State of Wyoming Sales Tax The 2016 Wyoming State Sales Tax

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What is the 2016 Wyoming Sales Tax Rate?

Wyoming Sales Tax Rate

4.00%

2016 Wyoming state sales tax
Exact tax amount may vary for different items

The Wyoming state sales tax rate is 4%, and the average WY sales tax after local surtaxes is 5.47%.

  • Groceries and prescription drugs are exempt from the Wyoming sales tax
  • Counties and cities can charge an additional local sales tax of up to 2%, for a maximum possible combined sales tax of 6%
  • Wyoming has 167 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
  • Wyoming has a higher state sales tax than 82.7% of states

If you are a Wyoming business owner, you can learn more about how to collect and file your Wyoming sales tax return at the 2016 Wyoming Sales Tax Handbook .

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Wyoming Sales Tax Exemptions

Wyoming doesn't collect sales tax on purchases of most prescription drugs and 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. Unlike many states, Wyoming treats both candy and soda as groceries for sales tax purposes. 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: EXEMPT Non-Prescription Drugs: 4%
Wyoming sales tax for a restaurant meal
$100 Restaurant Dinner
Wyoming sales tax for groceries
$100 of groceries
Wyoming sales tax for clothing
$100 in clothes
Wyoming sales tax for general consumer products
$100 of consumer products
$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

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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 here .

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Wyoming Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

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.

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Wyoming Use Tax [View Main Article]

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.

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Wyoming Local Sales Taxes

Wyoming does not allow local jurisdictions like cities or counties to collect a local sales tax. The Wyoming state sales tax of 4% is applicable statewide. You can view the sales tax rates for various cities in Wyoming here.


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