Wyoming sales tax on invoices (2026 guide)

Wyoming's state sales tax rate is 4%, among the lowest in the country. Most counties add one or more county option taxes, so on the Department of Revenue's rate chart effective October 1, 2026, combined rates run from 4% to 7%, with 9% in the Teton Village and Grand Targhee resort districts.

Wyoming doesn't tax services across the board. It taxes services its statutes name, most importantly repair, alteration or improvement of tangible personal property, while professional services such as consulting, accounting and engineering aren't taxed. This guide explains where the line falls and how to invoice correctly.

Wyoming sales tax rates

Some examples from the October 2026 chart: Laramie County (Cheyenne) and Natrona County (Casper) are 5%, Albany County (Laramie) and Sheridan County are 6%, Teton County is 7%, and Park and Sublette counties have no county option tax (4%).

Wyoming sources tax to where the customer takes possession of the item or service. The Department updates its rate chart only when rates change, so the most recent chart shows the rates in effect.

Once you know the combined rate, our sales tax calculator works out the tax and the total for you.

Which services are taxable in Wyoming?

Wyoming taxes tangible personal property and services that are specifically listed in its statutes. For small businesses, the important ones are:

• Repair, alteration or improvement of tangible personal property, such as fixing vehicles, equipment or computers.
• Photography. The Department treats photographs (including digital ones) as tangible personal property, and says sitting fees, photo equipment use and processing are all part of the taxable price.
• Admissions to places of amusement, entertainment, recreation and athletic events.
• Lodging, meals and telecommunications services, among others.

What isn't taxed:

• Professional services. The Department's bulletin lists accountants, engineers, doctors, technical writers, attorneys, tax preparers, consultants, teachers, trainers and inspectors. It adds that some consulting and inspection work has taxable elements, so check with the Department about the specifics.
• Labor or services on real property, such as construction work for a property owner. The Department treats contractors as the end users of their materials, so they pay sales or use tax when they buy them.
• Custom software. Creating and selling custom software isn't taxable. Prewritten software is taxable whether it's sold in a box, downloaded or delivered another way.

Getting a Wyoming sales/use tax license

If you sell taxable goods or services in Wyoming, you need a sales/use tax license from the Department of Revenue. You can apply online through the Wyoming Internet Filing Service (WYIFS) or on paper with the "Application – Regular Vendors" form, which comes with a $60 nonrefundable licensing fee. The Department's FAQ says processing generally takes about two weeks.

Remote sellers: since July 1, 2024, Wyoming uses a single threshold. You must license and collect once your gross revenue from sales into Wyoming exceeds $100,000 in the current or previous calendar year. The old 200-transaction test was repealed. Wholesale, retail and exempt sales all count toward the $100,000, and Wyoming no longer allows remote sellers to license voluntarily below the threshold.

Returns are due by the last day of the month after the end of the reporting period.

What a Wyoming sales tax invoice should show

• your business name and address,
• the customer's name and address,
• a unique invoice number and invoice date,
• each item or service with its price,
• sales tax as a separate line, with the combined rate for the location, and
• the total due.

If you sell prewritten software and also customize it, put the customization on its own line at a reasonable price. The Department says the separately stated modification charge isn't taxable, but if you bundle it into the software price, the whole amount is taxable. In Invoice Native, tick Tax only on the taxable lines.

Exemption and resale certificates

Wyoming uses the Streamlined Sales Tax Agreement exemption certificate, which is available free on the Department's website. A business buying to resell gives you a completed certificate, and the Department's FAQ notes that only licensed vendors can properly claim the resale exemption.

Keep each certificate with your records so you can show why you didn't charge tax. See how to invoice a tax-exempt customer.

A worked example

Say you're a photographer and you shoot a family portrait session for a client in Cheyenne (Laramie County, 5%). Your package is a $200 sitting fee plus $600 of prints and digital images.

Both lines are part of the taxable sale of photographs, so the tax is $800 × 5% = $40.00, and the invoice total is $840.00. If the sitting happened in one county and the prints were delivered in another, the Department's photography bulletin explains that separately itemized charges are taxed at each one's own location.

Selling to customers in other states

If you ship goods or deliver taxable services to customers in another state, that state's rules may apply instead of Wyoming's. Since the Supreme Court's 2018 decision in South Dakota v. Wayfair, states can require out-of-state sellers to register and collect their sales tax once sales into the state pass a threshold the state sets. If you sell across state lines regularly, check the thresholds and registration rules of each state you sell into, and use that state's rate on those invoices.

Common mistakes on Wyoming invoices

• Charging 4% everywhere. Most counties add county option taxes.
• Not taxing repair work on vehicles, equipment or other personal property.
• Leaving the sitting fee untaxed on photography packages.
• Bundling custom changes into a prewritten software price, which makes the whole charge taxable.
• Accepting a resale claim from an unlicensed buyer.

Quick checklist for Wyoming invoices

• ✅ Sales/use tax license before your first taxable sale
• ✅ Checked whether your service is taxable or a non-taxable professional service
• ✅ Combined rate for where the customer takes possession
• ✅ Sales tax on its own line
• ✅ Streamlined exemption certificates on file