Sales tax
Wyoming Sales Tax in 2026: 4% State Rate, Local Rates, Lodging Tax and Filing
Wyoming sales tax 2026: the 4% state rate, 4%–8% local totals, the 5% lodging assessment, untaxed groceries, the $60 license, due dates and worked examples.
Edited by Sumeet YadavFounder & editor, MSMETOOLS · fact-checked against official sources
Contents (10)
- 1. How Wyoming's sales tax works
- 2. Food and restaurants
- 3. Services: what's taxed and what isn't
- 4. Lodging: sales tax plus the statewide assessment
- 5. Worked examples in dollars
- 6. Getting a Wyoming sales tax license
- 7. Filing returns, vendor compensation and penalties
- 8. Remote sellers and marketplaces
- 9. Common mistakes and how to fix them
- 10. What to do next
Wyoming is known for low taxes, and its sales tax fits the picture: a 4% state rate, no tax on groceries and no tax on most professional services. Counties add their own voter-approved pennies, and hotels, cabins and campgrounds carry an extra statewide lodging assessment that tourists in Jackson, Cody and Yellowstone country notice on their bills. This guide is for shop owners, restaurants, lodging operators, repair businesses and online sellers who need the 2026 rules with dollar examples. We checked each figure against the Wyoming Department of Revenue's Excise Tax Division and its bulletins in October 2026.
Quick answer
Wyoming's state sales tax rate is 4%. Counties can add voter-approved local taxes, so combined rates are generally 4% to 8%, depending on where the customer takes possession. Lodging pays sales tax plus a 5% statewide lodging assessment and any local lodging tax.
Groceries are exempt, including candy and soda; prepared food is taxed
Professional services aren't taxed; repairs to goods are
The license costs $60
Returns are due on the last day of the following month; pay by the 15th to earn up to $500
Remote sellers license after $100,000 of gross sales into Wyoming
How Wyoming's sales tax works
Wyoming taxes retail sales of tangible personal property, a short list of services named in the statutes, admissions and lodging. Sales tax has two parts, as the Department of Revenue explains it. The first is the mandatory statewide 4%, which every county charges. The second is any local tax approved by voters, which the department calls voter-approved pennies. Counties can adopt a general purpose tax, a specific purpose tax that funds a named project and ends when the project is paid for, and in a few places a resort district tax. The department administers all of them and sends the local share back to counties, cities and towns.
That's why the department describes combined rates as generally between 4% and 8%. A county with no local taxes charges only 4%; a county with general and specific purpose taxes in force charges more. Specific purpose taxes start and stop as projects are approved and paid off, so a county's rate can change at the start of any quarter. The department publishes a new rate chart whenever a change takes effect, and sellers should check it each quarter rather than relying on last year's numbers.
Sales are sourced to where the customer takes possession. A Cheyenne store charges its own county's rate on items carried out the door, but the rate for the buyer's county on items it delivers elsewhere in Wyoming. Returns report tax by county using the department's jurisdiction codes.
Use tax mirrors sales tax at the same rate. A Wyoming business that buys office supplies, computers or cleaning supplies from an out-of-state seller that doesn't charge Wyoming tax owes use tax for the county where the items are used. Inventory bought for resale isn't subject to use tax.
Wyoming sales tax at a glance (2026)
4%
State rate
4%–8%
Typical combined rates
Varies by county
5%
Statewide lodging assessment
$60
License application fee
$100,000
Remote seller threshold
Food and restaurants
Wyoming has exempted groceries since 2006, and the 2007 legislature made the exemption permanent. The legal term is food for domestic home consumption. The definition excludes only three things: alcoholic beverages, tobacco and prepared food. That makes Wyoming more generous than many states. Candy, soda and bottled drinks bought at a grocery store are exempt, where states such as North Carolina or Maryland tax them.
Prepared food is taxed, and Wyoming uses the standard definitions. Food is prepared if the seller sells it hot or heats it, mixes two or more ingredients to sell as one item, or provides utensils such as plates, forks, cups, napkins or straws. Some items are carved out: food that is only cut, repackaged or pasteurized; raw meat, fish and eggs that the buyer needs to cook; bakery items like bread, muffins and cookies unless they're sold as prepared food; and food sold unheated by weight or volume as a single item.
The department's food bulletin answers the questions restaurants ask most. Restaurant meals are taxable. Takeout, drive-through and delivery food are taxable even though they're eaten elsewhere. Concession food at movie theaters and sporting events is taxable. At a grocery deli, sliced meats and deli salads sold by weight are exempt, but heated chicken and a packaged salad sold with a fork are prepared food and taxable.
Services: what's taxed and what isn't
Most services aren't taxed in Wyoming. The department's Professional Services bulletin says the state has no statute imposing sales tax on professional services, and it lists accountants, engineers, doctors, technical writers, attorneys, tax preparers, and in most cases consultants, teachers and inspectors. Professionals generally don't need a sales tax license, though they pay sales or use tax on the equipment and supplies they buy to run their business. Designs, blueprints and other documents created as part of a professional service aren't taxed either.
The big exception is repair work. Wyoming law, W.S. 39-15-103(a)(i)(J), taxes the price of services to repair, alter or improve tangible personal property. That includes motor vehicle repairs, appliance and equipment repairs, and alterations to goods. The taxable amount includes the parts and the labor. A repair shop should hold a license and can buy parts that become part of a taxable repair without paying tax, using a resale exemption.
Wyoming also taxes certain services in the oil and gas field. Services and property used in rendering services to real or tangible personal property within an oil or gas well site are taxable under W.S. 39-15-103(a)(i)(K). Given how much of the state's economy rests on energy, contractors in that sector should get written guidance from the department's taxability team.
Contractors who build or improve real property, such as houses, roads or commercial buildings, are usually treated as the end consumer of their materials. They pay sales tax when they buy materials and don't charge sales tax to the property owner, so most don't need a license unless they also sell or work on goods.
Is it taxable in Wyoming?
| Sale | Taxable? | Why |
|---|---|---|
Clothing, furniture, electronics | Yes, state + local rate | Tangible goods |
Groceries, candy, soda at a store | Exempt | Food for domestic home consumption |
Restaurant meal, takeout, hot deli food | Yes | Prepared food |
Beer, wine, liquor | Yes | Alcohol isn't food |
Car or appliance repair (parts and labor) | Yes | Repair of tangible personal property |
Accounting, legal or engineering fees | No | Professional services |
Hotel room or cabin, under 30 days | Yes + 5% assessment + any local lodging tax | Lodging service |
Separately stated delivery charge | No | Outbound freight exemption |
Clothing, furniture, electronics
- Taxable?
Yes, state + local rate
- Why
Tangible goods
Groceries, candy, soda at a store
- Taxable?
Exempt
- Why
Food for domestic home consumption
Restaurant meal, takeout, hot deli food
- Taxable?
Yes
- Why
Prepared food
Beer, wine, liquor
- Taxable?
Yes
- Why
Alcohol isn't food
Car or appliance repair (parts and labor)
- Taxable?
Yes
- Why
Repair of tangible personal property
Accounting, legal or engineering fees
- Taxable?
No
- Why
Professional services
Hotel room or cabin, under 30 days
- Taxable?
Yes + 5% assessment + any local lodging tax
- Why
Lodging service
Separately stated delivery charge
- Taxable?
No
- Why
Outbound freight exemption
Lodging: sales tax plus the statewide assessment
Lodging is where Wyoming's tax bill climbs. A lodging service is the provision of sleeping accommodations to transient guests, defined as guests who stay fewer than 30 days in a row, and it includes sites for tents, campers, trailers and mobile homes. Lodging is subject to three layers: the regular state and local sales tax, any local lodging tax a county or town has adopted, and since January 1, 2021, the 5% statewide lodging assessment.
The statewide assessment is split. Three points go to the Wyoming tourism accounts, and two points go back to the county, city or town. When the assessment began, places that already had a local lodging tax collected only the 3% state portion until their local tax next came before voters; after that, the full 5% applies. Any local lodging tax approved after January 1, 2021 can be no more than 2%. A lodging business inside a town that has its own lodging tax reports to the town; one outside town limits reports to the county.
The department's Lodging Tax Matrix, revised in October 2025, settles the common edge cases. Guaranteed no-show charges are taxable. Cancellation and early departure fees aren't taxable when the room is released and can be rented again. Late departure fees and pet charges are part of the room price and taxed. Minibar sales carry sales tax only, not lodging tax, and rooms given free to guests aren't taxed, though the hotel owes tax on disposables provided with them. Package deals that bundle a room with golf or skiing are taxed at the highest applicable rate unless each part is listed separately.
Stays booked through online platforms raise the question of who collects. The department has a separate bulletin, Lodging Services and Marketplace Facilitators, on that split; read it and confirm in writing what your platform remits. Owners always collect on direct bookings, so keep your channels separate.
Worked examples in dollars
These examples use a 6% combined sales tax rate for illustration only; use the rate on the department's current chart for the county where the customer takes possession.
A hardware store. A customer buys a $300 chainsaw. At 6%, sales tax is $18.00, for a total of $318.00. In a county with no local taxes, the 4% state rate alone gives $12.00.
A grocery run. A shopper buys $140 of groceries, including a $4 candy bar and a $6 case of soda. All of it is exempt. A $9 hot rotisserie chicken from the deli is prepared food and taxed at the local rate: $0.54 at 6%.
A motel near Cody. A family books three nights at $150. On $450 of room charges, the 5% statewide assessment is $22.50 and 6% sales tax is $27.00, so the bill shows $49.50 in tax before any local lodging tax. A local lodging tax of 2% would add $9.00.
A truck repair shop in Casper. The invoice shows $400 of parts and $350 of labor. Both are taxable as a repair to tangible personal property: at 6%, tax is $45.00.
An online order with delivery. A Sheridan store sells a $1,000 sofa to a customer in another county and lists a $75 delivery charge separately. Tax applies to $1,000 at the rate for the customer's county; the delivery charge is exempt. If the store had quoted $1,075 delivered, the whole amount would be taxed.
Vendor compensation. A retailer owes $7,500 of tax for the month and files and pays by the 15th. It keeps 1.95%, or $146.25.
Try it — Wyoming state rate on $300
Getting a Wyoming sales tax license
You need a license if you sell tangible personal property or taxable services and have a physical presence in Wyoming, or if you're a remote seller over the threshold. The department's FAQ is careful on one point many new business owners get wrong: forming a Wyoming LLC does not by itself mean you need a sales tax license. A company that only has a registered agent or virtual office in Wyoming, and doesn't sell taxable items there, generally doesn't need one. If you're unsure, email the taxability team at [email protected] for a written answer.
The application fee is $60, non-refundable. You can apply online in two steps: first open an account in the Wyoming Internet Filing System (WYIFS), and once it's approved, apply for the license in the same portal. The department says the online process usually takes about two weeks; mailed applications take longer. The license stays active as long as you stay compliant, so there's no annual renewal. Occasional sellers at craft shows and markets can use a separate occasional sales application.
As a licensed vendor, you buy inventory without tax by giving suppliers the Streamlined Sales Tax exemption certificate claiming a resale exemption. Unlicensed businesses can't claim that exemption with Wyoming information. Our resale certificate guide explains good-faith acceptance.
Getting set up in Wyoming
- 1
Check whether you need a license
Selling goods or taxable services with a Wyoming presence, or over $100,000 as a remote seller, means yes.
- 2
Open a WYIFS account
Excise Tax DivisionRegister on the Wyoming Internet Filing System, then apply for the license and pay the $60 fee.
- 3
Load the current rate chart
Set rates for each county where customers take possession, and recheck every quarter.
- 4
File by the 15th
Returns are due at month-end, but filing and paying by the 15th earns vendor compensation.
Filing returns, vendor compensation and penalties
Once you're licensed, the department assigns a filing frequency, monthly, quarterly or annual, based on your tax volume and the monthly sales estimate on your application. Monthly and quarterly filers use Form 41; annual filers use Form 42. Returns are due on or before the last day of the month after the reporting period, so an August return is due September 30. When that day falls on a weekend or holiday, the next business day counts. Licensed vendors must file even if they had no sales; tick the no-sales box and sign.
Report tax by county using the four-letter jurisdiction codes, with lodging tax on the Form 41-3 supplement. Wyoming reports sales tax at the county level, so a city code is needed only for lodging or resort district taxes.
Vendor compensation is worth chasing. A vendor whose account is in good standing and who files and pays by the 15th of the month the return is due keeps 1.95% of the tax due, capped at $500 per reporting period. The credit is earned per owner, not per location, so a business with several stores should file a consolidated return. The cap is reached at about $25,640 of tax in a period.
Late payment costs a 10% penalty on the tax due. Filing late costs $10, plus $25 more if still unfiled 30 days later. Interest runs daily at 10.75% a year for 2026, down from 12.39% in 2025.
A Wyoming filing month (2026)
1st of the month
Reporting period for the prior month (or quarter) closes
15th
File and pay by now to keep vendor compensation of 1.95%
Last day of the month
Return and payment due
30 days later
An extra $25 late-filing penalty if still not filed
Quarter start
Check the new rate chart for local changes
Remote sellers and marketplaces
Under W.S. 39-15-501, an out-of-state seller must license and collect once its gross sales into Wyoming exceed $100,000 in the current or previous calendar year. Gross sales include wholesale and exempt sales, not just taxable retail sales. The old 200-transaction test was repealed from July 1, 2024. From the same date, Wyoming stopped letting remote sellers below the threshold register voluntarily, so a small seller that wants to collect as a courtesy can't. Your start date is the date you crossed the threshold.
Marketplace facilitators that pass the threshold must license and collect on the sales they facilitate. A marketplace seller that sells only through a licensed facilitator doesn't need its own Wyoming license and doesn't report those sales. If you also sell through your own website, those direct sales count toward your own threshold. Compare other states' rules in our economic nexus guide.
Common mistakes and how to fix them
Using an old rate chart. Local specific purpose taxes start and end each quarter. Download the current chart every quarter and update your tax tables.
Taxing candy and soda at the grocery checkout. Wyoming's food exemption covers them. Only alcohol, tobacco and prepared food are excluded.
Leaving the lodging assessment off. Every transient stay carries the 5% statewide assessment on top of sales tax and any local lodging tax.
Lumping delivery into the price. A delivery charge listed separately is exempt; a single delivered price is taxed in full.
Paying on the 30th and missing the credit. Vendor compensation requires filing and paying by the 15th.
Getting a license just because you formed a Wyoming LLC. You need one only if you sell taxable goods or services in the state or cross the remote threshold.
Official links
What to do next
Decide whether you actually need a license, apply on WYIFS with the $60 fee if you do, and load the current county rate chart into your register. Lodging businesses should set up the 5% assessment and any local lodging tax as separate lines. Put the 15th on your calendar to keep vendor compensation. Use the sales tax calculator to check receipts at your county's rate, and our guide to calculating sales tax for tax-included prices. Selling across the Mountain West? Compare our Colorado, South Dakota, Idaho and Utah guides, and see the Wyoming LLC guide if you're still forming the business.
This is general information, not legal or tax advice — confirm on the official source or with a professional.
Frequently asked questions
The state rate is 4%. Counties can add voter-approved local taxes, so the combined rate is generally between 4% and 8%, according to the Wyoming Department of Revenue. The rate depends on where the customer takes possession of the item. Check the department's current rate chart, which is updated at the start of a quarter when local taxes begin or end.
Hotel rooms, cabins, campsites and other lodging rented to guests staying fewer than 30 days in a row pay sales tax plus a 5% statewide lodging assessment that began on January 1, 2021. Many counties and towns add a local lodging tax. Local lodging taxes approved after January 1, 2021 are capped at 2%.
Groceries, called food for domestic home consumption, are exempt. Wyoming's definition leaves out only alcoholic beverages, tobacco and prepared food, so candy and soda bought at a grocery store are exempt too. Restaurant meals, takeout, drive-through food, heated deli items and food sold with utensils are prepared food and are taxed.
The application fee is $60, and it isn't refundable. You can apply online through the Wyoming Internet Filing System (WYIFS) after setting up an account, or mail a paper application with a check. The department says the online process usually takes about two weeks. The license doesn't need to be renewed each year.
Returns are due by the last day of the month after the reporting period, whether you file monthly, quarterly or annually. If that day is a weekend or holiday, the next business day counts. File and pay by the 15th to earn vendor compensation of 1.95% of the tax, up to $500 a period. Licensed vendors must file even when they have no sales.
Yes, once gross sales into Wyoming exceed $100,000 in the current or previous calendar year. Gross sales include wholesale and exempt sales. The 200-transaction test was repealed from July 1, 2024, and Wyoming stopped allowing voluntary registration by sellers under the threshold on the same date. Marketplace facilitators that pass the threshold collect for their sellers.
Most aren't. Professional services such as accounting, legal, engineering and medical work are not taxed. Wyoming does tax services to repair, alter or improve tangible personal property, such as vehicle and appliance repairs, plus some oil and gas field services, lodging and admissions. Contractors working on real property generally pay tax on their materials rather than charging it.
Sources & verification
Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify
- 1.Excise Tax FAQs — Wyoming Department of Revenue · accessed 12 October 2026
- 2.Remote Sellers bulletin (revised August 2026) — Wyoming Department of Revenue · accessed 12 October 2026
- 3.Statewide Lodging Assessment bulletin (revised August 2026) — Wyoming Department of Revenue · accessed 12 October 2026
- 4.Lodging Tax Matrix (revised October 10, 2025) — Wyoming Department of Revenue · accessed 12 October 2026
- 5.Vendor Compensation Credit bulletin (revised August 2026) — Wyoming Department of Revenue · accessed 12 October 2026
- 6.Form 41 Instructions (Sales & Use Tax Return for Licensed Vendors) — Wyoming Department of Revenue · accessed 12 October 2026
- 7.Food Exemption bulletin (revised August 2026) — Wyoming Department of Revenue · accessed 12 October 2026
- 8.Professional Services bulletin (revised August 2026) — Wyoming Department of Revenue · accessed 12 October 2026
- 9.Freight and Transportation Charges bulletin (revised August 2026) — Wyoming Department of Revenue · accessed 12 October 2026
- 10.Marketplace Facilitator bulletin (revised August 2026) — Wyoming Department of Revenue · accessed 12 October 2026
- 11.Sales/Use/Lodging Tax Rates and 2026 interest rate — Wyoming Department of Revenue · accessed 12 October 2026
- 12.Wyoming DOR Releases 2026 Interest Rates for Sales, Use, Lodging Taxes — Bloomberg Tax · accessed 12 October 2026
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