- Wyoming · SaaSSoftware-as-a-service sales tax rules
- Wyoming · ThresholdsEconomic and transaction nexus thresholds
- Wyoming · FilingFiling frequency and procedures
- Wyoming · Marketplace FacilitatorMarketplace facilitator law for the state
- Wyoming · DropshippingDropshipping sales tax rules and resale certificates
- Wyoming · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Related states to Wyoming
If you sell into Wyoming, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does Wyoming have sales tax?
- Yes. Wyoming has a 4.00% statewide sales tax rate, plus an average local rate of 1.56%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-05-22.
- Do I have to collect sales tax in Wyoming?
- You must collect Wyoming sales tax if your economic nexus threshold is met: $100,000 in sales to Wyoming customers.
- What is Wyoming's sales tax rate?
- Wyoming's base state rate is 4.00% plus an average local rate of 1.56%. Always check the exact rate at the customer's delivery address before charging.
- Does Wyoming have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Wyoming sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is Wyoming's marketplace facilitator threshold for sales tax?
- Wyoming applies the same threshold to marketplace facilitators as to remote sellers: $100,000 in Wyoming sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Wyoming sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did Wyoming's economic nexus law take effect?
- Wyoming's current economic nexus rule took effect on 2024-07-01.
Sources
date_retrieved: 2026-05-22