Wyoming sales tax nexus determines whether your business must collect and remit sales tax in the state. For e-commerce sellers, understanding this threshold is absolutely essential for avoiding costly penalties.
Wyoming requires sales tax collection once you exceed $100,000 in gross revenue from sales into the state during the current or previous calendar year. Cross this threshold, and you’ve triggered economic nexus, creating immediate obligations to register, collect, and file returns.
The 2018 South Dakota v. Wayfair decision gave states authority to require remote sellers to collect sales tax based on economic activity alone. Wyoming adopted its economic nexus law on February 1, 2019. In July 2024, Wyoming simplified compliance further by eliminating the 200-transaction threshold. Now only revenue matters.
At Hands Off Sales Tax (HOST), we’ve managed Wyoming nexus obligations since these rules took effect. From determining when you’ve crossed thresholds to handling registration and ongoing filings, we ensure compliance while you focus on growth.
What Is Sales Tax Nexus?
Sales tax nexus is the connection between your business and a state that creates a legal obligation to collect sales tax from customers in that jurisdiction. It’s the minimum level of business activity that triggers tax responsibilities.
Nexus can be established through physical presence or economic activity. Once it exists, you must register for a sales tax permit, collect the appropriate tax rate from Wyoming customers, and remit those funds to the Wyoming Department of Revenue on schedule.
Wyoming charges 4% state sales tax, with local jurisdictions adding up to 2% for a maximum combined rate of 6%. Counties can impose up to 1%, and cities can add another 1%, making accurate rate calculation location-dependent.
Wyoming Economic Nexus Threshold
Wyoming’s economic nexus law is straightforward. You have nexus if, during the current or previous calendar year, you exceed:
$100,000 in gross revenue from sales delivered into Wyoming
As of July 1, 2024, Wyoming removed the 200-transaction threshold that previously existed. Only the revenue threshold matters now. Whether you made that $100,000 from 50 sales or 5,000 sales doesn’t change your obligation.
Gross revenue means total sales before deductions. All sales delivered to Wyoming customers count toward the threshold, whether taxable or exempt. This includes wholesale and resale transactions. Despite being exempt from tax collection, they still count toward determining if you’ve hit the $100,000 mark. Only sales explicitly outside Wyoming’s jurisdiction are excluded.
The lookback period creates immediate obligations for growing businesses. Exceeded the threshold last year? You have nexus today even if current-year sales are lower. Conversely, once you exceed the threshold this year, collection begins as soon as you receive your permit.
Physical Nexus in Wyoming
Physical nexus still applies and creates obligations regardless of sales volume. You have physical nexus in Wyoming if you maintain:
A physical location such as an office, warehouse, retail store, or leased space where business activities occur. Even temporary locations during trade shows establish nexus. Participating in more than 4 trade shows in a 12-month period requires a permanent license.
Inventory stored in the state, including goods in third-party warehouses, fulfillment centers like Amazon FBA, or drop-shipping arrangements where inventory physically sits in Wyoming.
Employees or contractors working in Wyoming, whether sales representatives, remote workers, or service providers conducting business on your behalf.
Affiliate relationships where you have a subsidiary or related business operating in Wyoming can also establish nexus through their activities.
One day of physical presence creates nexus for the entire year. A sales rep attending a two-day trade show in Cheyenne? That establishes physical nexus, requiring registration and collection for all Wyoming sales that year.
HOST’s nexus analysis examines both your economic activity and physical footprint to determine precisely where you have obligations. We review sales data, inventory locations, employee presence, and marketplace facilitator relationships.
What’s Taxable in Wyoming?
Understanding what requires tax collection helps you calculate obligations correctly. Wyoming taxes most tangible personal property and certain services at the 4% state rate plus applicable local taxes.
Taxable items include:
- Most tangible goods and merchandise
- Prepared food and restaurant meals
- Digital goods and downloadable software
- Lodging and accommodations (with additional lodging tax)
Exempt items include:
- Groceries and unprepared food for home consumption
- Prescription medications and medical equipment
- Software as a Service (SaaS) – classified as a non-taxable service
The distinction matters when calculating your threshold. All sales count toward the $100,000 nexus threshold, but you only collect tax on taxable items.
Marketplace Facilitator Laws
Wyoming’s marketplace facilitator law shifts collection responsibility to platforms like Amazon, eBay, Etsy, and Walmart Marketplace. Since July 1, 2019, these platforms must collect and remit Wyoming sales tax on behalf of third-party sellers once the platform itself exceeds the $100,000 threshold.
If you sell exclusively through Amazon FBA with no other Wyoming presence, Amazon handles everything. You don’t need a separate Wyoming permit for those marketplace-facilitated sales.
But multichannel selling complicates matters. Selling through Amazon and your own website? Amazon collects tax on marketplace sales while you remain responsible for direct website sales. You’ll need to track each channel separately to determine if your non-marketplace sales exceed the threshold independently.
Never assume marketplace facilitators eliminate all obligations. Monitor your non-marketplace sales and register if they exceed $100,000 separately from marketplace-facilitated sales.
Registration and Compliance Requirements
Once you’ve established Wyoming sales tax nexus, register with the Wyoming Department of Revenue through the Excise WIFS Portal. Wyoming charges a one-time $60 registration fee.
What you’ll need to register:
- Federal EIN or SSN (for sole proprietors)
- Legal business name and DBA
- Business structure (LLC, corporation, etc.)
- NAICS code for your industry
- Physical business address
- Bank account information for electronic payments
- Estimated monthly sales volume
Processing typically takes 10 business days. Your permit doesn’t require renewal. It remains active until you formally close it.
Wyoming assigns filing frequencies based on expected tax liability: monthly (over $150 collected monthly), quarterly ($50-$150 monthly), or annual (under $50 monthly). The state may adjust your frequency based on actual collections.
Returns are due by the last day of the month following the reporting period. January sales? Due February 28 (or the next business day if it falls on a weekend). Wyoming doesn’t grant automatic extensions. Late returns incur a $10 minimum penalty or 10% of tax due, whichever is greater, plus interest.
Critical requirement: Wyoming requires zero returns even when you have no sales. That $10 penalty applies whether you owe $1,000 or $0. Many sellers miss this requirement and accumulate penalties during slow periods.
Wyoming requires destination-based sourcing, so you collect tax based on where the customer receives the product, not where you ship from. With over 40 local jurisdictions levying sales tax, manual rate lookup becomes impractical fast.
HOST handles Wyoming registration, obtains your permit, sets up your filing schedule, and manages returns. We integrate with your sales channels to automatically calculate correct rates for every Wyoming transaction.
Common Nexus Mistakes
E-commerce businesses repeatedly make predictable errors:
Miscalculating gross revenue. Shipping charges, handling fees, exempt sales, and wholesale transactions all count toward the $100,000 threshold. Undercounting creates retroactive liability.
Assuming marketplace facilitators handle everything. Direct website sales require separate tracking. Many sellers incorrectly believe one facilitator relationship covers all channels.
Missing physical presence triggers. Storing inventory in a third-party warehouse creates immediate nexus. Remote employees working from Wyoming establish physical presence before you hit economic thresholds. Attending multiple trade shows triggers permanent licensing requirements.
Delaying registration after crossing thresholds. Once you exceed $100,000, registration becomes mandatory. Waiting months while continuing sales without collecting tax creates accumulated liabilities.
Forgetting to file zero returns. Wyoming’s zero return requirement catches many sellers off guard. Even months with no sales require filing to avoid penalties.
HOST’s Free Sales Tax Software Review identifies configuration issues in automation tools like TaxJar or Avalara. We audit your setup to catch mistakes before they become audit problems.
HOST: Your Partner for Wyoming Sales Tax Compliance
Wyoming sales tax nexus creates obligations that demand accurate monitoring, timely registration, and ongoing compliance. For multi-state e-commerce businesses, managing Wyoming alongside 44 other sales tax states multiplies complexity exponentially.
What HOST Delivers:
Nexus Analysis: We analyze your Wyoming sales data and physical footprint to determine if you’ve triggered economic or physical nexus.
Sales Tax Registration: We handle Wyoming registration with the Department of Revenue, completing all paperwork and obtaining your permit.
Ongoing Filings: HOST files your Wyoming returns on schedule (monthly, quarterly, or annually) ensuring deadlines are met and rates are calculated correctly.
Multi-State Management: We manage Wyoming compliance alongside all other states where you have nexus, creating a unified approach that tracks thresholds, handles registrations, and files returns across 45+ sales tax states.
Notice Management: We interpret and respond to Wyoming notices about unfiled returns, rate discrepancies, or audit inquiries, resolving issues efficiently while protecting you from penalties.
Software Integration: We review and optimize your TaxJar, Avalara, or other automation tools to ensure Wyoming rates, thresholds, and exemptions are configured correctly.
We’ve been 100% focused on sales tax since 1999. That is over 25 years helping e-commerce businesses navigate compliance. Founded by Mike Espenshade, with parent company TaxMatrix serving North America’s largest companies, we bring enterprise expertise to businesses of all sizes.
You handle the sales, we handle the tax.
Get Wyoming Compliance Right From the Start
Understanding Wyoming sales tax nexus rules prevents costly mistakes. Whether you’re approaching the threshold, recently crossed it, or are unsure about your physical presence, professional guidance ensures you comply correctly without diverting time from growth.
Contact HOST today to discuss your nexus situation or schedule a free consultation. Let us handle the complexity so you can focus on scaling your business.
Want to learn more? Get our “10 Sales Tax Mistakes E-Commerce Sellers Make” e-book.
Frequently Asked Questions
What is the Wyoming sales tax nexus threshold?
Wyoming requires sales tax collection once you exceed $100,000 in gross revenue from sales delivered to Wyoming customers during the current or previous calendar year. As of July 2024, Wyoming eliminated the 200-transaction threshold, making revenue the sole economic nexus trigger.
Do I need to register in Wyoming if I only sell through Amazon?
If you sell exclusively through Amazon FBA and Amazon is the marketplace facilitator, Amazon collects and remits Wyoming sales tax on your behalf. However, if you also sell through your own website or other non-marketplace channels, you must monitor those sales separately and register if they exceed $100,000.
Do wholesale and resale transactions count toward the threshold?
Yes. Wyoming includes wholesale and resale transactions when calculating the $100,000 threshold, even though these sales are exempt from tax collection. All sales delivered into Wyoming count, whether taxable or exempt.
Does Wyoming require monthly sales tax filing?
Wyoming assigns filing frequencies based on your tax collection volume: monthly (over $150 collected monthly), quarterly ($50-$150 monthly), or annual (under $50 monthly). The state may adjust your frequency based on actual collections.
What happens if I have no sales in a filing period?
Wyoming requires zero returns even when you have no taxable sales. Failure to file a zero return results in a $10 penalty, the same penalty applied for failing to file when you owe tax. This requirement catches many sellers off guard.
Can physical presence create nexus even with low sales?
Yes. Physical presence such as inventory in Wyoming warehouses, employees working in the state, or attending multiple trade shows establishes nexus immediately regardless of sales volume. Physical nexus operates independently of the economic threshold and requires collection even with minimal revenue.
