States
Wyoming and the Streamlined Sales Tax program
Simplify Sales Tax. Last updated 2026-08-21. Sources last verified 2026-08-21.
Wyoming is a full member of the Streamlined Sales Tax program and has been since January 1, 2008, so if you register through the Streamlined Sales Tax Registration System (SSTRS) you file there under the program’s uniform rules. Wyoming has four return forms and the one you file is set by how your account is licensed and how often it reports, so it’s a detail to settle before the first filing rather than during it.
Is Wyoming in the Streamlined Sales Tax program?
Yes, as a full member, effective January 1, 2008. Wyoming is one of all 24 member states in the Streamlined Sales Tax program.
Table: Wyoming in the Streamlined Sales Tax program. Checked August 21, 2026.
| Item | Wyoming |
|---|---|
| Membership status | Full member |
| Participating since | January 1, 2008 |
| Tax authority | Wyoming Department of Revenue, Excise Tax Division, which administers sales, use, and lodging tax |
| Local taxes | Local jurisdiction taxes apply in addition to the state rate |
| State’s own SST page | Yes, the Wyoming Excise Tax Division’s Streamlined Sales Tax Project page |
| Return form by filer type | Form 41 for monthly and quarterly filers, Form 42 for annual filers, Form 43 for occasional sales vendors, and Form 44 for consumers and non-licensed vendors |
| Contractor and nicotine product taxes | Administered by the Wyoming Excise Tax Division alongside sales, use, and lodging tax |
What SST membership changes for a seller collecting tax in Wyoming
Wyoming comes with the other member states when you register once, on how to register through the SSTRS. It uses the program’s shared definitions and sourcing rules, so one system files there. Selecting it starts an obligation, on what your ongoing obligations are after registering, and whether you qualify to have that work paid for is a separate test, on whether you qualify for free CSP services.
What is specific to Wyoming
Two things.
Four return forms, one per filer type. Wyoming reports on Form 41 if your account files monthly or quarterly, Form 42 if it files annually, Form 43 if you sell only occasionally, and Form 44 if you’re a consumer or an unlicensed vendor. The form follows how the account is licensed and how often it reports, so the number isn’t yours to pick per return. Confirm which one your Wyoming account sits on before the first filing, and keep it next to the login where the person filing can’t miss it.
Lodging tax is administered next to sales and use tax. The Excise Tax Division of the Wyoming Department of Revenue runs sales, use, and lodging tax together, and contractor and nicotine product taxes as well. So if you take Wyoming lodging revenue, a short-term rental for instance, it’s the same division that already has your sales tax account, and one set of contacts covers both.
None of that goes away because Wyoming is a member state. Wyoming still has four return forms, local jurisdiction tax still sits on top of the state rate in what you charge, and lodging tax is still administered alongside sales and use tax; membership from January 1, 2008 reached the definitions and sourcing rules behind those numbers and not the paperwork that carries them. None of it reaches the states outside the program at all.
Where to register and where to find current rates
Register through the SSTRS and select Wyoming. Wyoming sales, use, and lodging tax carries the current rates, the jurisdiction detail, the return forms, and the dates, and the department’s own account of its participation is on its Streamlined Sales Tax Project page.
We don’t publish a Wyoming rate or a filing date here on purpose: a number that changes belongs with the department that changes it.