Wyoming Resale Certificate
Rules, Form & Expiration

Accepted form: Form F0003 (Streamlined Sales and Use Tax Agreement Certificate of Exemption). Agency: Wyoming Department of Revenue, Excise Tax Division.

What a Wyoming resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

Wyoming resale certificate rules

Certificate form
Form F0003
Form F0003, the Streamlined Sales and Use Tax Agreement Certificate of Exemption, is published by the Wyoming Department of Revenue, Excise Tax Division. Our generator produces the Streamlined Sales Tax certificate.
Issued by
The buyer
The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number
Wyoming sales tax license number
It appears on the buyer's Wyoming sales/use tax license (vendor's license).
MTC uniform certificate
Not accepted
Vendors in Wyoming should be given the state's own certificate.
Streamlined (SST) certificate
Accepted
Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers
Home-state permit accepted
A reseller registered in another state can generally use that registration number.
Blanket certificates
Allowed
One certificate can cover an ongoing series of purchases from the same vendor.
Expiration
No fixed expiration
No fixed expiration. Under the SST certificate rules, a blanket certificate stays in effect until the purchaser cancels it, as long as purchases are no more than 12 months apart.

Wyoming rules in plain English

Wyoming buyers use the Streamlined Sales and Use Tax Agreement Certificate of Exemption, Form F0003. The Wyoming Department of Revenue's Excise Tax Division links it from its website for free. Wyoming rules require this format, so other certificates, such as the Multistate Tax Commission form, should not be used. Check reason G, Resale. Enter your Wyoming sales tax license number. If you are not required to be licensed in Wyoming, enter the sales tax number your home state issued. Fill in every field and sign the paper form. Give it to your supplier and keep a copy. Do not send it to the Department. Leave the single purchase box empty to make it a blanket certificate. It stays in effect while you buy from that supplier at least once every 12 months, or until you cancel it. Your supplier is protected if it gets a completed certificate within 90 days of the sale. If you are not entitled to the exemption, you owe the tax and interest. Fraud with intent to evade tax adds a 25% penalty under Wyoming Statute 39-15-108, and other violations are misdemeanors.

Sources: Wyoming resale certificate guidance ยท Form F0003

More Wyoming facts

  • Non-taxable transactions, including sales for resale, must be shown separately from taxable charges on sales invoices. Source
  • Wyoming issues sales tax licenses to vendors. Licensed vendors claim the resale exemption by completing the SST exemption certificate for their suppliers. Source
  • The SST certificate form is free and is linked from the Division's Streamlined Sales Tax Project page along with Wyoming's exemption matrix. Source
  • Sellers must use the SST governing board's standard format when exemptions are claimed electronically. Source

What a Wyoming resale certificate must include

  • The buyer's legal name, business address, and Wyoming sales tax license number, or a home-state registration number where allowed.
  • The seller's name and address.
  • A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
  • A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Wyoming certificate

  1. Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
  2. Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
  3. Issue one blanket certificate per vendor and keep a copy for your records.
  4. Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Wyoming resale certificates

Enter your business once, add each vendor, and download a signed Wyoming certificate on the Streamlined Sales Tax form. One flat yearly price covers every state where you buy inventory.

Wyoming resale certificate FAQ

What form do I use for a Wyoming resale certificate?
Wyoming uses Form F0003, the Streamlined Sales and Use Tax Agreement Certificate of Exemption, published by the Wyoming Department of Revenue, Excise Tax Division. Our generator produces the Streamlined Sales Tax certificate. You get a signed PDF with your business, permit, and purchase details.
Does Wyoming accept the MTC uniform resale certificate?
No. Wyoming does not accept the MTC uniform certificate, so give Wyoming vendors the state's own certificate.
Can an out-of-state business use a resale certificate in Wyoming?
Yes, with conditions. Applies to buyers not required to register in Wyoming. The Division's FAQ says unlicensed vendors cannot claim a resale exemption 'using Wyoming information', so Wyoming sellers who make Wyoming sales need a Wyoming license.
Can I give a vendor one blanket resale certificate in Wyoming?
Yes. A blanket certificate in Wyoming covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".
How long is a Wyoming resale certificate valid?
No fixed expiration. Under the SST certificate rules, a blanket certificate stays in effect until the purchaser cancels it, as long as purchases are no more than 12 months apart.
What happens if I misuse a Wyoming resale certificate?
The purchaser is liable for the tax and interest, and possibly civil and criminal penalties, if not eligible for the exemption. Under Wyoming's sales tax enforcement statute, a deficiency due to fraud with intent to evade carries a 25% penalty plus interest, and violations without a specific penalty are misdemeanors.
When can a Wyoming seller rely on a resale certificate?
A vendor is relieved of the tax if it obtains a fully completed SST certificate, or captures the same data elements, within 90 days of the sale. If not, it has 120 days after a Department request to obtain a certificate taken in good faith: the exemption was available on the sale date where the sale is sourced, could apply to the item, and is reasonable for the buyer's type of business.

This page summarizes Wyoming resale certificate rules for general information and is not tax advice. Confirm current requirements with the Wyoming Department of Revenue, Excise Tax Division or your tax adviser. State rules last checked October 1, 2026.