Wyoming Sales Tax Nexus: Economic Nexus Threshold (2026)

What to do after crossing the Wyoming threshold

We did not find a specific start-date rule for Wyoming in the sources reviewed. Check the official guidance before you begin collecting.

1. Confirm the numbers. Check your Wyoming sales against the measure and period in the key facts above.
2. Register before you collect. Use Wyoming's official registration page. Collecting a state's tax without a registration is generally not allowed.
3. Collect and file. Charge Wyoming sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
4. Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.

Physical presence and inventory in Wyoming

Sellers with a physical presence in WY (including inventory in WY via FBA/3PL) must be licensed regardless of the $100,000 threshold.

Marketplace sellers in Wyoming

Do marketplace sales count toward your own threshold? Unclear (not stated in official sources reviewed).

Under W.S. 39-15-502, a marketplace facilitator is the vendor for sales it facilitates and must collect on its own and all facilitated sales, subject to the 39-15-501(a) threshold. DOR says marketplace sellers do not report gross sales made on licensed facilitator platforms. Neither statute nor DOR guidance says whether facilitated sales count toward a remote seller's own $100,000.

Other things to know about Wyoming

• Full SSUTA member. The Excise Tax Division publishes SST rate/boundary files and certification documents.
• State rate is 4% (3% base + 1% under W.S. 39-15-104(b)). Counties may add optional local taxes, and there are two resort districts.
• Tax rate changes take effect only on the first day of a calendar quarter after 60 days' notice to vendors.
• Licensed vendors must file returns (annual, quarterly or monthly as assigned) even with no sales. Sales made through a licensed marketplace facilitator are not reported as gross sales on the seller's return.