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 by giving your supplier a signed resale certificate. Wyoming does not issue a resale certificate, so this guide walks you through getting your Department of Revenue sales and use tax license and filling out the certificate you hand to suppliers.
What Is a Resale Certificate?
A resale certificate is a signed statement that you give your supplier saying the goods are being bought for resale, with your name and address. Wyoming does not issue it to you; you fill it out yourself, and the Wyoming Department of Revenue publishes the multi-state exemption certificate for this (reason "G Resale"). Instead of paying the 4% Wyoming state sales tax to your wholesale supplier, you hand over the 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 lets you buy inventory without paying sales tax at the register 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 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)
- $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 Sales Tax License and 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 sales and use tax license 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 the exemption certificate form used for resale purchases.
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 license you need to collect and remit sales tax. It is not a resale certificate. The form will ask for your business information and ownership structure.
Note: Wyoming issues no separate resale certificate. Your sales tax license number is what you write on the certificate you give suppliers as your identification, and the Department of Revenue exemption certificate form accepts it for that purpose.
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
- 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 License
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 sales tax license number. Save this documentation and your license number. You will write your license number on the resale certificate you give to suppliers when purchasing goods for resale.
Step 7: Start Giving Suppliers a Signed Certificate When Purchasing Inventory
When ordering from wholesale suppliers, distributors, or manufacturers, give them a completed, signed resale certificate with your name, address and sales tax license number. This tells the supplier you are purchasing for resale. Under W.S. 39-15-105(a)(vi)(F), property sold for delivery in Wyoming is treated as subject to tax unless the seller has received that signed certificate from the buyer, so suppliers will ask for it. Keep copies of every certificate you give out with your business records.
How to Use Your Resale Certificate
Signing a resale certificate is not enough. You must use it correctly to avoid legal and financial problems.
Give Suppliers a Signed Certificate
Every time you make a wholesale purchase intended for resale, give your supplier a signed resale certificate that shows your name, address and sales tax license number. Suppliers will ask for it before processing a tax-exempt sale, and some will also ask for a copy of your license. You can give one blanket certificate to a supplier you buy from regularly.
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 (the schedule depends on your sales volume, so check with the Department of Revenue). 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 can leave you liable for the tax and penalties.
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 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 sales tax license, you must file sales tax returns and remit any tax owed. Returns are due by the last day of the month after the reporting period, and the Department of Revenue will tell you your filing schedule. Check with the Department of Revenue for the schedule that applies to your volume.
Local and County Taxes
Wyoming allows municipalities and counties to impose local sales taxes in addition to the state 4% rate. Local option sales taxes in Wyoming are collected and administered by the Department of Revenue together with the state tax (W.S. 39-15-202), so you do not register with your city or county for them. Check the Department of Revenue rate chart for the combined rate at your business location. Your city may still require its own business license, so contact your local city clerk's office for details.
Annual License Renewal
Wyoming issues no resale certificate, so there is nothing to renew on that side. For your sales tax license, 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 sales and use tax licenses. Contact them directly for current timelines, and 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 sales tax license and exemption certificate 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.