Wyoming has the second-lowest average combined sales tax rate of any state that has a sales tax — just 5.44% on average. With no income tax, Wyoming relies on sales tax, mineral severance taxes, and federal mineral royalties for revenue. Wyoming exempts groceries and prescriptions, making everyday necessities affordable for residents.
Wyoming sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 4.00% |
| Avg local add-on | 1.44% |
| Avg combined | 5.44% |
| Maximum combined | 6.00% |
Note: Wyoming has the second-lowest combined sales tax of any state with sales tax.
Wyoming sales tax by city
Combined state + local sales tax rates for major cities in Wyoming:
| City | Combined Rate |
|---|---|
| Cheyenne | 6.00% |
| Casper | 5.00% |
What's exempt in Wyoming
Groceries
Exempt from Wyoming state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
How Wyoming sales tax is calculated
Sales tax in Wyoming is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 5.44% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (4.00%) plus any local city or county add-ons. Wyoming allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 5.44%:
$100 item
$5.44 tax
$105.44 total
$250 item
$13.60 tax
$263.60 total
$500 item
$27.20 tax
$527.20 total
$1,000 item
$54.40 tax
$1054.40 total
Additional tax-free items in Wyoming
Beyond the standard exemptions, Wyoming also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Wyoming Department of Revenue for complete rules.
Wyoming sales tax in context: rates, history, and neighbors
Wyoming's 4% state sales tax (since 1979 — among the longest-stable rates in the US) plus county/city add-ons (typically 1-2%) gives an average combined rate of 5.44% — the lowest combined sales tax of any state with a sales tax (only Colorado's 7.79% has lower base rate but higher combined). Cheyenne 6%, Casper 5%, Laramie 6%, Gillette 5%, Sheridan 5%. WY exempts groceries and prescription drugs. WY has no state income tax — sales tax + mineral severance taxes (oil, gas, coal, trona) fund state government. WY is a Streamlined Sales Tax (SST) Agreement member. Compared to neighbors: Colorado (~7.79% combined), Montana (0%), South Dakota (~6.10%), Nebraska (~6.95%), Utah (~7.34%), Idaho (6%) — Wyoming has the lowest combined rate of any state with a sales tax. The combination of low sales tax + no income tax makes Wyoming one of the most tax-friendly states overall.
Online shopping & Wyoming sales tax
Wyoming requires economic nexus — remote sellers with $100,000+ or 200+ Wyoming transactions must collect Wyoming sales tax. Wyoming is a member of the Streamlined Sales Tax (SST) Agreement. Wyoming's rules are straightforward — the same $100,000/200-transaction threshold applies, and marketplace facilitators collect on all platform sales.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Wyoming sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Wyoming state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Wyoming sales tax on common purchases?
Using Wyoming's average combined rate of 5.44%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | $6.53 | $126.53 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $54.35 | $1053.35 |
| Laptop / tablet | $1,299 | $70.67 | $1369.67 |
| New car ($35,000) | $35,000 | $1904.00 | $36904.00 |
| Home appliance | $1,500 | $81.60 | $1581.60 |
| Restaurant meal | $60 | $3.26 | $63.26 |
Based on Wyoming's average combined rate of 5.44%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Wyoming: business guide
If you sell goods or taxable services to Wyoming customers, here's what you need to know:
- Registration: Register for a Wyoming sales tax permit/license through the Wyoming Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Wyoming annual sales or 200+ transactions, you must collect Wyoming sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (4.00%) and applicable local rates.
- Destination vs origin sourcing: Wyoming uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Wyoming sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Wyoming Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Wyoming sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Wyoming resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Wyoming is a full member of the Streamlined Sales Tax (SST) Agreement, which simplifies multi-state sales tax registration and compliance through a single registration portal (streamlinedsalestax.org).
Wyoming-specific business compliance details
Wyoming businesses register with the WY Department of Revenue at revenue.wyo.gov for a Wyoming Sales/Use Tax License. Filing frequency: monthly for $150+/month tax, quarterly for smaller, annually for very small. Out-of-state sellers with $100,000+ in WY sales (or 200+ transactions) must collect WY tax (economic nexus, since February 2019). WY is a Streamlined Sales Tax (SST) Agreement member. Marketplace facilitators collect WY tax. WY uses destination-based sourcing. The low base rate and limited local taxation make WY one of the simpler states for sales tax compliance. Wyoming's heavy reliance on mineral severance taxes (oil/gas/coal/trona) means sales tax compliance is less burdensome than in higher-tax states. Penalties: 10% of unpaid tax + interest.
Wyoming sales tax frequently asked questions
Why does Wyoming have such low sales tax compared to other states?
Wyoming has the second-lowest average combined sales tax in the US among states with a sales tax (only Colorado's average is lower due to its 2.9% state base). Wyoming's 4% state rate is low by national standards. Wyoming makes up state revenue through mineral severance taxes (coal, oil, natural gas), federal mineral royalties, and Wyoming's abundant natural resources — reducing the pressure on sales tax. With no income tax either, Wyoming is truly one of the lowest overall tax burden states.
What is the sales tax rate in Cheyenne, Wyoming?
Cheyenne has a combined sales tax rate of 6% — 4% Wyoming state + 2% Laramie County. Casper is 5% (4% state + 1% Natrona County). Most Wyoming jurisdictions fall between the 4% state-only rate and 6% in cities with county add-ons. Wyoming's maximum combined rate is 6% — the statewide maximum cap prevents rates from exceeding this level.
Does Wyoming have any sales tax holidays?
No — Wyoming does not offer any sales tax holidays. Wyoming's legislature has considered them but the state's already-low 4% state rate and grocery exemption are seen as providing sufficient consumer relief. Wyoming's combination of no income tax, low sales tax, and grocery exemption makes it one of the lightest-taxed states for residents.