Wyoming Sales Tax Calculator

How Wyoming’s 4% rate becomes 5% or 6%

Wyoming’s sales tax has two parts: a mandatory 4% statewide rate, and optional county “pennies” that voters approve. Under W.S. 39-15-204, counties can add a 1% general purpose tax and specific purpose taxes that pay for named projects. Voters can also approve an economic development tax. The law caps the general purpose, economic development and specific purpose taxes at 2% in total, which is how rates of 5% and 6% come about.

The average combined rate is 5.39%. A Wyoming Legislature analysis found it is the lowest in the continental United States among states with a sales tax, and well below Utah and Idaho. The highest combined rate is 7%.

The state keeps about 69% of the 4% statewide tax (69.31% including an administration fee), and the rest goes back to cities and counties. Local governments keep the county pennies, minus a 1% administration fee.

Groceries are exempt; restaurant food is not

Most food bought at a grocery store is exempt in Wyoming as food for home consumption. Restaurant food is taxable because it is prepared food, usually sold with utensils to eat straight away. Alcohol is taxable wherever you buy it, because it doesn’t count as food.

This makes a real difference compared with neighbouring South Dakota, which taxes groceries in full. A $200 grocery shop in Cheyenne is tax-free. The same basket in a South Dakota city with the full 2% municipal tax carries $12.40.

Lodging tax for visitors

Hotel rooms and other lodging in Wyoming carry a mandatory 5% statewide lodging tax on top of sales tax. Counties and towns can add a local lodging tax that voters approve. Of the statewide 5%, 3 percentage points go to the state and 2 points go to the local area.

A $250-a-night room in a 6% sales tax county with no local lodging tax carries $27.50 a night (6% sales tax plus 5% lodging tax). A voter-approved local lodging tax pushes the total higher, so check the Excise Tax Division’s current rate chart for the exact figure.

Use tax, refunds and vehicle purchases

Use tax is the same rate as the sales tax where you use the item, and you report it yourself when you buy taxable goods or services outside Wyoming without paying tax. It applies to individuals as well as businesses. A common case is an item bought online from a seller that doesn’t collect Wyoming tax.

Getting a refund works differently from many states. If you were overcharged, you must ask the vendor for the refund within the three-year limit, because the Department of Revenue can’t refund customers directly. Vehicle purchases have their own paperwork: the Excise Tax Division publishes forms for vehicle sales and use tax, including affidavits for vehicles transferred within a family or used only outside Wyoming.

Wyoming compared with its neighbours

Wyoming has both a low rate and a grocery exemption, which few states combine. Of its neighbours, Utah taxes groceries at a reduced 3% and South Dakota and Idaho tax them at the full rate, according to the Legislature’s comparison. Montana has no state sales tax, although the Legislature’s brief notes its resort areas may levy a local one.

How to calculate Wyoming sales tax

Wyoming rates are set by county and charged where the customer takes possession, so the calculation is simple once you know the county:

• Find the county where you receive the item: the store’s county for in-person purchases, or the delivery county for online orders.
• Look up that county’s rate on the Excise Tax Division’s most recent rate chart. It will be the 4% state rate plus any voter-approved pennies.
• Leave out grocery food for home consumption, which is exempt, and add the lodging tax if you are booking a room.
• Multiply. A $450 snowblower in a 5% county costs $22.50 in tax. In a 6% county it costs $27.00.

Worked examples and finding your county rate

A $1,500 rifle costs $90.00 in tax in a 6% county and $75.00 in a 5% county. To reverse a 6% receipt, divide by 1.06: $63.60 is $60.00 of goods and $3.60 of tax. The Excise Tax Division only publishes a new rate chart when a rate changes, so the most recently dated chart shows the rates in force. Its FAQ says rates generally run between 4% and 8% depending on the county, and are based on where the customer takes possession.