Wyoming Nexus Rules

Wyoming has economic nexus rules that determine when an out-of-state seller needs to collect and remit sales tax on sales within the state. These rules have recently changed, so here’s a breakdown of the current situation.

Effective February 1, 2019 Wyoming implemented economic nexus thresholds.

Effective July 1, 2024 Previously, Wyoming had two criteria to trigger economic nexus: exceeding $100,000 in sales or having 200 or more separate transactions in a year. However, as of July 1, 2024, the 200 transaction threshold has been eliminated.

$100,000 Gross Sales Threshold If your business makes more than $100,000 in total sales to Wyoming customers in a calendar year (current or preceding), you have economic nexus and must register for a sales tax permit.

What’s Not Required Anymore 200 Transaction Threshold: Previously, having 200 or more separate transactions into Wyoming triggered nexus. This is no longer a factor.

What This Means for Sellers If your business makes more than $100,000 in gross sales from selling tangible personal property, admissions, or services delivered into Wyoming within a calendar year (current or preceding), you have economic nexus with the state. If your sales to Wyoming don’t exceed $100,000 annually, you generally don’t need to collect Wyoming sales tax.

Once you surpass the $100,000 threshold, you’re required to: • Register for a Wyoming sales tax permit. • Collect Wyoming’s 4% sales tax on taxable sales delivered to Wyoming addresses. • File sales tax returns and remit the collected tax to the state.

Marketplace facilitators like Amazon or eBay may be responsible for collecting and remitting sales tax on behalf of sellers meeting the nexus threshold if the marketplace has nexus in Wyoming.

Physical Nexus This refers to having a tangible presence in Wyoming, such as a store, office, warehouse, or even an employee residing in the state. If you have physical nexus, you’re automatically obligated to collect sales tax regardless of sales volume.

Economic Nexus This applies to out-of-state sellers with no physical presence in Wyoming. The $100,000 sales threshold triggers economic nexus.

Tangible Personal Property This includes most physical goods sold online or through catalogs and delivered to Wyoming customers. Admissions: Tickets or fees for events or attractions happening within Wyoming. Services: Certain services delivered electronically or performed in Wyoming might also be taxable. It’s best to consult the Wyoming Department of Revenue for specifics on taxable services.

Sales Tax Rate Wyoming has a flat sales tax rate of 4%. This is the rate you’ll need to collect and remit if you have economic nexus.

Sales Tax Permit Once you establish economic nexus, you’ll need to register for a sales tax permit with the Wyoming Department of Revenue. Sales Tax Returns: You’ll be responsible for filing sales tax returns and remitting the collected tax on a regular basis (usually quarterly or monthly, depending on your sales volume).

Marketplace Facilitators: These platforms (like Amazon or eBay) might have their own economic nexus rules for sellers using their services. You’ll need to comply with both Wyoming’s rules and the marketplace’s policies.

Software Sales: The taxability of software sales can be complex. It depends on whether it’s considered tangible personal property (e.g., downloadable software) or a service (e.g., cloud-based software). Research or consult a tax professional for clarification.Call Now For A Free Consultation – 720.878.2280

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