Sales and Use Taxes in Wyoming

April 13, 2006

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In Wyoming a tax is imposed on the following sales:

retail sales
rentals
intrastate telephone and telegraph services
intrastate transportation of passengers
public utilities and gas, electricity or heat sold to consumers
meals and cover charges
transient living quarters
admissions
services performed for the repair, alteration or improvement of tangible personal property
contract geophysical exploration operations
motor vehicles, house trailers, trailer coaches, trailers or semitrailers
alcoholic beverages
computer hardware and software

Sales and use tax rate. The Wyoming sales and use tax rate is currently 4 percent (except for a 3 percent tax on farm implements). In addition, make sure you contact your local governments in Wyoming because they are allowed to assess a local sales and use tax.

Tax-exempt items. Wyoming has many specific items that are exempt from sales tax — for example, certain prescription medications are exempt from Wyoming sales tax. You'll want to check and see if you are exempt from the sales tax.

Responsibility for paying sales tax. In Wyoming although the sales tax is paid by the purchaser, sellers are required to collect the tax and are liable for the entire amount. However, the sales tax must be paid to the Department of Revenue by the purchaser unless the purchaser paid the taxes to a vendor.

Use tax. The use tax is a complementary tax and does not apply in situations when the sales tax is collected. The use tax is imposed upon:

sales in Wyoming
persons storing, using or consuming tangible personal property
tangible personal property sold by any person for delivery in Wyoming
computer hardware and software

Responsibility for collecting use tax. In Wyoming the use tax is payable by the purchaser, but collected by the vendor. The person actually storing, using or consuming tangible personal property is liable for the use tax.

Obtaining tax permits in Wyoming. In Wyoming every vendor must obtain from the Department of Revenue a sales tax license for each place of business. A new vendor must pay a $60 license fee.

Leases. In Wyoming the sales tax is imposed on the gross rental paid for a lease or contract of tangible personal property if the transfer of possession would be taxable if a sale occurred.

The following discussions address additional sales and use tax issues that many small business owners face: