Wyoming Sales Tax Guide for SaaS and E-Commerce Businesses 2025
Wyoming imposes a 4% statewide sales tax, plus local county or voter-approved add-on rates up to 4%, for a combined potential rate of 8%. The state taxes tangible personal property and certain enumerated services but does not tax SaaS or other remotely accessed software when no tangible copy is transferred.
Last updated: October 2025
Quick Reference: Wyoming Sales & Use Tax 2025
| Topic | Details |
|---|---|
| State base rate | 4% (Wyoming Excise Tax Division) |
| Local rates | 0%–4% depending on county (Sales and Use Tax Rate Charts) |
| Economic nexus threshold | $100,000 in gross sales into Wyoming (2019 HB0069 – Remote Seller Law) |
| Is SaaS taxable? | No. SaaS and remote-access software are treated as exempt services |
| Registration portal | WYIFS – Wyoming Internet Filing System |
| Tax agency | Wyoming Department of Revenue – Excise Tax Division |
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SaaS, Digital Products & Software in Wyoming
Wyoming’s tax rules distinguish between tangible software, downloaded software, and software accessed remotely:
- SaaS (software accessed via the internet without ownership transfer) is not taxable
- Prewritten software on tangible media is taxable as tangible personal property
- Electronically downloaded software is taxable when the purchaser gains permanent use rights
- Digital goods such as music, books, or videos are taxable only when permanent rights are transferred
- Streaming or subscription-based access (without transfer of ownership) is not taxable
Wyoming’s definition of tangible property includes software delivered physically or where permanent rights are conveyed electronically.
E-Commerce & Tangible Goods
| Category | Taxable? | Notes |
|---|---|---|
| Tangible goods | Yes | Physical goods delivered to Wyoming customers are taxable |
| SaaS / remote software | No | Exempt when accessed online without transfer of a copy |
| Software on media | Yes | Taxable as tangible property |
| Digital downloads | Sometimes | Taxable if ownership rights are transferred permanently |
| Services | Mostly no | Only enumerated taxable services apply |
Wyoming uses destination-based sourcing for sales tax, meaning the rate is determined by the buyer’s delivery location. See Sales and Use Tax Rate Charts for current local rates.
Economic Nexus & Marketplace Rules
Under 2019 HB0069, remote sellers and marketplace facilitators must register and collect Wyoming sales tax if their annual sales exceed $100,000 into the state.
This rule aligns with the post-Wayfair economic nexus standard and is enforced by the Wyoming Department of Revenue’s Excise Tax Division.
Marketplace facilitators that meet this threshold must collect and remit tax for all third-party sales of taxable goods or services.
Filing & Registration
- Register for a Wyoming sales/use tax account through the WYIFS portal
- File returns monthly, quarterly, or annually based on your assigned filing frequency
- Returns and payments are made electronically through WYIFS
- Zero returns are required for periods without taxable sales
- Local tax rates are listed in the Sales and Use Tax Rate Charts
Compliance Notes
- SaaS and cloud-based subscriptions remain exempt under current Wyoming policy
- Taxability of digital products depends on whether ownership rights are transferred
- Physical or permanent software transfers remain taxable
- Keep records of invoices, delivery methods, and nexus thresholds
FAQs: Wyoming Sales Tax for SaaS & E-Commerce
Is SaaS taxable in Wyoming?
No. SaaS and remote-access software are exempt because they do not involve the transfer of tangible property.
Are software downloads taxable?
Yes, if permanent rights are transferred. Temporary or subscription-based access is not taxable.
Are digital goods taxable?
Only when ownership or permanent rights are transferred to the purchaser.
What is the economic nexus threshold?
$100,000 in annual sales into Wyoming under HB0069.
Where do I register and file returns?
Use the WYIFS portal managed by the Excise Tax Division.
Official Wyoming Resources
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