Which marketplaces collect Wyoming sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Wyoming sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in Wyoming?

Yes — Etsy meets the marketplace facilitator definition in Wyoming and collects Wyoming sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Wyoming?

Yes — eBay is a marketplace facilitator in Wyoming and collects, files, and remits Wyoming sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in Wyoming?

Yes — DoorDash collects Wyoming sales tax on delivery orders it facilitates and remits to the Wyoming DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in Wyoming?

Yes — Uber Eats acts as a marketplace facilitator in Wyoming for the orders it processes, collecting and remitting the applicable Wyoming sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my Wyoming nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Wyoming may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Wyoming Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-05-22

Use this Wyoming marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 threshold.

Wyoming's marketplace facilitator law

Wyoming has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Wyoming buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Wyoming's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Wyoming specifically before assuming.

Marketplace-specific gotchas in Wyoming

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

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

Read the full Wyoming overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

Which marketplaces collect Wyoming sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Wyoming sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in Wyoming?: Yes — Etsy meets the marketplace facilitator definition in Wyoming and collects Wyoming sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Wyoming?: Yes — eBay is a marketplace facilitator in Wyoming and collects, files, and remits Wyoming sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in Wyoming?: Yes — DoorDash collects Wyoming sales tax on delivery orders it facilitates and remits to the Wyoming DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in Wyoming?: Yes — Uber Eats acts as a marketplace facilitator in Wyoming for the orders it processes, collecting and remitting the applicable Wyoming sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my Wyoming nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Wyoming may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-05-22