Wyoming Resale Certificate Guide 2026: How to Get Yours

Wyoming is known for its business-friendly tax environment. The state has no personal or corporate income tax, no franchise tax, and one of the lowest sales tax rates in the country. The state sales tax rate is 4%, with local jurisdictions adding up to 2% for a combined maximum of about 6%. If you purchase goods for resale in Wyoming, you need a valid exemption certificate to avoid paying sales tax on your inventory. This guide covers everything you need to know for 2026.

Wyoming Sales Tax Basics

State Rate

The Wyoming state sales tax rate is 4%. Counties may impose an additional general purpose tax of up to 2%, and some also levy special purpose taxes. The combined rate varies by location but generally falls between 4% and 6%. You can verify the rate for any address using our sales tax lookup tool.

Use Tax

Wyoming imposes a use tax at the same rate as its sales tax. If you purchase goods from out-of-state vendors who do not collect Wyoming sales tax, you owe use tax on those purchases. Items purchased for resale are exempt from use tax, provided you have proper documentation.

What Is Taxable in Wyoming?

Wyoming taxes most tangible personal property and select services:

• Most physical goods are taxable
• Groceries (unprepared food) are exempt
• Prescription drugs are exempt
• Clothing is fully taxable
• Certain services are taxable, including lodging, admissions, and some utility services
• Mining and mineral extraction equipment may be subject to special rules
• Digital products are not generally taxed in Wyoming, though the state continues to evaluate this area

What Form Do You Need?

Wyoming does not have its own state-specific resale certificate form. Instead, the state accepts the Streamlined Sales and Use Tax Agreement Certificate of Exemption (SST Certificate) as its primary exemption document.

About the SST Certificate

As a member of the Streamlined Sales Tax (SST) agreement, Wyoming uses the multi-state SST certificate for all exemption claims, including resale. The certificate requires:

• Purchaser's name, address, and contact information
• State(s) where the exemption applies
• Reason for exemption (select "Resale")
• Wyoming sales tax license number or SST registration ID
• Description of items typically purchased tax-free
• Purchaser's signature and date

Wyoming also accepts the Multijurisdiction Uniform Sales and Use Tax Certificate (MTC) from the Multistate Tax Commission.

Where to Get the Form

The SST certificate is available from the Streamlined Sales Tax Governing Board website. You can also download it from the Wyoming Department of Revenue website at revenue.wyo.gov.

Who Needs a Wyoming Resale Certificate?

Any business purchasing tangible personal property for resale in Wyoming needs a valid exemption certificate. This includes:

Retailers buying inventory for sale in physical stores, online shops, trade shows, or seasonal markets.

Wholesalers and distributors purchasing goods for redistribution to other businesses or retailers throughout Wyoming and neighboring states.

Online sellers with a Wyoming sales tax license who purchase inventory for resale through Amazon, eBay, Etsy, Shopify, or other platforms.

Ranching and agricultural supply businesses purchasing goods for resale to farms, ranches, and agricultural operations. Wyoming's economy includes a significant agricultural sector.

Energy and mineral sector businesses purchasing equipment, parts, or supplies for resale within the oil, gas, coal, and mining industries.

Who Does NOT Qualify

• Consumers buying for personal use
• Businesses purchasing supplies, tools, or equipment for internal operations
• Contractors buying materials for installation into real property (with limited exceptions)

How to Apply for a Wyoming Resale Certificate

Step 1: Register for a Wyoming Sales Tax License

You need a Wyoming sales tax license (also called a vendor license) before you can issue a valid exemption certificate. Registration is handled through the Wyoming Department of Revenue.

What you need to register:

• Federal EIN or SSN
• Business legal name and any trade names
• Business address and mailing address
• Type of business entity
• Description of products or services sold
• Estimated monthly taxable sales
• Names of owners, partners, or officers

Registration is free. Apply online through the Wyoming Internet Filing System (WIFS) at revenue.wyo.gov.

Processing time: Online applications are typically processed within 5 to 10 business days.

Step 2: Complete the SST Certificate

Download the SST certificate and fill in your business details. Select "Resale" as the reason for exemption. Include your Wyoming sales tax license number and describe the types of products you typically purchase for resale.

Step 3: Provide the Certificate to Your Suppliers

Give the completed certificate to each vendor you buy from. The vendor keeps the certificate on file and does not charge sales tax on qualifying purchases.

Want help with the process? We handle everything from registration to certificate completion.

Get Your Resale Certificate -->

Multi-State Considerations

Wyoming's SST membership and business-friendly tax policies make it an attractive base for multi-state operations.

SST Membership

As an SST member, Wyoming participates in a system designed to simplify sales tax across state lines. Businesses registered through the SST can use one certificate format across all member states. This is a major advantage if you operate in multiple states.

Economic Nexus

Wyoming's economic nexus threshold is $100,000 in sales or 200 transactions with Wyoming customers in the current or prior calendar year. Out-of-state sellers exceeding either threshold must register, collect, and remit Wyoming sales tax.

Marketplace Facilitator Rules

Wyoming requires marketplace facilitators (Amazon, eBay, Walmart, Etsy) to collect and remit sales tax on behalf of third-party sellers. If you sell exclusively through a marketplace, the marketplace handles your Wyoming sales tax obligations. If you also sell directly to Wyoming customers, you need your own sales tax license.

Border State Considerations

Wyoming borders Montana (no sales tax), South Dakota, Nebraska, Colorado, Utah, and Idaho. Businesses operating near state borders should understand the tax obligations in neighboring states. Montana's lack of sales tax means some Wyoming businesses may source inventory from Montana vendors without tax implications.

For more on multi-state compliance, see our multi-state resale certificate guide.

Common Mistakes with Wyoming Resale Certificates

Mistake 1: Using the Certificate for Personal or Business-Use Purchases

The most common violation is using a resale certificate to buy items that will not be resold. Office furniture, company vehicles, cleaning supplies, and personal items do not qualify. Wyoming auditors compare purchase records against reported sales.

Mistake 2: Not Tracking Local Tax Rates

While the state rate is a flat 4%, local rates vary by county. Businesses that sell in multiple Wyoming counties need to track the correct combined rate for each location. Failing to collect the right local rate can lead to underpayment and penalties.

Mistake 3: Forgetting to Provide Certificates to Out-of-State Vendors

If you buy inventory from vendors outside Wyoming and have it shipped into the state, provide them with your exemption certificate. Without it, you may owe use tax on those purchases even if the items are legitimately for resale.

Mistake 4: Assuming No Income Tax Means No Sales Tax Obligations

Wyoming's lack of income tax sometimes creates confusion. While there is no income tax, the state does have a sales and use tax, and businesses must register, collect, file, and remit accordingly.

Wyoming-Specific Rules You Should Know

No State Income Tax

Wyoming is one of only a few states with no personal or corporate income tax. This makes the state popular for business formation. However, this does not exempt businesses from sales tax compliance. Sales tax registration, collection, and filing are still required for businesses selling taxable goods in Wyoming.

Mineral and Energy Sector

Wyoming's economy is heavily driven by the mineral and energy sector, including oil, gas, coal, and trona mining. Businesses in this sector should understand that certain mining equipment and machinery may qualify for specific exemptions. These are separate from the resale exemption and are governed by different statutes.

Lodging Tax

Wyoming imposes a state lodging tax of 5% on transient accommodations in addition to the sales tax. If you are in the hospitality industry, this is a separate obligation from general sales tax.

Wind Energy and Manufacturing

Wyoming offers tax incentives for wind energy production and certain manufacturing activities. These incentives are separate from the resale exemption but may be relevant to businesses in those sectors.

Audit Practices

The Wyoming Department of Revenue conducts audits on a cyclical basis, typically reviewing 3 to 4 years of records. Keeping properly documented exemption certificates on file is essential for defending tax-free purchases during an audit.

How Much Can You Save?

Wyoming's 4% state rate (up to 6% with local taxes) means savings add up with every inventory purchase.

Use our savings calculator to calculate your exact savings.

Wyoming Resale Certificate FAQs

Q: Does the Wyoming resale certificate expire? A: The SST certificate does not carry an expiration date. However, the certificate is only valid as long as your Wyoming sales tax license is active. Vendors may request updated certificates periodically.

Q: Does Wyoming have its own resale certificate form? A: No. Wyoming relies on the SST Certificate of Exemption and also accepts the MTC Uniform Sales and Use Tax Certificate. There is no Wyoming-specific form.

Q: Is there a fee for a Wyoming sales tax license? A: No. Wyoming does not charge a fee for sales tax registration.

Q: Can out-of-state businesses use a resale certificate in Wyoming? A: Yes. Out-of-state businesses can provide a valid SST or MTC certificate to Wyoming vendors when purchasing goods for resale. The buyer must have a valid sales tax registration in their home state or in Wyoming.

Q: What is Wyoming's economic nexus threshold? A: $100,000 in sales or 200 transactions with Wyoming customers in the current or prior calendar year.

Get Started with Your Wyoming Resale Certificate

Wyoming's low tax rates, SST membership, and lack of income tax make it one of the most business-friendly states in the country. Get your sales tax license, complete your exemption certificate, and start saving on every inventory purchase.

• Expert registration guidance
• Help completing the SST or MTC certificate
• Ongoing compliance support

Get Your Resale Certificate -->

For more details on Wyoming's requirements, visit our Wyoming state page.

Wyoming keeps things simple for resale businesses. A low state rate, no income tax, and SST membership mean less paperwork and more predictable costs. Register, document your exemptions, and stay current with your filings.

Related Articles

• What Is a Resale Certificate? - New to resale certificates? Start with the fundamentals.
• Multi-State Resale Certificates - Operating across state lines? Learn how SST simplifies the process.
• Understanding Sales Tax Nexus - Learn when you are required to register in Wyoming and other states.