Any business that sells tangible goods or taxable services within the state of Wyoming to customers located in Wyoming is required to collect sales tax from that buyer.
You may need a Sales Tax Certificate if any of the following apply your business:
The majority of service businesses are taxable in Wyoming, but if your business offers transportation services or if your business sells, alters, or repairs tangible personal property
As a wholesale company conducting business in the state of Wyoming, you are required to have a sales tax certificate when purchasing items at wholesale prices, Therefore, suppliers must request a copy of your resale certificate before selling you items at wholesale prices.
Shipping and handling charges are taxable (on taxable and nontaxable items ) if you include it in the purchase price of the item being sold. Shipping and handling charges are generally not taxable if you separate it from the purchase price of the item being sold.
A drop shipment is where a seller (most times out of state) sells a product which is then delivered to a consumer by a third-party shipper. In most instances, drop shipments in Wyoming are required to have sales tax added
Sales tax exemptions would be pollution control equipment and raw materials used in manufacturing and machinery, medical devices, and groceries
Register for a Wyoming sales/use tax number
Wyoming state, county, city, & municipal tax rate table