Wyoming Sales Tax Rates by County and Resort District: 4% State Rate, 4% to 7% by County, 9% Resort Districts, Rates Dated October 2026

October 29, 2026

If you sell taxable goods or services in Wyoming, the rate you charge depends on the county where the sale happens. The state rate is 4% everywhere. Counties may add a county option tax on top of it, and two resort districts carry a higher total. On the Department of Revenue chart effective October 1, 2026, the total sales and use tax rate runs from 4% to 7% by county, with the Teton Village and Grand Targhee resort districts at 9%. Rates change quarterly, so the date on every rate matters. This guide walks through how to find the right rate, apply it, and avoid the errors that lead to underpaying or overcharging.

What You Need Before You Start

• The current rate chart. Download the Department of Revenue "Sale/Use and Lodging Tax Rates by Locality" chart effective 10/01/2026 from excise-tax-div.wyo.gov/sales-use-tax-rate-charts. Save a dated copy.
• The county of each sale. Confirm with the Department of Revenue which county applies to your transactions, since sourcing rules are not covered in this guide.
• A list of what you sell, sorted into goods and services. Only certain categories are taxable.
• A Wyoming sales and use tax license if you make taxable sales. The application carries a $60 non-refundable fee. Start at the Department of Revenue registration page.
• Signed exemption certificates from buyers who claim an exemption. Wyoming issues no resale certificate of its own.
• A calendar entry for January 1, 2027, when the next chart takes effect.

Step 1: Confirm You Need a Sales Tax License

Wyoming has no general state business license. Registering your entity with the Wyoming Secretary of State, Business Division creates your legal entity, but it does not register you to collect sales tax. If you make taxable sales, you need a separate sales and use tax license from the Department of Revenue, Excise Tax Division.

Out-of-state sellers have a separate test. Wyoming's remote seller threshold is $100,000 of sales, measured by sales dollars only. If your Wyoming sales cross that line, check your obligations with the Department of Revenue before your next sale.

Step 2: Decide Whether the Sale Is Taxable

Wyoming sales tax applies to goods and to a specific list of services. Taxable items include:

• Meals and prepared food
• Lodging
• Admissions
• Telecommunications and utilities
• Alcohol
• Repair and alteration of personal property
• Oil and gas well-site services

Several common items are exempt. Intrastate freight is exempt, and so is food for home consumption, including most baked goods. A service that is not on the taxable list generally falls outside the sales tax. Contractors are a frequent exception to the "it's for a customer" logic: a contractor pays tax on the materials it installs, so do not treat those purchases as tax free because the job is for someone else.

Step 3: Find the County Rate on the Chart

Locate the county on the chart effective October 1, 2026. Wyoming has 23 counties, and they fall into five total-rate groups:

Total sales and use tax rates effective 10/01/2026

Total rate	Counties
4%	Park, Sublette (state rate only, no county add-on)
5%	Big Horn, Campbell, Converse, Crook, Fremont, Johnson, Laramie, Lincoln, Natrona, Uinta, Washakie, Weston
5.25%	Goshen (includes a 0.25% economic development option)
6%	Albany, Carbon, Hot Springs, Niobrara, Platte, Sheridan, Sweetwater
7%	Teton
9%	Teton Village and Grand Targhee resort districts

Each total is the 4% state rate plus any county or resort district add-on. Wyoming cities and towns do not levy a sales tax, and the chart's municipal column is empty. Statute permits a city or town a quarter-point option, but none appears on this chart, so do not add one unless the chart shows it.

The add-ons come from three county options. The general purpose option moves in half-point steps up to 2%. The specific purpose option goes up to 2% for voter-approved projects. The economic development option moves in quarter-points up to 1%. A county's general, specific and economic development options together cannot exceed 3%. Resort district options move in half-points up to 3%.

Step 4: Apply Resort District Rates

The Teton Village and Grand Targhee resort districts show a 9% total on the October 2026 chart. Use that figure for taxable sales made inside those districts, not the 7% Teton County rate. Confirm the boundaries of each district with the Department of Revenue before you set up your point of sale, because a sale near a district line may be taxed differently from one a few blocks away.

Step 5: Keep Lodging Separate From Sales Tax

Lodging has its own layer. Every lodging sale carries a 5% statewide lodging assessment, and that applies in all 23 counties. On top of that, 15 counties levy a county-wide local lodging tax of 2%: Albany, Carbon, Converse, Crook, Fremont, Goshen, Hot Springs, Johnson, Laramie, Natrona, Park, Sheridan, Sweetwater, Washakie and Weston. Platte County levies 1%. Big Horn, Campbell, Lincoln, Niobrara, Sublette, Teton and Uinta have no county-wide lodging tax, though some towns in those areas levy their own.

The chart's all-in examples for sales plus lodging are useful for a quick check: Teton 12%, Natrona 12%, Sweetwater 13%, Campbell 10%, and Sublette 9%. The full lodging picture is more involved, so review the lodging rules before you invoice a room or short-term rental.

Step 6: Calculate and Record the Tax on Each Sale

Multiply the taxable sale price by the total rate for that county. For example, a $250 taxable repair in Sheridan County, which sits at 6%, carries $15.00 in tax for a $265.00 total. A $100 admission sold in the Teton Village resort district at 9% carries $9.00 in tax.

Record three things on each invoice or sales log: the county, the total rate applied, and the chart date you used, which is 10/01/2026 until the next chart takes effect. When an auditor or your accountant asks why a rate was applied, a dated record answers the question in one line.

Step 7: Collect Exemption Certificates

Wyoming does not issue a resale certificate. Instead, the buyer gives you a signed certificate. Ask for it before you finish the sale, and keep it on file with the transaction records. A sale without a signed certificate is generally treated as taxable, so collect the form at the start of the relationship rather than after a dispute.

Step 8: Prepare for the January 1, 2027 Chart

The next Department of Revenue chart takes effect January 1, 2027. It changes several counties:

• Crook moves to 6%.
• Laramie moves to 6%.
• Fremont moves to 5.75%.
• Teton Village resort district moves to 10%, which puts Teton Village lodging at a 15% total.
• Grand Targhee stays at 9%.

Local rates take effect on the first day of a calendar quarter, after at least 60 days' notice to vendors. Update your point-of-sale settings only after you confirm the change on the official chart. Filing frequency and remittance deadlines are not covered here, so confirm them with the Department of Revenue for your account.

Tips and Common Mistakes to Avoid

• Assuming a city adds sales tax. Wyoming cities do not levy a sales tax. Only the county and resort district layers apply on top of the 4% state rate.
• Adding a county add-on to Park or Sublette. Both counties are at the 4% state rate only.
• Using a third-party calculator rate without checking its date. Compare any calculator result against the official chart before you rely on it.
• Taxing exempt items. Intrastate freight and food for home consumption, including most baked goods, are exempt.
• Treating lodging like ordinary sales. Lodging adds the statewide assessment and any local lodging tax, and not every county has a county-wide lodging tax.
• Mixing up the House Bill 107 distribution with a rate change. The 2026 enrolled act sends 8% of state sales and use tax collections to cities, towns and counties, effective July 1, 2026. That is a revenue distribution by the state, not an extra charge to your customers.
• Confusing a sales tax license with a local business license. The Department of Revenue license covers sales tax. Counties issue no business licenses, so any local business license comes from the city or town clerk where you operate.
• Using a stale chart. Replace your copy when the January 1, 2027 chart takes effect, and verify the date on the rates you quote.

What Results to Expect

Following these steps may help you charge the rate that matches the official chart on the date of each sale, and it may make your records easier to review. Your results will depend on what you sell, where you sell it and how your transactions are documented. The chart is the reference point, not a guarantee that every transaction is treated correctly, so review your records periodically against the current chart.

Disclaimer

This article is general information about Wyoming sales tax rates. It is not legal or tax advice. Rates, effective dates and rules change, so verify every figure with the Wyoming Department of Revenue, Excise Tax Division before you act on it. For a complex situation, such as multi-state sales, a resort district question or a lodging operation, consult a qualified CPA or attorney.