Wyoming — Sales & Use Tax

Wyoming imposes a statewide sales and use tax under W.S. 39-15-103. The tax applies to the sales price paid for retail sales of tangible personal property within the state, gross rental of leased tangible personal property, intrastate telecommunications services, intrastate transportation of passengers, utility services, lodging services, admissions, repair and alteration services for tangible personal property, services and tangible personal property used in oil and gas well operations after production casing is set, and specified digital products sold for permanent use.

The purchaser is liable for the tax on all taxable sales, subject to statutory exemptions listed in W.S. 39-15-105. The statewide rate is 4%, consisting of a 3% base rate and an additional 1% imposed effective July 1, 1993. Counties and municipalities may impose additional local sales taxes.

Source: Wyo. Stat. §§ 39-15-103, 39-15-104

Wyoming requires remote sellers without physical presence in the state to register and collect sales tax if their gross revenue from sales of tangible personal property, admissions, or services delivered into Wyoming exceeds $100,000 in the current or immediately preceding calendar year. Effective July 1, 2024, Wyoming repealed the previous 200-transaction threshold, leaving only the $100,000 revenue threshold in effect.

This change was enacted by House Bill 0197, Laws 2024, ch. 67, § 2, which amended Wyoming Statute § 39-15-501(a) to eliminate the transaction threshold and retain only the gross sales threshold as the sole trigger for remote seller registration and collection obligations.

Source: Wyo. Stat. § 39-15-501 (as amended by 2024 WY H.B. 0197, effective July 1, 2024)

Wyoming imposes a statewide sales tax rate of 4 percent on all taxable sales. This consists of a base rate of 3 percent under W.S. 39-15-104(a), plus an additional 1 percent imposed effective July 1, 1993, under W.S. 39-15-104(b). The two rates are administered together as a combined 4 percent tax. Counties and municipalities may impose additional local sales taxes.

Source: Wyo. Stat. § 39-15-104

Wyoming exempts wholesale sales from the sales tax imposed under W.S. 39-15-103. The statute defines "wholesale sale" as a sale of tangible personal property or services to a vendor for subsequent sale. Purchasers claiming the resale exemption must provide the seller with a valid exemption certificate. This exemption prevents the sales tax from applying multiple times to the same property as it passes through the distribution chain before reaching the final consumer.

Source: Wyo. Stat. §§ 39-15-101(a)(xvi), 39-15-105

Wyoming requires marketplace facilitators to collect and remit sales tax on all sales made through their platforms, effective July 1, 2019. Under W.S. 39-15-502(a), a marketplace facilitator is considered the vendor for each sale it facilitates on its marketplace for a marketplace seller, and bears responsibility for all obligations imposed under Wyoming sales and use tax law.

Collection obligation. Subject to the $100,000 economic nexus threshold in W.S. 39-15-501(a), a marketplace facilitator must collect and remit sales tax on two categories of sales: (1) sales the marketplace facilitator makes on its own behalf, and (2) sales the marketplace facilitator facilitates on behalf of all marketplace sellers to customers in Wyoming. The facilitator must collect tax on facilitated sales regardless of whether the marketplace seller has a sales tax permit or would otherwise have been required to collect sales tax if the sale had not been facilitated by the marketplace facilitator. W.S. 39-15-502(b).

Definitions. W.S. 39-15-502(g) defines "marketplace" as any method through which a marketplace seller may sell or offer for sale tangible personal property, admissions, or services subject to taxation under chapters 15 or 16 for delivery into Wyoming, regardless of whether the marketplace seller has a physical presence in the state. A "marketplace facilitator" is any person that facilitates a sale for a marketplace seller through a marketplace by offering for sale by a marketplace seller, by any means, tangible personal property, admissions, or services subject to taxation for delivery into Wyoming. A "marketplace seller" is a vendor who sells or offers for sale taxable property, admissions, or services for delivery into Wyoming through a marketplace owned, operated, or controlled by a marketplace facilitator.

Limited liability relief. If a marketplace facilitator fails to collect or remit sales tax due to incorrect or insufficient information provided by the marketplace seller, the facilitator may be relieved of liability, but the relief cannot exceed 5 percent of the total sales tax due from sales made or facilitated in Wyoming by the marketplace facilitator. When a facilitator is relieved of liability under this provision, the marketplace seller or the purchaser becomes liable for any amount of uncollected, unpaid, or unremitted tax due. No relief is available for sales made by a marketplace seller who is affiliated with the marketplace facilitator; entities are affiliated if one entity owns more than 5 percent of the other entity. W.S. 39-15-502(c)–(d).

Audit focus. The Wyoming Department of Revenue audits only the marketplace facilitator for sales made by marketplace sellers but facilitated by the marketplace facilitator. The Department does not audit marketplace sellers except to the extent the marketplace facilitator seeks relief under the liability relief provision. W.S. 39-15-502(e). The statute also bars class actions against a marketplace facilitator by or on behalf of purchasers arising from or related to an overpayment of sales or use tax collected by the marketplace facilitator, regardless of whether the action is characterized as a tax refund claim. W.S. 39-15-502(f).

Seller registration and threshold calculation. Marketplace sellers who also make direct sales outside the marketplace platform (for example, through their own website) remain responsible for collecting and remitting sales tax on those direct sales if they independently meet the economic nexus threshold. Sales facilitated by a marketplace facilitator are excluded from the marketplace seller's threshold calculation for determining whether the seller has independent economic nexus obligations.

Source: Wyo. Stat. § 39-15-502

Wyoming vendors must file sales tax returns monthly under the general rule, with quarterly or annual filing permitted for lower-volume vendors. Under W.S. 39-15-107(a)(i), each vendor shall on or before the last day of each month file a true return showing the preceding month's gross sales and remit all taxes to the Wyoming Department of Revenue. Returns must contain the information and be made in the manner the Department prescribes by regulation.

Monthly filing. The default filing frequency is monthly. A vendor reporting January sales, for example, must file its return and remit all tax due by the last day of February. The statute allows the Department to grant extensions for filing returns and paying the taxes by regulation, but no extension may exceed ninety (90) days.

Quarterly and annual filing. If the total tax to be remitted by a vendor during any month is less than $150.00, the Department authorizes quarterly or annual returns in lieu of the monthly return. The remittance for a quarterly or annual period is due on or before the last day of the month following the end of the quarter or year for which the tax was collected. W.S. 39-15-107(a)(i). The Department assigns filing frequency based on a vendor's tax liability; vendors do not self-select their frequency.

Vendor compensation credit (current law, effective July 1, 2024). Effective for monthly periods beginning on or after July 1, 2024, Wyoming law allows vendors who file and pay on or before the fifteenth (15th) day of the month following the reporting period to claim a vendor compensation credit equal to 1.95% of the total state sales tax due for the period, up to a maximum of $500 per monthly period. The previous two-tiered structure has been eliminated.

Vendor compensation credit (prior law, through June 30, 2024). For monthly periods beginning before July 1, 2024, the credit allowed was 1.95% of the first $6,250 of tax due plus 1% of the tax due exceeding $6,250, up to a $500 maximum. Any references to a 1.56% second-tier rate are not accurate for Wyoming law.

The credit applies only to timely filed and paid returns and is deducted solely from the portion of tax distributed to the state general fund under W.S. 39-15-111(b)(i).

Discontinuing business. A vendor must file a final return within thirty (30) days after discontinuing or selling the business. W.S. 39-15-107(a)(vi).

Zero returns. Even if a vendor has no taxable sales during a reporting period, the vendor must file a return showing zero sales to maintain active status and avoid late-filing penalties. While this practice is customary, direct statutory or regulatory authority for mandatory "zero returns" is not explicitly stated in the cited source.

Source: Wyo. Stat. § 39-15-107, as amended by Laws 2024, ch. 57

When does Wyoming use tax apply? Wyoming use tax is imposed on the storage, use, or consumption of tangible personal property, specified digital products, or taxable services within Wyoming when Wyoming sales tax was not paid at the time of purchase. This generally includes purchases from out-of-state or online sellers who do not collect Wyoming sales tax at the point of sale. The use tax rate mirrors the state sales tax and is intended to prevent avoidance of the state's sales tax by purchasing goods or services out of state for in-state use.

Who is required to self-report and remit use tax? Any person—whether an individual, business, or contractor—who stores, uses, or consumes taxable property or services in Wyoming and did not pay Wyoming sales tax at purchase is required to self-report and remit use tax. According to Wyo. Stat. § 39-16-103(a)(i), the purchaser is liable for the use tax until it is paid to the state. If the seller was not registered to collect Wyoming sales tax or failed to collect it, the purchaser is responsible for reporting and paying the use tax directly. This obligation is codified in Wyo. Stat. § 39-16-103(c)(vi).

How is use tax reported and remitted to the Department of Revenue? The purchaser must file a use tax return and remit the tax to the Wyoming Department of Revenue. Under Wyo. Dep't of Revenue Rules, Ch. 2 (Sales & Use Tax), consumers must file by the last day of the month following the month in which the purchase was made or first use occurred. Businesses and contractors may report use tax on their regular sales and use tax return or file a consumer use tax return, as appropriate. Penalties and interest may apply if the return is late. Local use tax may also apply in jurisdictions that have chosen to adopt it under Wyo. Stat. § 39-16-204.

Source: Wyo. Stat. § 39-16-103 Source: Wyo. Dep't of Revenue Rules, Ch. 2, Sales & Use Tax

Direct answer: Wyoming uses destination-based sourcing for sales tax, meaning sales are generally sourced to the location where the purchaser receives the tangible personal property or service. The same rules apply whether the seller is located in Wyoming (in-state seller) or outside Wyoming (remote seller) and regardless of how the sale is facilitated (including sales by marketplace facilitators or sellers).

Why: Wyoming Statute § 39-15-104(f)(i) governs the sourcing of retail sales for sales tax purposes. Under this provision, a retail sale is sourced to the location where the purchaser receives the tangible personal property or service. If the receipt occurs at the seller's place of business, the sale is sourced there (which would rarely happen in most remote sales). Otherwise, the sale is sourced to the location designated by the purchaser and known to the seller as the delivery address. If delivery information is lacking, fallback rules are provided, ultimately defaulting to the address in the seller's business records or the purchaser's address obtained during the transaction. This sequence affirms destination-based sourcing. The statute does not distinguish between in-state and out-of-state sellers in its sourcing provisions.

Source support: Wyoming Statute § 39-15-104(f)(i) provides the comprehensive sourcing rule and is the controlling source. Administrative guidance and practical applications tracked by the Wyoming Department of Revenue are consistent with this statutory approach, but the primary legal standard is as written in the statute itself.

Caution / review status: Not yet human confirmed.

Source: Wyo. Stat. § 39-15-104(f)(i)

Economic Nexus Trigger (as of July 1, 2024):

Wyoming requires remote sellers, including marketplace facilitators, to register and collect sales tax if their gross revenue from sales of tangible personal property, admissions, or services delivered into Wyoming exceeds $100,000 in the current or immediately preceding calendar year. Prior to July 1, 2024, the law also included a 200-transaction threshold, but the transaction-count trigger was repealed effective July 1, 2024. The $100,000 gross sales threshold is now the sole economic nexus standard for remote seller registration and collection obligations. Sellers who only exceed the transaction threshold, but not $100,000 in sales, are no longer required to register based on transaction count.

This change was enacted by Laws 2024, ch. 67 (2024 WY H.B. 0197), which amended Wyoming Statute § 39-15-501(a) to eliminate the transaction threshold, aligning the registration and economic nexus rules. This is now the current legal standard for remote sellers and marketplace facilitators with respect to sales tax registration in Wyoming.

Other registration requirements, process, and penalties:

Wyoming requires all vendors with physical presence (nexus) in the state to register for a sales tax license regardless of the economic nexus threshold. Vendors register with the Wyoming Department of Revenue, and failure to register as required subjects the vendor to penalties under Wyo. Stat. § 39-15-110(a). Both in-state and remote vendors must comply with the same process. The Department may impose penalties and interest for failure to register, late registration, or operating without a valid license. Registration must be completed before making any taxable sales into Wyoming. There is no statutory fee for obtaining a registration permit, but penalties for non-compliance can include fines and potential revocation of sales tax privileges.

Source: Wyo. Stat. § 39-15-501 (as amended by 2024 WY H.B. 0197, effective July 1, 2024) Source: Wyo. Stat. § 39-15-110

Review status: Not yet human confirmed.

Wyoming law defines “specified digital products” as electronically transferred digital audio‑visual works, digital audio works, and digital books. These are subject to sales and use tax only when the purchaser acquires permanent use—i.e., the right to download or retain the product indefinitely, rather than temporary or subscription-based access.

Definition of specified digital products Under W.S. 39‑15‑101(a)(xliii), "specified digital products" are defined to include:

• Digital audio‑visual works: a series of images shown in succession to create motion, with accompanying sounds, if any.
• Digital audio works: audio content derived from fixation of sounds—such as music, podcasts, ringtones.
• Digital books: works ordinarily recognized as books, delivered electronically.

Permanent‑use requirement as the tax trigger Both W.S. 39‑15‑103(a)(i)(P) (sales tax) and W.S. 39‑16‑103(a)(i) (use tax) impose tax only on specified digital products when the purchaser receives permanent use. This statutory language establishes permanent use as the critical dividing line for taxability.

Regulatory confirmation Wyoming Department of Revenue Rules, Chapter 2, Section 12(z) reiterates that the sale of specified digital products is taxable only when transferred for permanent use. It also treats “digital code” (codes that provide the purchaser a right to obtain specified digital products) as taxable under the same standard.

Implications for sellers and buyers

• A one-time download granting indefinite possession—similar to purchasing a movie file or e-book—is taxable under Wyoming law.
• In contrast, streaming services, subscription access, or time-limited licenses do not confer permanent use and are therefore not subject to tax as specified digital products.

Source: W.S. 39‑15‑101(a)(xliii) Source: W.S. 39‑15‑103(a)(i)(P) Source: W.S. 39‑16‑103(a)(i) Source: Wyoming Department of Revenue Rules, Ch. 2, § 12(z)

Review status: Not yet human confirmed.

Wyoming enforces structured penalties and interest on late, deficient, or fraudulent sales and use tax payments. The Wyoming Department of Revenue may waive or credit these amounts under specific statutory conditions.

Interest on underpaid tax

• If a taxpayer underpays sales or use tax, interest accrues at 1% per month from the original due date until notice and demand is issued and payment is made within 10 days.
• For tax liabilities arising on or after July 1, 1994, interest is calculated annually at the average prime rate (as determined by the State Treasurer from at least 75% of the 30 largest U.S. banks) plus 4%, adjusted each January, but not to exceed 18% per year. For liabilities prior to July 1, 1994, the 1% monthly rate continues.

Source: Wyo. Stat. § 39-15-108(b)(i)

Penalties on deficiencies

• A 10% penalty applies to the deficiency when underpayment results from negligence or intentional disregard of rules without intent to defraud.
• A 25% penalty applies if the deficiency is due to fraud with intent to evade.
• All penalties are in addition to interest. Payment is due within 10 days of notice and demand.

Source: Wyo. Stat. § 39-15-108(c)(i)-(ii)

Vehicle sales tax—civil fees

• For vehicle sales or use tax not paid within 65 days of purchase (or after bringing a vehicle into the state with affidavit), interest accrues at 1% per month from day 66.
• A $25 civil fee applies if payment is made between days 65–75; after day 75, the fee is $25 or 10% of tax due, whichever is greater.

Source: Wyo. Stat. § 39-15-108(b)(ii)(A)-(B)

Waiver or credit of penalties and interest

• The Department may waive or credit interest “as part of a settlement or for any other good cause.”
• The Department may waive penalties for late filing if a written request explaining the late filing is submitted within 90 days of the due date.
• The Department may also credit or waive penalties “as part of a settlement or for any other good cause.”

Source: Wyo. Stat. § 39-15-108(b)(iii), (c)(xiv)-(xv)

Summary table (quick reference):

• Underpayment interest: 1% monthly; after July 1, 1994, prime + 4% annual (capped at 18%)
• Penalties: 10% (negligence), 25% (fraud)
• Vehicle tax civil fee: $25 (days 65–75); then $25 or 10%, whichever greater
• Waiver: Department discretion for good cause; written request for penalty waiver within 90 days

caution / review status: Not yet human confirmed

Source: Wyo. Stat. § 39-15-108

Direct answer: Wyoming residents and businesses are required to self-report and pay use tax on taxable tangible personal property or specified digital products purchased for use, storage, or consumption in Wyoming when sales tax was not collected at the point of sale, including out-of-state and online purchases. There is no statutory de minimis exemption or minimum purchase threshold for consumer use tax obligations; tax is due on all taxable purchases unless specifically exempted by statute.

Who owes use tax and when: Under Wyo. Stat. § 39-16-103(a)(i), any person (individual or business) who stores, uses, or consumes taxable property or specified digital products in Wyoming owes use tax if sales tax was not paid. This most often affects in-state purchasers who buy from sellers not registered to collect Wyoming sales tax (including many remote and online sellers). Use tax liability is triggered upon first use or storage in Wyoming after purchase.

How and when to report and remit consumer use tax: Consumers must remit use tax by filing a return with the Wyoming Department of Revenue. Under the Department's Rules Chapter 2, Section 6, the use tax is due and the return must be filed by the last day of the month following the month in which the property was purchased or first put to use in Wyoming. There is no explicit statutory de minimis threshold; the obligation applies regardless of the size of the purchase unless a specific exemption in Wyo. Stat. § 39-16-105 applies. Purchasers should maintain records to support the accuracy of their returns and to document any exempt transactions. If remittance is late, penalties and interest may apply as detailed in Wyo. Stat. § 39-15-108 and Wyo. Stat. § 39-16-108.

Consumer use tax can be reported by individuals using the "Wyoming Consumer Use Tax Return" form, which is available from the Department of Revenue. Businesses typically report use tax on their regular sales and use tax return or a separate consumer use tax return as prescribed by the Department.

No minimum or safe harbor for consumer purchases: Wyoming law does not provide a dollar threshold, safe harbor, or minimum quantity under which consumer use tax is waived or not enforced. Unless a statutory exemption applies—such as for occasional sales, groceries, or other specifically exempt categories—the use tax applies to all qualifying purchases by consumers or businesses in Wyoming.

Source: Wyo. Stat. § 39-16-103 Source: Wyo. Dep't of Revenue Rules, Ch. 2, Sales & Use Tax Source: Wyo. Stat. § 39-16-105 Source: Wyo. Stat. § 39-16-108

Direct answer: A business with a physical presence or other physical connection in Wyoming—aside from only a registered agent or virtual office—is required to register and collect Wyoming sales tax, even if it does not meet the $100,000 economic nexus threshold.

Why: Wyoming law establishes a clear economic nexus threshold for remote sellers (Wyo. Stat. § 39-15-501(a)), but does not provide a detailed statutory or regulatory list of activities that independently create physical presence nexus for sales tax. The Wyoming Department of Revenue’s Excise Tax Division FAQ, however, states that a company with “a physical presence or connection to Wyoming (outside of a registered agent or virtual office)” must register and collect tax. While typical SALT practice across most states recognizes that having inventory in a third-party warehouse, maintaining an employee (including a remote worker), or temporarily participating in a trade show often creates nexus, Wyoming DOR has not published a formal list of qualifying activities. Thus, these examples are inferred from general practice, not specifically enumerated by Wyoming authority.

Source support:

• The Excise Tax FAQ confirms that having any physical presence in Wyoming (other than a registered agent or virtual office) is enough to require collection.
• Wyoming statutes provide for economic nexus, but are silent on a physical nexus activity list.

Caution / review status: Not yet human confirmed. Practitioners assessing fact-specific scenarios (such as inventory storage, in-state employees, or event participation) should seek written confirmation from the Department for legal certainty, as Wyoming does not publicly enumerate physical nexus triggers in detail.

Source: Wyoming Department of Revenue, Excise Tax Division FAQs

Remote sellers and marketplace facilitators with economic nexus in Wyoming—that is, those exceeding $100,000 in gross revenue from sales delivered into Wyoming in the current or preceding calendar year—are required to collect and remit not only the 4% statewide sales tax but also all applicable local-option sales and use taxes at the destination-based rate for each Wyoming jurisdiction.

Statutory sourcing and local obligations: Wyoming is a destination-based sourcing state for sales and use tax. Under Wyo. Stat. § 39-15-104(f)(i), the applicable combined (state plus local) tax rate is determined by where the purchaser receives the product or service. The statute establishes a sourcing hierarchy, but for remote sales, this almost always means the delivery location specified by the purchaser. The statute does not distinguish between in-state and remote sellers regarding local tax collection—both are required to use the same sourcing rules. Marketplace facilitators that meet the threshold are treated as the vendor and are equally obligated to collect destination-based local taxes on all facilitated Wyoming sales.

Practical rate determination and administration: Local (county and sometimes municipal or resort district) sales and use tax rates are authorized by statute and can vary by jurisdiction. The Wyoming Department of Revenue publishes an official Sales/Use/Lodging Tax Rate Chart, listing all active local-option rates and reporting codes by jurisdiction. Sellers—whether remote, in-state, or facilitators—are expected to use this Rate Chart, or compatible address-lookup tools, to ensure application of the correct rate for each delivery address. All state and local taxes are remitted using the consolidated Wyoming tax return; separate remittance to local jurisdictions is not required. Failure to collect at the correct destination rate can result in audit exposure and under-collection liability.

Primary sources:

• Sourcing, local tax authority: Wyo. Stat. § 39-15-104(f)(i)
• Official local rate publication: Wyoming Department of Revenue Sales/Use/Lodging Tax Rate Chart

Source: Wyo. Stat. § 39-15-104(f)(i) Source: Wyoming Department of Revenue Sales/Use Tax Rate Chart

Review status: Not yet human confirmed.

Wyoming law provides numerous statutory exemptions from sales and use tax, set forth in detail under Wyo. Stat. § 39-15-105. Major exemptions—in addition to sales for resale—include:

• Food for Domestic Home Consumption: Exempt under Wyo. Stat. § 39-15-105(a)(xviii), except for prepared foods (which are generally taxable under § 39-15-105(a)(xviii)(D)-(F)).
• Agricultural Products: Sales of livestock (except pets), feed for commercial livestock or poultry, seeds, and plants used to grow food for human consumption, are exempt under § 39-15-105(a)(viii) and (ix).
• Sales to Governmental Entities: Exemptions apply to sales to the United States, the State of Wyoming, its political subdivisions, and certain Wyoming institutions—see § 39-15-105(a)(iv).
• Sales of Machinery Used Directly in Manufacturing: Exemptions under § 39-15-105(a)(iii)(A), (iv)(A), for machinery, equipment, and devices used directly and predominantly in manufacturing, processing, or compounding tangible personal property.
• Prescription Drugs: Prescription drugs for human use are exempt under § 39-15-105(a)(viii)(A). There is no general exemption for "durable medical equipment;" exempt status must be determined by statute or rule for each item.
• Sales to Charitable or Religious Organizations: Exempt if used primarily in their charitable or religious functions, with requirements as set forth in § 39-15-105(a)(iv)(B).
• Residential Energy Fuels: Sales of energy fuels to households for residential use are exempt—see § 39-15-105(a)(vi).
• Occasional Sales: Casual or isolated sales by persons not engaged in a habitual selling business are exempt per § 39-15-105(a)(v).

Full exemption details, specific item categories, and qualifications are tightly tied to the statutory subsections—always review the statute's language when analyzing a claimed exemption. New exemptions, limitations, or sunset provisions are periodically enacted, so statutory text should be checked for the most current law. The Wyoming Legislature's official online code (PDF) provides the authoritative baseline, but newly enacted legislation may not be reflected immediately.

Documentation and Audit Requirements: To validly claim most exemptions, purchasers must provide the vendor with a fully completed Wyoming Sales/Use Tax Exemption Certificate. Wyoming Department of Revenue Rules, Ch. 2, Section 6(c) specifies that the seller must "retain a copy of any exemption certificate accepted in good faith as evidence of exempt sales." Some exemptions (such as entity-based exemptions for governmental, charitable, or religious organizations) may also require documentation of organizational status or direct-pay permits, as noted in Rule Ch. 2, Section 6(a)-(b). During audit, sales claimed as exempt without statutory support, or without adequate documentation, are commonly disallowed and assessed tax.

Key sources for updating and referencing exemptions:

• The current statutory list: Wyo. Stat. § 39-15-105 (https://wyoleg.gov/statutes/compress/title39.pdf)
• Wyoming DOR Rules on documentation: Chapter 2, Section 6 (https://rules.wyo.gov/Default.aspx?RuleNumber=011-002-0006-0)

Source: Wyo. Stat. § 39-15-105 Source: Wyoming Department of Revenue Rules, Ch. 2, Sec. 6

Direct answer: Wyoming applies the same destination-based sourcing rules to drop shipments and remote sales as it does to ordinary sales. Sales tax is generally due based on the location where the purchaser—defined as the party receiving the tangible personal property—takes delivery, regardless of whether the goods are delivered directly from the seller, a third party, or shipped by a drop shipper. For remote sales, including those facilitated by marketplace facilitators or involving out-of-state sellers, the destination where the end-customer receives possession is the controlling location for sourcing, in accordance with Wyo. Stat. § 39-15-104(f)(i).

Drop shipments: In Wyoming, the law does not carve out a separate sourcing rule for drop shipments. The sale is sourced based on the location where the goods are delivered to the customer. If a Wyoming vendor (or a vendor registered to collect Wyoming tax) sells to another retailer (the middle party) who directs fulfillment to a Wyoming recipient, the shipment is sourced—and tax is due—at the address where the ultimate customer receives the goods. If the middle retailer provides a valid resale or exemption certificate, the initial sale to the middle retailer may be exempt as a sale for resale, but the sale to the ultimate customer will be taxable if not otherwise exempt.

Remote and marketplace sales: Wyoming’s sourcing rules in § 39-15-104(f)(i) are written broadly enough that no alternative method applies for remote sales or marketplace transactions. The location where the Wyoming customer receives the item—whether in person, at a shipping address, or otherwise—controls the sourcing, and thus the applicable state and local taxes. Marketplace facilitators are required to collect tax based on the destination of delivery for each facilitated sale, per Wyo. Stat. § 39-15-502.

Why: Wyo. Stat. § 39-15-104(f)(i) adopts a uniform destination-based approach for all retail sales of tangible personal property. No separate drop shipment or remote-sale sourcing mechanism appears in statute or Department regulations. Consistent Department of Revenue practice is to follow the statutory destination rule, and there is no published guidance to the contrary as of June 2026.

Source support:

• Statutory authority for destination-based sourcing: Wyo. Stat. § 39-15-104(f)(i)
• Marketplace facilitator destination rule: Wyo. Stat. § 39-15-502
• Department general guidance confirms uniform application but does not identify unique sourcing exceptions for drop shipments or remote sales.

Caution / review status: Not yet human confirmed. If a specific transaction scenario raises questions on multi-party liability or documentation, written confirmation from the Department is prudent, as Wyoming rarely issues public-facing drop shipment guidance compared to other states.

Source: Wyo. Stat. § 39-15-104(f)(i) Source: Wyo. Stat. § 39-15-502

Who is responsible for Wyoming use tax? Wyoming imposes use tax on the storage, use, or consumption within Wyoming of tangible personal property, specified digital products, or taxable services when Wyoming sales tax was not paid at the time of purchase. Under Wyo. Stat. § 39-16-103(a), the ultimate liability for use tax falls on the purchaser—this includes in-state individuals, businesses, contractors, or any consumer who brings taxable property into Wyoming or otherwise puts it to use there without sales tax having been paid.

When a seller—whether in-state or out-of-state—is not registered to collect and remit Wyoming sales tax at the point of sale, the purchaser must self-assess and remit use tax directly to the Wyoming Department of Revenue. The liability is not extinguished unless sales tax is properly collected by the seller (with a receipt as evidence), or the purchase is otherwise exempted by statute. For some property, such as vehicles, the purchaser must remit use tax prior to completing state registration (Wyo. Stat. § 39-16-103(c)(ii)).

How do purchasers report and remit use tax? Purchasers who owe use tax must file a return and pay the tax to the Department. Wyoming regulations (Wyo. Dep't of Revenue Rules, Ch. 2, §§ 5–6) require individuals and businesses to file the appropriate return by the last day of the month following the month in which the taxable property was purchased or first put to use in Wyoming. Businesses may report their use tax liability on the regular sales and use tax return (if holding a vendor’s license), while individual consumers use a specific consumer use tax return form. Purchasers must include the jurisdiction code and rate for the location of use or storage.

Local option use tax may also apply if adopted in the purchaser’s county, and it is reported on the same return as the state portion. The Department provides filing instructions and return forms for both consumers and vendors. Failure to file and pay use tax by the deadline subjects the purchaser to penalties and interest under Wyo. Stat. § 39-16-108.

How is use tax enforced for out-of-state purchases? Wyoming statutes and Department rules provide multiple enforcement mechanisms:

• Motor vehicles and titled property: Purchasers must pay use tax as a prerequisite to titling or registering a vehicle brought into Wyoming (Wyo. Stat. § 39-16-103(c)(ii)).
• Audit and investigation: The Department of Revenue conducts audits and investigations to identify unreported use tax on out-of-state or online purchases.
• Information reporting: Out-of-state vendors delivering by motor vehicle must report sales information to the Department (Wyo. Stat. § 31-18-408).
• Penalties for non-compliance: Purchasers, including consumers, are liable for interest and penalties if use tax is unpaid, pursuant to Wyo. Stat. §§ 39-16-108 and 39-15-108.

In summary, Wyoming’s use tax regime places the reporting and payment obligation on the purchaser if sales tax is not collected at the point of sale, and enforces these obligations through registration/titling requirements, regulatory reporting, and penalties.

Source: Wyo. Stat. § 39-16-103 Source: Wyo. Stat. § 31-18-408 Source: Wyoming Department of Revenue Rules, Ch. 2, §§ 5–6 Source: Wyo. Stat. § 39-16-108 Source: Wyo. Stat. § 39-15-108