What is the Wyoming economic nexus threshold in 2026?

For 2026, Wyoming's economic nexus threshold is $100,000, in effect since 2024-07-01. Remote sellers measure Wyoming-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.

What is the current Wyoming economic nexus threshold?

$100,000, effective since 2024-07-01. Sales through marketplace facilitators are usually excluded from this count.

What counts toward the Wyoming threshold?

Gross sales of tangible personal property and most services into Wyoming, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.

How often is the Wyoming threshold recalculated?

Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Wyoming Sales Tax Economic Nexus Threshold (2026)

Updated 2026-05-22

If your Thresholds business sells $100,000 into Wyoming in a calendar year, you have economic nexus and must register, collect, and remit Wyoming sales tax.

Wyoming's economic nexus threshold, in detail

The current Wyoming threshold is $100,000, in effect since 2024-07-01.

What counts toward the threshold: gross sales of tangible personal property AND most services delivered to Wyoming customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.

Counting periods

Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. Wyoming's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.

Common threshold-tracking mistakes

Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the Wyoming DOR.

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

What is the Wyoming economic nexus threshold in 2026?: For 2026, Wyoming's economic nexus threshold is $100,000, in effect since 2024-07-01. Remote sellers measure Wyoming-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
What is the current Wyoming economic nexus threshold?: $100,000, effective since 2024-07-01. Sales through marketplace facilitators are usually excluded from this count.
What counts toward the Wyoming threshold?: Gross sales of tangible personal property and most services into Wyoming, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
How often is the Wyoming threshold recalculated?: Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.

Sources

date_retrieved: 2026-05-22