Wyoming Delivery Sales Tax

Whether you’re a long-time resident of the Cowboy State or just setting up shop, it can be challenging to keep track of all the sales tax rules. And with the status of Wyoming’s economic nexus law up in the air, it’s even more critical to stay on top of sales tax compliance. The state of Wyoming requires you to collect sales tax on all taxable goods and services sold to customers within its borders. For out-of-state sellers, the requirement to collect sales tax depends on whether or not your business has a significant connection with the state—a concept known as “nexus.” A physical presence is one way to establish nexus, but the Supreme Court’s recent decision in South Dakota v. Wayfair has opened the door for states to require sales tax collection based on economic and virtual connections with the state, as well.

You must collect sales tax if you have a physical presence in the state, or meet the state’s threshold of $100,000 in gross sales or 200 separate sales transactions. For remote sellers and marketplace providers, nexus can be established through an economic threshold, such as substantial advertising or fulfillment activities, or through the use of an agent in the state.

The state’s statutory rate is 4%, but you may also have to pay local sales taxes. You can file and pay your sales tax return via the state’s Internet Filing System for Businesses (WYIFS). Make sure you file and pay on time — penalties can be steep!

Registering for a Sales Tax Permit in Wyoming

Whether you’re an online seller with a physical storefront in The Equality State, or a remote vendor that only sells products to customers in Wyoming, sales tax compliance can be confusing. But don’t let the complexity discourage you – with the help of a trusty sales tax guide, you can confidently navigate the untamed wilderness of Wyoming’s sales tax laws.

Start by registering for a sales tax permit in Wyoming. It’s illegal to collect tax without a permit, so this is an important step before you start selling in Wyoming.

Once you’re registered, keep in mind that Wyoming is a destination-based sales tax state. This means that you must collect tax on all items sold in the state, including shipping and handling charges.

Also, be aware of the state’s marketplace nexus laws. These regulations require all sellers that use a marketplace facilitator to sell products in the state (like Amazon FBA) to collect sales tax. The laws are still evolving, so be sure to stay on top of them. In addition, be sure to understand the state’s sales tax exemptions, like those for nonprofit organizations and schools.