Excise Tax FAQs
Excise Tax FAQs
Q. What types of taxes are included within the Wyoming Excise Tax Division?
Q. What types of taxes are included within the Wyoming Excise Tax Division?
A. In our Division, we administer taxes for sales tax, use tax, lodging tax, nicotine products tax,
A. In our Division, we administer taxes for sales tax, use tax, lodging tax, nicotine products tax,
prepaid wireless tax, wind generation tax, nuclear generation tax, and estate tax.
prepaid wireless tax, wind generation tax, nuclear generation tax, and estate tax.
Q: What is the best way to contact the Wyoming Department of Revenue if I have a sales tax question?
Q: What is the best way to contact the Wyoming Department of Revenue if I have a sales tax question?
A. Email. For taxability questions, please send us an email at dor_taxability@wyo.gov. For account inquiries, please send us an email at dor@wyo.gov. You can always call us at (307) 777-5200 and speak to a live person, but many times, we may ask you to put your request in writing for documentation purposes.
A. Email. For taxability questions, please send us an email at dor_taxability@wyo.gov. For account inquiries, please send us an email at dor@wyo.gov. You can always call us at (307) 777-5200 and speak to a live person, but many times, we may ask you to put your request in writing for documentation purposes.
Q: I just created an LLC in Wyoming. Do I need a Wyoming sales tax license?
Q: I just created an LLC in Wyoming. Do I need a Wyoming sales tax license?
A. It depends. If your company is selling something with an imposition statute and your company has a physical presence or connection to Wyoming (outside of a registered agent or virtual office) or meets our economic thresholds, the answer is yes. Simply creating a business entity in Wyoming doesn’t automatically mean your company needs a Wyoming sales tax license.
A. It depends. If your company is selling something with an imposition statute and your company has a physical presence or connection to Wyoming (outside of a registered agent or virtual office) or meets our economic thresholds, the answer is yes. Simply creating a business entity in Wyoming doesn’t automatically mean your company needs a Wyoming sales tax license.
Q. I have a physical storefront in Wyoming? Do I need a Wyoming sales tax license?
Q. I have a physical storefront in Wyoming? Do I need a Wyoming sales tax license?
A. It depends. Not all Wyoming businesses need a Wyoming sales tax license or have a requirement to collect Wyoming sales tax. It all depends on what you’re selling and your business operations. If you are selling tangible personal property, the answer is yes. If you’re providing any other sales or services, please reach out to our Education & Taxability team for a written determination at dor_taxability@wyo.gov.
A. It depends. Not all Wyoming businesses need a Wyoming sales tax license or have a requirement to collect Wyoming sales tax. It all depends on what you’re selling and your business operations. If you are selling tangible personal property, the answer is yes. If you’re providing any other sales or services, please reach out to our Education & Taxability team for a written determination at dor_taxability@wyo.gov.
Q. If you could tell me one thing about sales tax, what would it be?
Q. If you could tell me one thing about sales tax, what would it be?
A. Sales tax is a transactional tax on goods and services. It’s paid by customers to vendors who then submit the sales tax to the Department of Revenue on their behalf. The Department of Revenue distributes the sales tax (and use tax) to various governmental entities to pay for services that we use every single day.
A. Sales tax is a transactional tax on goods and services. It’s paid by customers to vendors who then submit the sales tax to the Department of Revenue on their behalf. The Department of Revenue distributes the sales tax (and use tax) to various governmental entities to pay for services that we use every single day.
Q. Where can I get a resale certificate?
Q. Where can I get a resale certificate?
A. There are different designations for a “resale certificate” throughout the country. In Wyoming, we issue sales tax licenses for Wyoming vendors to collect Wyoming sales tax. As a licensed vendor, you would then have the ability to utilize an exemption certificate claiming a resale exemption. Wyoming uses the Streamlined Sales Tax Agreement exemption certificate and that form is available for free on our website. Licensed vendors can properly fill out that exemption certificate and claim a resale exemption for purchase items without sales tax from their suppliers. Unlicensed vendors wouldn’t have the ability to properly claim a resale exemption using Wyoming information.
A. There are different designations for a “resale certificate” throughout the country. In Wyoming, we issue sales tax licenses for Wyoming vendors to collect Wyoming sales tax. As a licensed vendor, you would then have the ability to utilize an exemption certificate claiming a resale exemption. Wyoming uses the Streamlined Sales Tax Agreement exemption certificate and that form is available for free on our website. Licensed vendors can properly fill out that exemption certificate and claim a resale exemption for purchase items without sales tax from their suppliers. Unlicensed vendors wouldn’t have the ability to properly claim a resale exemption using Wyoming information.
Q: Can I apply for a Wyoming sales tax license online?
Q: Can I apply for a Wyoming sales tax license online?
A. Yes. It’s a two-step process. The first step is to apply for an online WYIFS account with us. Once that’s been approved, you can then use that same platform to actually apply for the Wyoming sales tax license and then manage your account. The entire process generally takes about two weeks. We still process hardcopy applications, but due to mailing time, it generally takes a little longer than our electronic process.
A. Yes. It’s a two-step process. The first step is to apply for an online WYIFS account with us. Once that’s been approved, you can then use that same platform to actually apply for the Wyoming sales tax license and then manage your account. The entire process generally takes about two weeks. We still process hardcopy applications, but due to mailing time, it generally takes a little longer than our electronic process.
Q: Does the Department of Revenue provide any educational resources?
Q: Does the Department of Revenue provide any educational resources?
A. Yes. Our team is available via phone or email during normal business hours should you have any questions. We also have educational bulletins on our website and issue a quarterly newsletter called Taxing Issues, plus present educational webinars on a monthly basis for a variety of topics.
A. Yes. Our team is available via phone or email during normal business hours should you have any questions. We also have educational bulletins on our website and issue a quarterly newsletter called Taxing Issues, plus present educational webinars on a monthly basis for a variety of topics.
Q: I have a difficult taxability question that isn’t directly answered in your bulletins. Can you help me?
Q: I have a difficult taxability question that isn’t directly answered in your bulletins. Can you help me?
A. Yes, of course. Please send us an email at dor_taxability@wyo.gov and we’ll be happy to answer your question in writing with supporting documentation.
A. Yes, of course. Please send us an email at dor_taxability@wyo.gov and we’ll be happy to answer your question in writing with supporting documentation.
Q: Do contractors working on real property need a Wyoming sales tax license?
Q: Do contractors working on real property need a Wyoming sales tax license?
A. In most cases, no. Contractors are the end consumers of their materials used in real property and pay sales tax to the vendor (as long as a contractor is not also selling or working on tangible personal property). We have sales/use tax returns available should a contractor need to remit tax due on untaxed purchases or untaxed removals from inventory. Please note there may be project-specific reporting requirements to our office should contractors be a non-resident or hire nonresident subcontractors.
A. In most cases, no. Contractors are the end consumers of their materials used in real property and pay sales tax to the vendor (as long as a contractor is not also selling or working on tangible personal property). We have sales/use tax returns available should a contractor need to remit tax due on untaxed purchases or untaxed removals from inventory. Please note there may be project-specific reporting requirements to our office should contractors be a non-resident or hire nonresident subcontractors.
Q: What is the sales tax rate in Wyoming?
Q: What is the sales tax rate in Wyoming?
A. It varies by county, but generally between 4-8%. All sales tax rates are based upon where the customer takes possession of the item or service. Please check out our latest tax rate sheet on our website.
A. It varies by county, but generally between 4-8%. All sales tax rates are based upon where the customer takes possession of the item or service. Please check out our latest tax rate sheet on our website.
Q: How is sales/use tax distributed?
Q: How is sales/use tax distributed?
A. Sales/use tax is made up of two components: the mandatory statewide 4% rate and any voter-approved pennies. The State of Wyoming gets 69.31% of the statewide 4% (it's technically 69% plus a 1% admin fee of the remaining share). The remaining 30% of the statewide 4% is distributed back to local governments. For the voter-approved pennies, the State of Wyoming gets a 1% admin fee and the local governments get the rest.
A. Sales/use tax is made up of two components: the mandatory statewide 4% rate and any voter-approved pennies. The State of Wyoming gets 69.31% of the statewide 4% (it's technically 69% plus a 1% admin fee of the remaining share). The remaining 30% of the statewide 4% is distributed back to local governments. For the voter-approved pennies, the State of Wyoming gets a 1% admin fee and the local governments get the rest.
Q: How is lodging tax distributed?
Q: How is lodging tax distributed?
A. Lodging tax is made up to two components: the mandatory 5% statewide lodging assessment and any voter-approved pennies. The State of Wyoming gets 3% of the statewide assessment and the local jurisdiction gets 2%. For the voter-approved pennies, the State of Wyoming gets a 1% admin fee and the local governments get the rest.
A. Lodging tax is made up to two components: the mandatory 5% statewide lodging assessment and any voter-approved pennies. The State of Wyoming gets 3% of the statewide assessment and the local jurisdiction gets 2%. For the voter-approved pennies, the State of Wyoming gets a 1% admin fee and the local governments get the rest.
Q: I overpaid sales tax to a vendor. How do I get that money back?
Q: I overpaid sales tax to a vendor. How do I get that money back?
A. Per our statutes, please reach out the vendor directly for the refund if it’s within our 3-year statute of limitations. The Department of Revenue can’t reimburse erroneously paid sales tax directly to the customer.
A. Per our statutes, please reach out the vendor directly for the refund if it’s within our 3-year statute of limitations. The Department of Revenue can’t reimburse erroneously paid sales tax directly to the customer.
Q: What is use tax?
Q: What is use tax?
A. Use tax is a companion to sales tax and is a self-reported tax imposed upon goods and services purchased outside Wyoming for use in our state. It’s the same rate as the sales tax rate in effect for that jurisdiction and reported by both persons and companies making tax-free or undertaxed purchases in another state for use in Wyoming.
A. Use tax is a companion to sales tax and is a self-reported tax imposed upon goods and services purchased outside Wyoming for use in our state. It’s the same rate as the sales tax rate in effect for that jurisdiction and reported by both persons and companies making tax-free or undertaxed purchases in another state for use in Wyoming.
Sales Tax on Food Exemption
Sales Tax on Food Exemption
Q: Is food sold in restaurants sales taxable?
Q: Is food sold in restaurants sales taxable?
A. Yes. Food sold in restaurants is prepared food, typically sold with utensils and is designed for immediate consumption.
A. Yes. Food sold in restaurants is prepared food, typically sold with utensils and is designed for immediate consumption.
Q: Is food sold at grocery stores taxable?
Q: Is food sold at grocery stores taxable?
A. In most cases, no. Most (but not all) of the food sold at grocery stores is considered food for domestic home consumption and thus exempted in our statutes.
A. In most cases, no. Most (but not all) of the food sold at grocery stores is considered food for domestic home consumption and thus exempted in our statutes.
Q: Are alcoholic beverages taxable?
Q: Are alcoholic beverages taxable?
A. Yes. These products are excluded from the definition of food.
A. Yes. These products are excluded from the definition of food.
Q: Who is responsible for remitting the tax due on tobacco products in Wyoming?
Q: Who is responsible for remitting the tax due on tobacco products in Wyoming?
A. Licensed wholesalers pay the tobacco tax from products purchased from the manufacturer.
A. Licensed wholesalers pay the tobacco tax from products purchased from the manufacturer.
Q: Do I owe tobacco tax on cigarettes and other tobacco products purchased off the Internet?
Q: Do I owe tobacco tax on cigarettes and other tobacco products purchased off the Internet?
A. Yes. Tobacco tax is due on any tobacco products shipped into Wyoming. If the customer hasn't paid the tobacco tax directly to a licensed wholesaler, they would be responsible to self-report the tax to our office (along with possibly sales tax as well).
A. Yes. Tobacco tax is due on any tobacco products shipped into Wyoming. If the customer hasn't paid the tobacco tax directly to a licensed wholesaler, they would be responsible to self-report the tax to our office (along with possibly sales tax as well).