Wyoming: seller's permit & resale certificate
Sales tax · Agency: Wyoming Department of Revenue — Excise Tax Division
- Resale certificate
- Streamlined Sales Tax Agreement Certificate of Exemption (SSTGB Form F0003)Get the official form →
- How long it's valid
- No Wyoming-specific expiration stated; SST certificate may be single-purchase or blanket.
- Seller's permit
- Wyoming Sales/Use Tax License — $60. $60 one-time license fee (Wyoming DOR 'Sales Tax 101' presentation to the Joint Revenue Interim Committee, June 2023). Apply online through a WYIFS account (two-step: create WYIFS account, then apply for the license; about two weeks) or by paper application. Separate application exists for occasional sales by non-licensed vendors (craft shows, markets).Register with Wyoming Department of Revenue — Excise Tax Division →Renewal: No renewal; a license can be forfeited for not filing returns, with a $60 reinstatement fee (W.S. 39-15-106).
- Buyer registered in another state?
- Conditional — DOR FAQ says resale exemptions are claimed by Wyoming-licensed vendors and unlicensed vendors cannot claim resale 'using Wyoming information.' As an SST member state, the SST certificate instructions allow a purchaser not registered in the claimed state to list a sales tax ID issued by any state, but no Wyoming DOR page opened addresses out-of-state purchasers directly.
- Multistate forms
- DOR FAQ: 'Wyoming uses the Streamlined Sales Tax Agreement exemption certificate'; licensed Wyoming vendors fill it out to claim the resale exemption from suppliers, and 'Unlicensed vendors wouldn't have the ability to properly claim a resale exemption using Wyoming information.' Wyoming is a full SST member and is NOT listed on the MTC Uniform Resale Certificate; DOR guidance names only the SST certificate.
- Good to know
- Wyoming is a full Streamlined Sales Tax member; local option county sales taxes apply in addition to the 4% state rate.
- Use tax applies to tax-free or undertaxed purchases made outside Wyoming for use in Wyoming.
- Remote sellers and marketplace facilitators meeting Wyoming's economic nexus threshold must obtain a license.
Official sources for Wyoming (5)
- WY DOR Excise Tax Division — Excise Tax FAQs (resale certificate Q&A)
- WY DOR Excise Tax Division — Sales/Use/Lodging Registration
- WY DOR Excise Tax Division — Streamlined Sales Tax Project (exemption certificate)
- Wyoming DOR — 'Wyoming Sales Tax 101' (Joint Revenue Interim Committee, June 2023)
- W.S. 39-15-106 (vendor license fee)
Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate