Wyoming resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Wyoming: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Wyoming quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 4.00%[1]
- Resale certificate
- Streamlined Sales Tax Agreement exemption certificate (Wyoming issues sales tax licenses rather than resale certificates)[1]
- Certificate expiry (as listed)
- No expiry listed in the source[1]
- Permit or registration
- Wyoming Sales Tax License[1]
- Online application offered
- Yes[1]
- Where to apply
- State application page[2]
- Certificate form
- State certificate form[3]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Wyoming Sales Tax License.[1] The state says it offers an online application.[1] State application page.[2]
The resale certificate the state lists is Streamlined Sales Tax Agreement exemption certificate (Wyoming issues sales tax licenses rather than resale certificates). The source cited lists no expiry.[1] State certificate form.[3]
What the state says about buying inventory for resale
Multistate certificates
Other points the sources mention
- Wyoming does not issue resale certificates. It issues sales tax licenses, and licensed vendors then use the Streamlined Sales Tax Agreement exemption certificate to claim a resale exemption.[1]
- The Excise Tax Division says unlicensed vendors cannot properly claim a resale exemption using Wyoming information.[1]
- The Division offers a separate application for occasional sales by non-licensed vendors, such as craft shows and boutique markets.[2]
- The Excise Tax Division says that for sales tax overpaid to a vendor, the refund is requested from the vendor within the 3-year statute of limitations, and that the Department cannot reimburse erroneously paid sales tax directly to the customer.[1]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Wyoming. According to the state's information, only the seller can claim the refund of that sales tax from the state, and a purchaser is pointed to the seller.[1]
- Who files, per the state
- Seller files, per the state[1]
- Refund form named by the state
- None listed (the Division says to reach out to the vendor directly for the refund)[1]
- How the state says to submit
- The Excise Tax Division says the refund is requested from the vendor directly[1]
- Time limit the state describes
- Generally 3 years[1]
The Excise Tax Division says the vendor is the party asked directly for a refund of sales tax paid in error, within the 3-year statute of limitations. The Department of Revenue cannot reimburse erroneously paid sales tax directly to the customer.[1]
Illustration: the Wyoming state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 4.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
How do I get a resale certificate in Wyoming?
The Excise Tax Division says Wyoming issues sales tax licenses rather than resale certificates. A licensed vendor fills out the Streamlined Sales Tax Agreement exemption certificate, which is available free on its website, to claim the resale exemption.[1]
Can I apply for a Wyoming sales tax license online?
The Division says it is a two step process of applying for an online WYIFS account, then using that account to apply for the license. It says the process generally takes about two weeks, and paper applications take a little longer.[1]
Do I need a Wyoming sales tax license if I only formed an LLC here?
The Division says a license is needed by a seller of something subject to sales tax who has a physical presence or connection to Wyoming, or meets its economic thresholds. It says simply creating a business entity does not automatically require a license.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Wyoming Excise Tax Division: FAQs, excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs
- Wyoming Excise Tax Division: Sales, use and lodging tax registration, excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration
- Wyoming State Auditor: Streamlined Sales Tax certificate of exemption, sao.wyo.gov/wp-content/uploads/2023/08/exemption-certificate.pdf
- Streamlined Sales Tax Governing Board: exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-