| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Albany County | 4% | 1% | 5% | Laramie |
| Big Horn County | 4% | 1% | 5% | Basin |
| Campbell County | 4% | 2% | 6% | Gillette |
| Carbon County | 4% | 1% | 5% | Rawlins |
| Converse County | 4% | 1% | 5% | Douglas |
| Crook County | 4% | 1% | 5% | Sundance |
| Fremont County | 4% | 2% | 6% | Riverton |
| Goshen County | 4% | 1% | 5% | Torrington |
| Hot Springs County | 4% | 1% | 5% | Thermopolis |
| Johnson County | 4% | 1% | 5% | Buffalo |
| Laramie County | 4% | 2% | 6% | Cheyenne |
| Lincoln County | 4% | 1% | 5% | Kemmerer |
| Natrona County | 4% | 2% | 6% | Casper |
| Niobrara County | 4% | 1% | 5% | Lusk |
| Park County | 4% | 1% | 5% | Cody |
The state sales tax rate in Wyoming is 4%. However, counties and cities can impose an additional local sales tax, which ranges from 1% to 2% in most areas. The combined sales tax rate in Wyoming can range from 5% to 6%.
Wyoming has a relatively simple sales tax system, with a low state rate and limited local rates. The state also has a few unique exemptions, including groceries and certain types of clothing.
It’s worth noting that Wyoming exempts certain items from sales tax, including groceries, prescription medication, and some types of clothing. However, these exemptions can vary depending on the specific location and type of item.
The Wyoming Department of Revenue is responsible for collecting and administering sales tax in the state. Businesses with a physical presence in Wyoming, including retail stores, restaurants, and online sellers, are required to collect and remit sales tax on taxable sales.
Wyoming has an economic nexus threshold of $100,000 in annual sales, which means that out-of-state sellers who exceed this threshold must collect and remit sales tax on sales to Wyoming customers. Businesses with a physical presence in the state must also obtain a sales tax permit and file regular returns with the Wyoming Department of Revenue.