Do I need a seller's permit to sell on eBay or Poshmark in Wyoming?

If you sell only on eBay, Poshmark and other marketplaces

A marketplace facilitator is considered the vendor for each sale it facilitates for a marketplace seller and collects and remits Wyoming sales tax regardless of whether the seller has a sales tax permit; the Department audits the facilitator, not the seller, for those sales. The Department's pages checked don't address whether a seller with only marketplace sales must hold a license.

The rule: W.S. 39-15-502.

Wyoming sales and use tax is a mandatory statewide 4% plus any voter-approved local pennies, generally between 4% and 8% in total, based on where the customer takes possession. Since 2019, W.S. 39-15-502 makes a marketplace facilitator the vendor for sales it facilitates.

Sources: Wyoming Statutes, Title 39 - Taxation and Revenue; 2019 HB0069, Enrolled Act No. 23 (creating W.S. 39-15-502, Marketplace facilitators); Excise Tax FAQs.

If you also sell direct: your own site, Facebook, flea markets, consignment

A company selling something with an imposition statute that has a physical presence or connection to Wyoming (beyond a registered agent or virtual office), or that meets the economic threshold, needs a Wyoming sales tax license; for a storefront selling tangible personal property the Department's answer is yes, and simply forming a Wyoming business entity doesn't by itself require one. A seller without a physical presence remits Wyoming tax once its gross revenue from sales delivered into Wyoming exceeds $100,000 in the current or preceding calendar year.

Fee:

$60 license fee for each new vendor under W.S. 39-15-106(a); the same $60 reinstates a license forfeited for not filing returns on time.

Renewal:

Licenses are valid without further fees until revoked; the Department sends a show-cause form to a vendor that reports no gross sales for three consecutive years, and failing to file returns on time may forfeit the license.

Register:

WYIFS online account, then the sales tax license application

Sources: Excise Tax FAQs; Wyoming Statutes, Title 39 - Taxation and Revenue; Sales/Use/Lodging Tax - Registration.

Resale certificate: buying inventory without paying sales tax

The form:

Streamlined Sales Tax Agreement exemption certificate

Do you need your own permit to give one?

Yes: the state ties the certificate to the buyer's own permit or account number

Wyoming issues sales tax licenses to vendors, and a licensed vendor fills out the Streamlined Sales Tax Agreement exemption certificate, available free on the Department's website, to claim a resale exemption and buy items from suppliers without sales tax.

Thrift stores, estate sales and yard sales

The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.

Sources: Excise Tax FAQs; Sales/Use/Lodging Tax - Forms.

Garage sales, yard sales and other occasional sales

Not stated on the state's pages we checked. Wyoming's definition of vendor says a person is not in the business of selling if selling taxable goods is not a habitual or regular activity of the person. Beyond that, the sources checked mention only an exemption for occasional fundraising sales by religious or charitable organizations and a Department application for occasional sales by non-licensed vendors at events such as craft shows; none says directly whether an individual's garage or yard sale is taxed.

The rule: W.S. 39-15-101(a)(xv).

Sources: Wyoming Statutes, Title 39 - Taxation and Revenue; Wyoming Sales Tax 101, June 2023 Joint Revenue Interim Committee Meeting (Wyoming Department of Revenue); Sales/Use/Lodging Tax - Registration.

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