The formulas
- Sales tax = sale x (4% + local rate)
- Nexus when counted sales are more than $100,000 in the current or immediately preceding calendar year
How it works
Figures current as of November 2026.
The state rate is 4 percent: a 3 percent tax plus an additional 1 percent under W.S. 39-15-104(b). The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (county sales tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Wyoming must register and collect once it has more than $100,000 of gross revenue from sales delivered into Wyoming in the current or immediately preceding calendar year. Enrolled Act 38 of 2024 (HB 197) removed the 200-transaction test effective July 1, 2024.
A seller with a physical presence in Wyoming, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Wyoming sales tax rate?
The state rate is 4 percent: a 3 percent tax plus an additional 1 percent under W.S. 39-15-104(b). Local rates are added on top by delivery address.
What is the Wyoming economic nexus threshold?
More than $100,000 of gross revenue from sales delivered into Wyoming in the current or immediately preceding calendar year.
Did Wyoming change its threshold recently?
Enrolled Act 38 of 2024 (HB 197) removed the 200-transaction test effective July 1, 2024.
Sources
- Wyoming Department of Revenue, Sales & Use Tax Rate Charts (state tax rate 4%)
- Wyoming Statutes Title 39, W.S. 39-15-104 Taxation rate
- Wyoming Legislature, 2024 HB 197, Enrolled Act 38 (W.S. 39-15-501)
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.