The 2012-2013 Wyoming State Sales Tax
1.1 -
What is the 2013 Wyoming Sales Tax Rate?
4.00%
The Wyoming sales tax rate is 4%, and the maximum WY sales tax after local surtaxes is 7%.
- Groceries are exempt from the Wyoming sales tax
- Counties and cities can charge an additional local sales tax of up to 3%
- Wyoming has 167 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
- Wyoming has a lower state sales tax than 75% of states
Counties and cities in Wyoming are allowed to charge an additional local sales tax (up to 3%) on top of the general Wyoming state sales tax. Some tourist areas have been authorized to charge an additional 3% sales tax on top of the typical addition (meaning they may have a total addition of 6% above the general sales tax), in order to help boost revenue. All food purchased for home consumption is completely exempt from both the state and local sales tax. Wyoming, unlike most states, includes labor under the jurisdiction of sales tax. All Labor on both tangible and intangible property are axable, but labor that permanently changes real property is exempt.
1.2 -
Wyoming Sales Tax Exemptions
Wyoming doesn't collect sales tax on purchases of most groceries. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.
Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. Other items including gasoline, alcohol, and cigarettes are subject to various Wyoming excise taxes in addition to the sales tax.
In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The WY sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. Wyoming's sales tax rates for commonly exempted items are as follows:
| Groceries: EXEMPT | Clothing: 4% | Prepared Food: 4% | Prescription Drugs: 4% | Non-Prescription Drugs: 4% |
$100 Restaurant Dinner
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$100 of groceries
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$100 in clothes
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$100 of consumer products
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$4.00 sales tax $104.00 total |
$0.00 sales tax $100.00 total |
$4.00 sales tax $104.00 total |
$4.00 sales tax $104.00 total |
1.3 -
Wyoming Sales Tax Exemption Certificate
Unlike a Value Added Tax (VAT), the Wyoming sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a Wyoming Sales Tax Exemption Form to buy these goods tax-free.
Companies or individuals who wish to make a qualifying purchase tax-free must have a Wyoming state sales tax exemption certificate, which can be obtained from the Wyoming Department of Revenue . On making an exempt purchase, Exemption Certificate holders may submit a completed Wyoming Sales Tax Exemption Form to the vendor instead of paying sales tax.
Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full Wyoming sales tax code) can be downloaded from the Wyoming Department of Revenue 's website.
1.4 -
Wyoming Sales Tax Calculator
Whenever you make a purchase at a licensed Wyoming retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our Wyoming sales tax calculator.
1.5 -
Wyoming Use Tax
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If you buy goods and are not charged the Wyoming Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 4% sales tax (less any foreign sales tax paid) for these items yourself as the Wyoming Use Tax.
Your are expected to voluntarily list your liable purchases on a Wyoming Use Tax Return, which should be attached with payment to your Wyoming Income Tax Return. Historically, compliance rates with with the Wyoming Use Tax have been low.
1.6 -
Wyoming Local Sales Tax
Wyoming allows counties and cities to collect a maximum local sales tax of 3.00% on all non-exempt purchases within their jurisdiction. The local sales tax is collected in addition to the Wyoming sales tax of 4%, so the actual sales tax you pay on purchases in Wyoming may vary between 4% and 7% depending on which county or city the sale is made in.
You can find local sales tax rates on our list of Wyoming local sales taxes by county, city, and zip code, or you can lookup your local sales tax rates with our free Wyoming sales tax lookup tool. If you need to download Wyoming local sales tax rates, visit the Wyoming sales tax database download page.
| Albany County 6.00% |
Big Horn County 5.00% |
Big Piney 4.00% |
Boulder 4.00% |
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| Campbell County 6.00% |
Carbon County 6.00% |
Cody 4.00% |
Converse County 5.00% |
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| Cora 4.00% |
Crook County 6.00% |
Crowheart 4.00% |
Daniel 4.00% |
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| Dubois 4.00% |
Fort Washakie 4.00% |
Goshen County 5.25% |
Hot Springs County 5.00% |
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| Hudson 4.00% |
Johnson County 5.00% |
Kinnear 4.00% |
Lander 4.00% |
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View all local Wyoming sales taxes
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