Wyoming sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 4% |
| Local rates | Average 1.39%, highest 3.00% |
| Average combined rate | 5.39% |
| Groceries | ExemptFood for domestic home consumption is exempt from state and county local option tax. Prepared food is taxable. |
| Prescription drugs | ExemptPrescription drugs are exempt. Over-the-counter drugs are taxable. |
| Clothing | TaxedClothing is taxed at the full combined rate. Wyoming has no sales tax holiday. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Wyoming Excise Tax Division: Sales and use tax rate charts.
Worked examples
A $900 rifle scope in a 6% county
| Rate | 4% state + 2% local = 6% |
|---|---|
| Price before tax | $900.00 |
| Sales tax | $54.00 |
| Total | $954.00 |
Working: $900.00 × 6% = $54.00. Many Wyoming counties levy two 1% local option taxes on top of the 4% state rate. Counties with fewer local taxes charge 5% or less.
Working back from a $105.39 total at the 5.39% average
| Rate | 4% state + 1.39% local = 5.39% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $5.39 |
| Total | $105.39 |
Working back: $105.39 ÷ 1.0539 = $100.00, so the tax was $5.39. At the average combined rate, dividing by 1.0539 gives a $100 price. Use your county's rate from the Excise Tax Division chart.
County local option taxes
Wyoming counties can levy a general purpose local option tax and a specific purpose tax for approved projects, each typically 1%, plus a few other options. Local rates reach 3%, so combined rates go up to 7%. The Excise Tax Division posts quarterly rate charts by county and city; it does not yet offer an address lookup. The Tax Foundation reports that Wyoming was the only state with a lower average combined rate at midyear 2026, after several jurisdictions cut local option rates in February and July.
What is exempt in Wyoming
Food for domestic home consumption is exempt from the 4% state tax and from county local option taxes, while prepared food is taxable. Prescription drugs are exempt and over-the-counter medicines are taxed. Wyoming has no income tax and does not hold a sales tax holiday, so clothing, electronics and other goods are taxed at the combined rate all year. Lodging carries additional state and local lodging taxes.
Wyoming vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Wyoming | 4% | 5.39% | Exempt |
| Montana | 0% | 0.00% | No sales tax |
| South Dakota | 4.2% | 6.11% | Taxed (full rate) |
| Nebraska | 5.5% | 6.98% | Exempt |
| Colorado | 2.9% | 7.89% | No state tax; local varies |
| Utah | 6.1% | 7.42% | 3% statewide food rate |
| Idaho | 6% | 6.03% | Taxed (income tax credit) |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.