Wyoming sales tax, and who sets it
Tax year 2026
Set by the state
4%
Set locally
1.39%
statewide average
Combined
5.39%
Local share
25.79%
of what you pay
Work out the tax on a purchase in Wyoming
Add the tax on
5.39% effectiveThe general rate applies here: 5.39%, state and local combined. “Statewide average” is a comparison estimate. Named locations use the stored local rate; city and special-district coverage varies, so an address may differ. Rate source · as of 2026-10-01.
How Wyoming's sales tax is put together
- Wyoming splits this with your county. The state's share is about 4%. The local share, on average across Wyoming, is about 1.39%. What you actually pay is both of them at once, about 5.39%, and the second half changes depending on where in Wyoming you are standing when you buy.
- Groceries are not taxed in Wyoming. Fill a cart with unprepared food and the sales tax on it is nothing. That is the common treatment, though not the universal one — a few states charge full rate on food, and a few more charge a reduced rate. The line here falls between groceries and prepared food, and it is narrower than it sounds.
- Wyoming taxes clothes like it taxes everything else. Spend a thousand dollars on apparel and the tax is $54. Some states exempt clothing outright, which sounds minor and is not — it changes what a whole category of spending costs. Prescription drugs are exempt here.
- Rate-setting in Wyoming is shared between the state and its localities. The state component is about 4% and the local component on average across Wyoming is about 1.39%, producing about 5.39%. Because the local half is set independently and varies across the state, the combined rate is a property of the transaction's location rather than of Wyoming as a whole — the reason this site prices purchases against a named county instead of a statewide average.
- Wyoming exempts groceries from sales tax entirely, so unprepared food carries no charge at any rate. This is the majority treatment nationally but far from universal: a small number of states apply the full rate to food and another group applies a reduced one. The consequential detail in an exempting state is the boundary rather than the exemption — where the statute separates exempt groceries from taxable prepared food, and rotisserie chicken, bakery items and heated food are where that line is usually drawn.
- Apparel falls inside Wyoming's sales tax base at the full combined rate, contributing $54 per thousand dollars spent. The states exempting clothing form a small group, and base differences of that kind explain more of the variation in real household sales tax burden than headline rates do. Wyoming exempts prescription drugs, in line with the near-universal national treatment.
Sales tax on this purchase
A $75,000 salary
| Tax added | $5.39 |
|---|---|
| Rate appliedStatewide average | 5.39% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
Rates across this state
A $75,000 salary
| Counties in this state | 23 |
|---|---|
| Different rates among them | 5 |
| Lowest county rate | 4% |
| Highest county rate | 7% |
Most counties here share a rate with many others. The county line rarely changes what you pay.
County floors only — city, transit and special-district taxes are excluded where applicable.
At the register
A $75,000 salary
| Tax added | $5.39 |
|---|---|
| You hand over | $105.39 |
| Rate here | 5.39% |
Uses this location’s stored combined rate and category rule. Clothing is one item; address-level coverage varies.
How much of that was tax
A $75,000 salary
| Goods before tax | $101.53 |
|---|---|
| Rate applied | 5.39% |
Uses the selected combined rate for ordinary goods. Exempt items or a mixed receipt change the split.
Every county here
A $75,000 salary
| Lowest | 4% |
|---|---|
| Highest | 7% |
| Gap between them | 3% |
County floors only — city, transit and special-district taxes are excluded where applicable.
What gets taxed, in each
A $75,000 salary
Wyoming
Statewide average
Texas
Harris County (Houston)
- Sales tax
- Fuel
- Tobacco
| Category | Wyoming | Texas |
|---|---|---|
| Groceries | Exempt | Exempt |
| Clothing at $100 | 5.39% | 8.25% |
| Fuel | 23¢ | 20¢ |
| Tobacco | $0.60 | $1.41 |
Grocery and general rates use the locations named here. Clothing is one item priced at $100; a more expensive garment may be taxed differently. Fuel and tobacco have separate units and scales.
The split, county by county
The state rate is the same everywhere in Wyoming. Anything beyond it was decided by a county or a city. These counties are a sample chosen to show the range, not a complete list.
| County | State | Local | Combined |
|---|---|---|---|
| Statewide average | 4% | 1.39% | 5.39% |
| Laramie County (Cheyenne) | same | 1% | 5% |
| Natrona County (Casper) | same | 1% | 5% |
What it costs on a thousand dollars
The same purchase in four categories, priced on average across Wyoming. A flat thousand dollars is used deliberately — this is Wyoming's own rate restated in money, not a claim about what anyone spends.
| What you're buying | Tax as share of price | Tax on $1,000 |
|---|---|---|
| General goods | 5.39% | $54 |
| Groceries | 0% | $0 |
| Prescription drugs | 0% | $0 |
| Clothing | 5.39% | $54 |
Every county in Wyoming
This is the whole state, not a sample — 23 counties, from 4% in Park County up to 7% in Teton County. These are county floors. City, transit and special-district taxes can add to them, so an address may pay more.
Complete county coverage for Wyoming: 23 counties spanning 4% (Park County) to 7% (Teton County), across 5 distinct rates. Figures are county floors: the state rate plus the county's own levy, excluding municipal, transit and special-district taxes. The representative location figures earlier in the page may include additional local layers.
| County | State portion | County levy | Floor (state + county) |
|---|---|---|---|
| Albany County | 4% | 2% | 6% |
| Big Horn County | 4% | 1% | 5% |
| Campbell County | 4% | 1% | 5% |
| Carbon County | 4% | 2% | 6% |
| Converse County | 4% | 1% | 5% |
| Crook County | 4% | 1% | 5% |
| Fremont County | 4% | 1% | 5% |
| Goshen County | 4% | 1.25% | 5.25% |
| Hot Springs County | 4% | 2% | 6% |
| Johnson County | 4% | 1% | 5% |
| Laramie County | 4% | 2% | 6% |
| Lincoln County | 4% | 1% | 5% |
| Natrona County | 4% | 1% | 5% |
| Niobrara County | 4% | 2% | 6% |
| Park County | 4% | 0% | 4% |
| Platte County | 4% | 2% | 6% |
| Sheridan County | 4% | 2% | 6% |
| Sublette County | 4% | 0% | 4% |
| Sweetwater County | 4% | 2% | 6% |
| Teton County | 4% | 3% | 7% |
| Uinta County | 4% | 1% | 5% |
| Washakie County | 4% | 1% | 5% |
| Weston County | 4% | 1% | 5% |
Streamlined Sales Tax member rate files plus individual state Department of Revenue rate tables — county-level rows only; city, transit and special-district levies excluded — as of 2026-01-01, last verified 2026-08-29.
What this page does not cover
- Only sampled locations appear in the first Wyoming county table and calculator list. Covering every one would mean maintaining thousands of rates that change on their own local timetables, so this site samples instead. The consequence is simple: treat the figures as the shape of the thing, and your receipt as the truth.
- One tax, not all of them. What you see here is Wyoming's general sales tax. Gas, drink and cigarettes are taxed separately and those taxes are usually hidden inside the price. Hotels, restaurant meals and vehicle purchases often carry extra charges of their own on top.
- An exemption is a category, not a promise. Wyoming decides for itself where each category stops — hot food is usually outside the grocery exemption, and accessories are often outside the clothing one. That boundary work is where the real difference between two states with the same rate turns up.
- Wyoming's first county table and calculator location list are curated samples rather than an exhaustive address dataset, a deliberate trade against maintaining several thousand independently-revised local rates. The figures characterise the distribution of local add-ons; they do not establish a minimum or maximum for the state. Address-level accuracy requires either the state revenue authority's lookup or a recent transaction record.
- This covers Wyoming's general sales tax in isolation. Fuel, alcohol and tobacco are subject to per-unit excise regimes that are generally included in the advertised price and are invisible at the point of sale. Lodging, prepared food and motor vehicle transactions commonly carry supplementary state or local levies beyond the general rate, so a transaction in one of those categories is not fully described by anything on this page.
- Exemption treatment in Wyoming is recorded here at category level; the operative detail is where the state's statute terminates each category. Heated and prepared foods generally revert to the full rate despite a grocery exemption, and clothing exemptions are typically bounded by price threshold or by use. These definitional boundaries account for much of the divergence between states that appear equivalent on rate and exemption list alone.
Questions people ask
Why is the tax at the register higher than the state rate?
The state sets about 4%; local governments stack theirs above it, reaching about 5.39% in practice. The total moves with the address, not with the purchase.
Is food taxed the same as everything else?
Raw food is exempt in Wyoming. Prepared food is not, and the boundary between them is the part that surprises people.
Is clothing exempt here?
No. A handful of states exempt clothing and Wyoming is not one of them, so a coat is taxed exactly like a television. The exemption is unusual enough that assuming it is the common mistake.
Will the rate change if I shop in the next town?
A little, but the state sets the bulk of it. With just about 25.79% decided locally, crossing a boundary changes the total only slightly.
Is the sales tax higher here because there is no income tax?
The money is collected somewhere. Without an income tax, sales and property carry the load, and a combined rate of about 5.39% is part of how.
What composes the combined rate in this state?
The combined rate is the state levy plus every local levy sourced to the point of sale. Wyoming sets about 4%; the representative combined rate is about 5.39%, of which about 25.79% is decided locally. A single statewide figure is therefore an approximation.
How are groceries classified for sales tax here?
Wyoming exempts groceries from general sales tax. The exemption typically excludes prepared food, and definitional boundaries — utensils supplied, heating, or a seller's prepared-food share — determine which side a specific item falls on. Those tests vary by state and are not uniform.
How is apparel classified for sales tax in this state?
Wyoming applies the standard rate to apparel with no general exemption. Only a small minority of states exempt clothing, and among those several impose per-item caps or exclude athletic and formal wear, so cross-state assumptions about apparel are unreliable.
How much intra-state variation is there in the combined rate?
Locally determined levies account for about 25.79% of the representative combined rate, so intra-state dispersion is limited and the statewide figure approximates most locations closely. Rates remain sourced to the point of sale.
How does the absence of an income tax affect consumption tax burden?
Wyoming levies no personal income tax on wages, so general revenue relies more heavily on consumption and property bases. The representative combined sales rate is about 5.39%. ⚠️ Relative overall burden depends on a household's consumption share of income and cannot be inferred from the rate alone.