Wyoming Sales Tax Calculator 2026

Wyoming Sales Tax Rate Quick Facts

Wyoming has a 4.00% state sales tax rate with an average combined state and local rate of about 5.56%. Counties and local jurisdictions can add optional taxes, so common combined rates are 4.00%, 5.00%, 5.25%, 6.00%, or 7.00% depending on the county, city, resort area, or delivery location.

How to Use the Wyoming Sales Tax Calculator

For state-only estimates, use 4.00%. For common local-rate estimates, use 5.00%, 5.25%, 6.00%, or 7.00% depending on the county, city, resort area, or delivery location. Do not use only 4.00% for every Wyoming transaction. For grocery food, use 0.00% if the item qualifies. For prepared food, restaurant meals, lodging, clothing, taxable services, and normal retail goods, use the applicable combined rate.

How Wyoming Sales Tax Works

Wyoming has a 4.00% statewide sales and use tax rate. Counties and local jurisdictions can add local option taxes, raising the final combined rate. Wyoming has only 23 counties, making a county-based table very useful, but some cities, towns, resort districts, lodging transactions, and special tax areas require extra verification. Wyoming sales tax applies to many sales, leases, rentals, and taxable services unless an exemption applies. Use tax applies when taxable property or services are used in Wyoming and the correct Wyoming sales tax was not collected at purchase.

Wyoming Sales Tax Formula

Wyoming Sales Tax Examples

Major Wyoming City Sales Tax Rates

Verify every city with Wyoming's current Sales/Use/Lodging Tax Rate Chart. Wyoming rates can change by county, local option tax, special purpose tax, lodging tax, and resort/special district.

Why Sales Tax Varies in Wyoming

Wyoming sales tax varies because the state rate is only 4.00%, but counties and local jurisdictions can add local option taxes. Some locations are around 4.00%, many are around 5.00%, many major cities are around 6.00%, and Teton County / Jackson-style resort areas can be around 7.00%. The exact rate depends on the county, city, local option tax, special purpose tax, lodging tax, resort-area tax, and product category.

What Is Taxable in Wyoming?

Online Purchases and Remote Sellers in Wyoming

Online purchases delivered into Wyoming may be subject to Wyoming sales or use tax. Wyoming's current economic nexus threshold is $100,000 in Wyoming gross sales in the previous or current calendar year. The old 200-transaction threshold was removed effective July 1, 2024. Marketplace sales should be reviewed carefully — sales through a registered marketplace facilitator may be treated differently from a seller's direct website sales.

Wyoming Grocery and Prepared Food Notes

Food for domestic home consumption is generally exempt from Wyoming sales tax. Prepared food, restaurant meals, hot food, ready-to-eat meals, catered meals, and food sold where meals are regularly served to the public are generally taxable.

Wyoming Software, SaaS, and Digital Product Notes

Wyoming should not be treated like Washington, Tennessee, Utah, Rhode Island, or Pennsylvania where many digital products or SaaS subscriptions are clearly taxable. Tangible prewritten software on physical media is more likely taxable. Custom software, downloaded software, SaaS, and digital-only products should be reviewed separately and cautiously.

Wyoming Lodging and Tourism Tax Notes

Wyoming publishes Sales/Use/Lodging Tax Rate Charts because lodging can involve lodging-specific rates. Hotels, motels, cabins, campgrounds, guest ranches, vacation rentals, and short-term rentals may show lodging taxes that are higher or structured differently from ordinary retail sales tax.

Wyoming Local Option and Special Purpose Tax Notes

Wyoming local sales tax is largely county-based, but local option and special purpose taxes can change the final rate. Common layers include 4.00% state tax, county optional tax, specific-purpose tax, resort/special local tax, and lodging tax for lodging transactions. The exact rate can change when voters approve or discontinue local option taxes.

Wyoming Use Tax Notes

Wyoming use tax applies when taxable property or services are used, stored, or consumed in Wyoming and the correct Wyoming sales tax was not paid at purchase. This can apply to online purchases, out-of-state purchases, business equipment, and inventory conversions.

Wyoming Sales Tax Holiday Notes

Wyoming does not have a broad annual sales tax holiday for clothing, school supplies, or computers.

Common Wyoming Sales Tax Mistakes

• Using only the 4.00% state rate everywhere.
• Assuming every Wyoming city has the same combined rate.
• Ignoring county/local option taxes.
• Ignoring special purpose or resort-area taxes.
• Treating lodging like ordinary retail sales without checking lodging tax.
• Taxing qualifying grocery food incorrectly.
• Treating restaurant meals like exempt grocery food.
• Assuming clothing is exempt because some states exempt clothing.
• Treating SaaS as clearly taxable without Wyoming-specific support.
• Treating all digital products as clearly exempt without checking product structure.
• Using the old 200-transaction remote seller threshold.
• Forgetting the current $100,000 gross-sales threshold.
• Assuming marketplace collection covers all direct website sales.
• Forgetting use tax on untaxed online or out-of-state purchases.
• Hard-coding outdated county rates instead of using the current rate chart.

Wyoming Sales Tax for Businesses

Businesses selling taxable goods, prepared food, restaurant meals, taxable services, tangible software, taxable rentals, lodging, or vehicles in Wyoming may need a Wyoming sales/use tax license. The first issue is the rate. The second is taxability classification. The third is sourcing (determine the customer's Wyoming delivery location and appropriate local rate). The fourth is remote seller and marketplace treatment. Keep records of taxable sales, exempt sales, resale certificates, exemption certificates, food classifications, lodging receipts, software/digital product contracts, delivery addresses, county/local rate lookups, marketplace sales, and shipping charges.

Official Wyoming Sales Tax Sources

• Wyoming Department of Revenue — Excise Tax Division
• Wyoming DOR — Sales/Use/Lodging Tax Rate Charts
• Wyoming DOR — Exemption Matrix
• Wyoming DOR — Remote Seller Guidance
• Wyoming Internet Filing System (WYIFS)
• Streamlined Sales Tax — Wyoming Guidance
• Tax Foundation — State Sales Tax Rates

Last reviewed: June 2026. Rates and rules can change.