How to Get a Resale Certificate in Wyoming

If you're buying goods to resell rather than for personal use, you can avoid paying sales tax on those purchases with a Wyoming resale certificate. This guide walks you through the process, requirements, and practical steps to get your certificate from the Wyoming Department of Revenue.

What Is a Resale Certificate?

A resale certificate (also called a reseller permit, seller's permit, or resale license) is a document that allows you to purchase goods and materials for resale without paying Wyoming sales tax at the time of purchase. Instead of paying the 4% Wyoming state sales tax to your wholesale supplier, you provide your resale certificate and pay tax only when you sell the item to a retail customer.

This certificate is essential for anyone operating a retail business, whether online or brick-and-mortar. It legally exempts you from paying sales tax on inventory purchases while holding you responsible for collecting and remitting sales tax from your customers.

Who Needs a Wyoming Resale Certificate?

You need a resale certificate if you intend to purchase goods in Wyoming for the purpose of reselling them. This includes:

• Retail store owners
• Online sellers (selling tangible goods)
• Wholesale distributors reselling to other businesses
• Service businesses that sell products as part of their service
• Pop-up shops or temporary retail operations

You do NOT need a resale certificate if you are purchasing items for personal use or for use in your business (rather than resale). For example, if you buy office supplies for your company to use internally, you pay sales tax on those purchases.

What You Need Before You Apply

Gather the following information before starting your application:

• Your business name and ownership structure (sole proprietorship, LLC, corporation, etc.)
• Your Wyoming Federal Employer Identification Number (EIN) or Social Security Number
• Your business address in Wyoming
• The nature of your business (what you will be selling)
• Your business registration documents (Articles of Organization, Articles of Incorporation, or DBA registration, if applicable)
• Expected monthly sales volume (approximate)
• $60 non-refundable application fee

If you have not yet formed your business entity or obtained an EIN, start there. Wyoming makes business formation straightforward: you can file your LLC or corporation online through WyoBiz at https://wyobiz.wyo.gov/Business/RegistrationInstr.aspx.

Step-by-Step Process for Getting Your Wyoming Resale Certificate

Step 1: Confirm You Have an EIN (If Operating as a Business Entity)

If you are operating as a sole proprietor, you can use your Social Security Number. If you are an LLC, corporation, or other business entity, you must have a Federal Employer Identification Number. Apply for an EIN free at https://www.irs.gov/ein (you can get one same-day online). This number is required on your resale certificate application.

Step 2: Visit the Wyoming Department of Revenue Website

Go to the Wyoming Department of Revenue, Excise Tax Division website at https://excise-tax-div.wyo.gov/. This is where you will find all forms and information related to sales and use tax registration, including resale certificate applications.

Step 3: Locate the Sales and Use Tax Registration Form

Look for the "Sales and Use Tax License" or "Registration" application. The Excise Tax Division provides forms and instructions for registering for a sales and use tax license, which is the same as your resale certificate. The form will ask for your business information, ownership structure, and expected sales volume.

Note: Wyoming combines your resale certificate and your sales tax license into one registration. When you apply for a sales tax license, you are simultaneously obtaining your right to purchase goods tax-free for resale.

Step 4: Complete the Application Form

Fill out the form completely and accurately. Required fields typically include:

• Business legal name
• Trade name (if different from legal name)
• Owner name and address
• EIN or Social Security Number
• Type of business entity (sole proprietor, LLC, S-Corp, C-Corp, partnership)
• Business address in Wyoming
• Mailing address (if different)
• Type of products you will be selling
• Estimated monthly sales
• Start date for your business

Do not rush this step. Errors may slow your approval. Double-check the business name spelling, your EIN, and your address against your business registration documents.

Step 5: Submit Your Application with the $60 Fee

The Wyoming Department of Revenue charges a non-refundable $60 application fee for a sales and use tax license. This fee must accompany your application. The method for submitting your application and fee depends on the current process offered by the Excise Tax Division. Check their website for:

• Whether you can apply online with electronic payment
• Mailing address if you are submitting by mail
• Accepted payment methods (check, credit card, ACH, etc.)

Step 6: Wait for Approval and Receive Your Certificate

Processing time varies. Contact the Wyoming Department of Revenue, Excise Tax Division directly at https://excise-tax-div.wyo.gov/ for current turnaround times. Once approved, you will receive your resale certificate or sales tax license number. Save this documentation and your license number. You will need to provide your license number to suppliers when purchasing goods for resale.

Step 7: Start Using Your Certificate When Purchasing Inventory

When ordering from wholesale suppliers, distributors, or manufacturers, provide your Wyoming resale certificate or sales tax license number. This tells the supplier you are purchasing for resale and are exempt from paying sales tax on that purchase. Keep copies of all resale certificate documents with your business records.

How to Use Your Resale Certificate Once You Have It

Owning a resale certificate is not enough. You must use it correctly to avoid legal and financial problems.

Provide Your Certificate Number to Suppliers

Every time you make a wholesale purchase intended for resale, give your supplier your Wyoming resale certificate or sales tax license number. Many suppliers will ask for this before processing a tax-exempt sale. Some may ask to see the certificate itself or a copy of your license.

Collect Sales Tax from Your Customers

When you sell products to retail customers, you must collect Wyoming's 4% sales tax. This is your legal obligation. You then remit that collected tax to the Wyoming Department of Revenue on a regular schedule (typically monthly, though the requirement depends on your sales volume). The Department of Revenue will inform you of your filing schedule when you receive your license.

Keep Detailed Records

Maintain records of:

• All purchases made with your resale certificate (supplier name, date, amount, item description)
• All sales made to customers (date, item, price, tax collected)
• Sales tax remittance to the state

The Wyoming Department of Revenue can audit these records. Proper documentation protects you if questions arise.

Common Mistakes to Avoid

Mistake 1: Using Your Resale Certificate for Personal Purchases

Your resale certificate is only for goods you intend to resell. If you buy items for personal use or for your business to use internally (not resell), you must pay sales tax. Misusing your certificate is tax fraud.

Mistake 2: Forgetting to Remit Sales Tax to the State

Just because you did not pay sales tax when you purchased inventory does not mean there is no tax owed. You must collect and remit sales tax from your customers. Failure to remit leads to penalties, interest, and potential legal action from the state.

Mistake 3: Not Keeping Your License Current

Your license may have an expiration date or renewal requirements. Check with the Wyoming Department of Revenue about renewal deadlines. Operating without a current license can result in loss of resale privileges and liability for back taxes and penalties.

Mistake 4: Providing Your Certificate to Retailers When Buying for Personal Use

Only provide your resale certificate when buying goods you intend to sell. If you accidentally give it to a retailer when buying personal items, you are claiming a tax exemption you are not entitled to. Always verify your purchase intent before presenting your certificate.

Mistake 5: Losing Track of Your License Number

You will need your Wyoming sales tax license or resale certificate number many times. Suppliers, accountants, and the Department of Revenue all require it. Store it in your business records, accounting software, and with your legal documents.

Additional Requirements and Ongoing Responsibilities

Sales Tax Remittance Schedule

After you receive your resale certificate and sales tax license, you must file sales tax returns and remit any tax owed. The Department of Revenue will notify you of your filing schedule based on your expected sales volume. Most small retailers file monthly. Some high-volume sellers may file more frequently.

Local and County Taxes

Wyoming allows municipalities and counties to impose local sales taxes in addition to the state 4% rate. When you register for your state sales tax license, confirm whether your business location is subject to local sales taxes. If so, you may need to register with your city or county as well. Contact your local city clerk's office for details.

Annual License Renewal

Your resale certificate and sales tax license may be valid indefinitely or may require periodic renewal. Check the Department of Revenue's website or your license documents for renewal requirements and deadlines.

How Long Does It Take?

Application processing time varies. The Wyoming Department of Revenue does not publish a standard processing time for resale certificates. Contact them directly for current timelines. In many cases, approval can happen within days, but it is wise to begin the process well before you plan to make your first wholesale purchases.

Questions? Contact the Wyoming Department of Revenue

The most reliable source for resale certificate and sales tax license information is the Wyoming Department of Revenue, Excise Tax Division:

• Website: https://excise-tax-div.wyo.gov/
• Sales and Use Tax Registration: https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration

Contact them with questions about your specific situation, current forms, fees, or processing times. They can also clarify whether you owe local sales taxes in your city or county.

Disclaimer

This article is informational and does not constitute legal or tax advice. Wyoming sales tax laws are subject to change, and specific situations may have unique requirements. Before acting on this information, consult a qualified tax professional (CPA or tax attorney) familiar with Wyoming tax law. The information here is current as of 2026 but may not reflect future changes to state tax policy or forms.