Wyoming Sales Tax Registration

In Wyoming it is called the Sales Tax License. The Wyoming Department of Revenue, Excise Tax Division issues it.

Who has to register in Wyoming, how to apply, what it costs, how long it takes, and what you file once you have it.

Wyoming sales tax registration at a glance

What it is called: Sales Tax License; Number issued: Wyoming sales tax license number.
Who issues it: Wyoming Department of Revenue, Excise Tax Division; Apply online through Wyoming Internet Filing System (WYIFS).
State fee: $60; A $60 license fee is required from each new vendor (remote vendors with no duty to register, or using a Streamlined technology model, are exempt). Reinstating a license forfeited for failing to file costs $60.
Processing time: About two weeks for the whole two-step process; Applicants first open a WYIFS account; once it is approved, they apply for the license in WYIFS. The Division says the entire process generally takes about two weeks. Paper applications are still processed but take longer.
Remote seller threshold: $100,000 in sales; Measurement period: current calendar year or immediately preceding calendar year. In effect since July 1, 2024.
Filing frequency: Monthly, quarterly or annual; The Department assigns a filing frequency at licensing and may change it based on the volume of tax collected and other criteria in its policy guidelines. The dollar thresholds are not stated in the rule.
State rate: 4%; County local option taxes vary by county.

How to register in Wyoming

Where to apply: Apply online with the Wyoming Department of Revenue, Excise Tax Division. Wyoming Internet Filing System (WYIFS)
What the application covers: Sales tax, use tax and lodging tax.
How long it takes: Applicants first open a WYIFS account; once it is approved, they apply for the license in WYIFS. The Division says the entire process generally takes about two weeks. Paper applications are still processed but take longer.
What it costs: A $60 license fee is required from each new vendor (remote vendors with no duty to register, or using a Streamlined technology model, are exempt). Reinstating a license forfeited for failing to file costs $60.
Renewal: No periodic renewal. A license can be forfeited for failing to file returns ($60 to reinstate), and a vendor reporting no gross sales for three years must show cause why it should not be revoked.

After you register

How often you file: Monthly, quarterly or annual. The Department assigns a filing frequency at licensing and may change it based on the volume of tax collected and other criteria in its policy guidelines. The dollar thresholds are not stated in the rule.
Due date: Last day of the month after the period (quarterly: January 31, April 30, July 31, October 31; annual: January 31).
Rates and sourcing: The state rate is 4%. County local option taxes vary by county. Sourcing: destination. Rates are based on where the customer takes possession of the item or service.
Late returns: After a missed return the Department sends a delinquency notice. It may impose a $10 penalty if the return is filed within 30 days of the notice, or $25 if not. Delinquent tax draws interest at the average prime rate plus 4% (capped at 18%), and deficiencies due to negligence add a 10% penalty.

Wyoming rules in plain English

In Wyoming you need a sales tax license. The Wyoming Department of Revenue's Excise Tax Division issues it. You apply online through the Wyoming Internet Filing System (WYIFS) in two steps. First you open a WYIFS account, and once it is approved you apply for the license there. The Division says the whole process usually takes about two weeks. Paper applications are still accepted but take longer. The license costs $60, a one-time fee for new vendors. There is no renewal, but the license can be forfeited if you stop filing returns, and reinstating it costs another $60. Sellers outside Wyoming need a license once their sales into the state pass $100,000 in the current or previous calendar year. Since July 1, 2024, the number of transactions no longer counts. The state rate is 4%, and counties add local taxes. Tax is based on where the customer takes possession. The Division assigns monthly, quarterly or annual filing based on how much tax you collect. Returns are due the last day of the month after the period. The mistake to avoid: letting returns lapse. Missed returns can lead to forfeiture of the license and penalties.

Sources: Wyoming Department of Revenue, Excise Tax Division · Wyoming Internet Filing System (WYIFS)

More Wyoming facts

Wyoming dropped the 200-transaction test for remote sellers on July 1, 2024 (Enrolled Act 38, HB0197). Only gross revenue over $100,000 into Wyoming now counts. Source
Wyoming charges a $60 fee for a new sales tax license, and the same $60 to reinstate a license forfeited for not filing returns. Source
Wyoming rules require exemption and resale certificates to be in the Streamlined Sales Tax format (Wyo. Admin. Code 011.0002.2 §7(b)(i)), so the SST certificate is the form to use. Source
Registration is a two-step process in WYIFS: open a WYIFS account, then apply for the license once the account is approved. Source
The state rate is 4%, made up of a 3% base tax and a 1% additional tax in effect since July 1, 1993. Source

We register you in Wyoming

Answer a few questions about your business. We prepare your Wyoming Sales Tax License application, file it with the Excise Tax Division, and send you the number. $199 per state. Any state fee is separate.

Start my Wyoming registration

Wyoming sales tax registration FAQ

Do I need to register for Wyoming sales tax?

Every vendor engaged in the business of selling taxable goods, admissions or services in Wyoming must obtain a sales tax license from the Department (W.S. 39-15-106(a)). Sellers with no physical presence must register after $100,000 in sales in Wyoming (measurement period: current calendar year or immediately preceding calendar year).

How long does it take to get a Wyoming Sales Tax License?

Applicants first open a WYIFS account; once it is approved, they apply for the license in WYIFS. The Division says the entire process generally takes about two weeks. Paper applications are still processed but take longer. Source: Excise Tax Division FAQs.

What does a Wyoming Sales Tax License cost?

A $60 license fee is required from each new vendor (remote vendors with no duty to register, or using a Streamlined technology model, are exempt). Reinstating a license forfeited for failing to file costs $60. Source: W.S. 39-15-106(a), as amended by 2024 Wyo. Sess. Laws, Enrolled Act 38 (HB0197). Our fee to prepare and file the application is $199.

When do I file Wyoming sales tax returns?

Filing frequency: monthly, quarterly or annual. The Department assigns a filing frequency at licensing and may change it based on the volume of tax collected and other criteria in its policy guidelines. The dollar thresholds are not stated in the rule. Due date: last day of the month after the period (quarterly: January 31, April 30, July 31, October 31; annual: January 31). Source: Wyo. Admin. Code 011.0002.2 §5 (Reporting).

Do I need to register in Wyoming as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Wyoming (measurement period: current calendar year or immediately preceding calendar year). A marketplace facilitator over the remote seller threshold is treated as the vendor and must collect and remit tax on its own sales and on all sales it facilitates for marketplace sellers into Wyoming, whether or not those sellers hold a permit (W.S. 39-15-502). Source: W.S. 39-15-501(a)(i); 2024 Wyo. Sess. Laws, Enrolled Act 38 (HB0197), which repealed the 200-transaction test in 39-15-501(a)(ii) effective July 1, 2024.

What happens if I sell in Wyoming without a Wyoming Sales Tax License?

Operating without the required license is a violation of the sales tax article with no specific penalty, which the catch-all provision makes a misdemeanor; each violation is a separate offense. The Department may also revoke a vendor's license after two written notices. Source: W.S. 39-15-106(a); W.S. 39-15-108(c)(vii), (viii).

Nearby states

This page summarizes Wyoming sales tax registration 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 2, 2026.