Deep Dive into Wyoming Nexus: Sales Tax for Remote Sellers

Wyoming nexus dictates when a remote seller (one without a physical presence in the state) becomes responsible for collecting and remitting sales tax on Wyoming purchases. Here’s a breakdown with additional details:

Economic Nexus Threshold:

Effective July 1, 2024, the only factor determining economic nexus in Wyoming is gross sales. If your business surpasses $100,000 in total sales to Wyoming customers within a calendar year, you’ve established economic nexus and must collect and remit sales tax. This applies regardless of your location or whether you have any physical connection to Wyoming.

What Counts as a Sale?

Generally, “sale” refers to the gross receipts from selling tangible personal property, admissions, or services delivered into Wyoming. Marketplace facilitator sales might be excluded from the threshold calculation for individual sellers. Contact us for more detailed information.

What Happens When You Reach the Threshold?

Once your sales surpass $100,000 in a calendar year, you’re obligated to register with the Wyoming Department of Revenue and start collecting sales tax on future Wyoming sales. The registration process typically involves submitting an application and providing relevant business information.

Click-Through Nexus (Not Applicable Yet):

Unlike some states, Wyoming doesn’t currently have click-through nexus laws.
Having an affiliate marketer in Wyoming itself won’t trigger economic nexus.
However, sales generated through your affiliate’s marketing efforts directed towards Wyoming customers would still count towards your total sales for reaching the economic nexus threshold.