Wyoming Sales Tax Nexus
Wyoming Risk Profile
The Trigger: $100,000 in annual gross sales.
(Note: Wyoming officially repealed the “200 transactions” rule on July 1, 2024. The state now follows a revenue-only threshold for economic nexus.)
Physical Nexus: Standard triggers apply, including maintaining an office, warehouse, or inventory (including FBA) in the state. Wyoming also considers the presence of traveling sales representatives or agents to be a physical nexus trigger regardless of sales volume.
Effective Date: February 1, 2019 (economic nexus law); July 1, 2024 (revenue-only update).
Look-back Exposure: Generally 3 years. As an SST member state, Wyoming participates in multi-state data-sharing to identify unregistered remote sellers meeting the threshold.
Danger Level: LOW (The Simplicity Advantage)
Wyoming is one of the most straightforward states for compliance. There is no state income tax, eliminating the corporate filing traps found in many other jurisdictions. While local taxes exist, they are collected centrally by the state, keeping the total rate low (typically 4% to 6%).
The Trap: The “Consecutive 12-Month” Rule
Wyoming historically uses a rolling “any consecutive 12-month period” for its threshold, requiring constant monitoring rather than a simple calendar year check. Additionally, the state expects businesses to register for a permit as soon as the threshold is met, rather than offering a long grace period.
Wyoming Sales Tax & Business Requirements
Wyoming is highly favored by business owners because the state does not impose a corporate or individual income tax. This means businesses selling into Wyoming primarily focus on Sales and Use Tax compliance without the burden of state-level income filings.
Sales Tax Nexus
Wyoming requires a business to register and collect sales tax if it establishes either a physical or economic connection to the state.
- Physical Nexus: Established immediately if your business has any physical footprint in Wyoming, such as an office, warehouse, or inventory (including Amazon FBA). This also includes having employees or contractors working in the state.
- Economic Nexus: Established by sales volume for out-of-state sellers with no physical presence.
The Threshold: Gross revenue of $100,000 or more into Wyoming in the current or previous calendar year.
Note: As of July 1, 2024, Wyoming officially repealed the 200-transaction rule.
Wyoming Income Tax
There is no state income tax in Wyoming. Because the state does not levy a corporate or individual income tax, out-of-state businesses do not have a state income tax filing obligation, regardless of their sales volume or physical presence. You will not be required to file a state income tax return or pay state-level taxes on your business profits.
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