--- title: "Do I need a Wyoming sales tax license to sell on eBay or Poshmark?" description: "Wyoming marketplaces collect the tax whether or not the seller has a permit; direct sellers need a $60 sales tax license, and only licensees claim resale." canonical: https://resellerindex.com/tax/sellers-permit/wyoming/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Wyoming # Do I need a seller's permit to sell on eBay or Poshmark in Wyoming? Wyoming law makes a marketplace facilitator the vendor for each sale it facilitates and requires it to collect the tax whether or not the marketplace seller has a sales tax permit; the Department of Revenue pages checked don't say whether a seller whose only sales are through marketplaces must hold a license. If you sell tangible personal property directly and have a physical presence or connection to Wyoming, the Department says you need a Wyoming sales tax license, applied for online through WYIFS in about two weeks; W.S. 39-15-106 sets a $60 fee for each new vendor, with a separate license for each place of business. Wyoming calls it a sales tax license, issued by the Wyoming Department of Revenue, Excise Tax Division. General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Wyoming in short - **Sell only on marketplaces that collect the tax:** Not stated on the state's pages we checked - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; $60 fee - **Resale certificate:** Streamlined Sales Tax Agreement exemption certificate - **Garage and occasional sales:** Not stated on the state's pages we checked - **Where to register:** [WYIFS online account, then the sales tax license application](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration) ## 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. > "A marketplace facilitator shall be considered the vendor for each sale that the facilitator facilitates on its marketplace for a marketplace seller." Wyoming Legislature, [2019 HB0069, Enrolled Act No. 23 (creating W.S. 39-15-502, Marketplace facilitators)](https://www.wyoleg.gov/2019/Enroll/HB0069.pdf), Enrolled Act No. 23, creating W.S. 39-15-502(a) 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](https://wyoleg.gov/statutes/compress/title39.pdf); [2019 HB0069, Enrolled Act No. 23 (creating W.S. 39-15-502, Marketplace facilitators)](https://www.wyoleg.gov/2019/Enroll/HB0069.pdf); [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/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](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration) > "If your company is selling something with an imposition statute and your company has a physical presence or connection to Wyoming (outside of a registered agent or virtual office) or meets our economic thresholds, the answer is yes." Wyoming Department of Revenue, Excise Tax Division, [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs), I just created an LLC in Wyoming. Do I need a Wyoming sales tax license? > "Effective July 1, 1997, a license fee of sixty dollars ($60.00) shall be required from each new vendor" Wyoming Legislature, [Wyoming Statutes, Title 39 - Taxation and Revenue](https://wyoleg.gov/statutes/compress/title39.pdf), W.S. 39-15-106(a) Sources: [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs); [Wyoming Statutes, Title 39 - Taxation and Revenue](https://wyoleg.gov/statutes/compress/title39.pdf); [Sales/Use/Lodging Tax - Registration](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Streamlined Sales Tax Agreement exemption certificate](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-forms) - **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. > "Unlicensed vendors wouldn't have the ability to properly claim a resale exemption using Wyoming information." Wyoming Department of Revenue, Excise Tax Division, [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs), Where can I get a resale certificate? Sources: [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs); [Sales/Use/Lodging Tax - Forms](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-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)](https://wyoleg.gov/statutes/compress/title39.pdf). > "A person is not in the business of selling if selling tangible personal property, admissions or services which are subject to taxation under this article is not a habitual or regular activity of the person." Wyoming Legislature, [Wyoming Statutes, Title 39 - Taxation and Revenue](https://wyoleg.gov/statutes/compress/title39.pdf), W.S. 39-15-101(a)(xv), definition of vendor Sources: [Wyoming Statutes, Title 39 - Taxation and Revenue](https://wyoleg.gov/statutes/compress/title39.pdf); [Wyoming Sales Tax 101, June 2023 Joint Revenue Interim Committee Meeting (Wyoming Department of Revenue)](https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf); [Sales/Use/Lodging Tax - Registration](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration). ## Worked examples ### Tax on a $40 direct sale At the statewide 4% rate, a $40 taxable sale carries $1.60 of Wyoming sales tax; with local pennies the Department says rates generally run between 4% and 8%, which would be $1.60 to $3.20 on the same sale depending on where the buyer takes possession. ### Buying a pallet for resale A licensed Wyoming vendor buying a $500 pallet to resell gives the supplier a completed Streamlined exemption certificate claiming resale. The Department says a seller without a Wyoming license can't properly claim the resale exemption using Wyoming information, so an unlicensed seller should ask the Department before buying. ### A one-off craft show A seller without a license who wants to sell at a craft show or boutique market can use the Department's Occasional Sales application for non-licensed vendors instead of a regular vendor license; ask the Department which fits your plans. ## Edge cases and details - Wyoming's remote seller test is $100,000 of gross revenue from sales delivered into the state in the current or preceding calendar year; the separate 200-transaction test was repealed by Laws 2024, ch. 67. - A separate license is required for each place of business, it must be posted in a conspicuous place there, and it can't be transferred, under W.S. 39-15-106. - A marketplace facilitator's relief for undercollecting because of a seller's incorrect information is capped at 5% of the tax due, and the seller or buyer is then liable for the rest under W.S. 39-15-502. - If you overpaid sales tax to a vendor, the Department says to ask the vendor for the refund within its 3-year statute of limitations; the Department can't refund erroneously paid tax directly to a customer. - Wyoming use tax applies to goods bought outside Wyoming for use in the state when tax wasn't paid, at the same rate as the local sales tax. ## What to do 1. Marketplace-only: the marketplace collects Wyoming tax on your sales; ask the Department or a tax professional whether you need your own license, especially if you want to buy inventory tax-free. 2. Selling direct with a Wyoming presence: open a WYIFS account and apply for a sales tax license ($60) before your first sale; allow about two weeks. 3. Buying inventory: once licensed, give suppliers the Streamlined exemption certificate claiming resale. 4. Selling only at an occasional craft show: ask about the Occasional Sales application for non-licensed vendors. ## Common questions ### Where do I get a Wyoming resale certificate? Wyoming doesn't issue a separate resale certificate; licensed vendors use the Streamlined Sales Tax Agreement exemption certificate, available free on the Department's website, to claim a resale exemption. ### Do I need a Wyoming sales tax license just because I formed an LLC there? No. The Department says simply creating a business entity in Wyoming doesn't automatically mean your company needs a sales tax license. ### How much is a Wyoming sales tax license? W.S. 39-15-106 sets a $60 license fee for each new vendor, and the license stays valid without further fees until revoked. ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Wyoming: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/wyoming/) - [Wisconsin: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/wisconsin/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Wyoming's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Wyoming Department of Revenue, Excise Tax Division directly. ## Sources Official pages this page is built from, with the day each was read. - Wyoming Department of Revenue, Excise Tax Division: [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs); read Oct 23, 2026. Who needs a license; resale with the Streamlined certificate; WYIFS; rates; refunds; use tax. - Wyoming Legislature: [2019 HB0069, Enrolled Act No. 23 (creating W.S. 39-15-502, Marketplace facilitators)](https://www.wyoleg.gov/2019/Enroll/HB0069.pdf); read Oct 23, 2026. Facilitator is the vendor; collects regardless of seller's permit; 5% relief cap; audits. - Wyoming Legislature: [Wyoming Statutes, Title 39 - Taxation and Revenue](https://wyoleg.gov/statutes/compress/title39.pdf); read Oct 23, 2026. W.S. 39-15-101(a)(xv) vendor definition; 39-15-106 license, $60 fee, one per place of business, valid until revoked; 39-15-501 $100,000 remote seller test and repeal of the transaction test; 39-15-502 marketplace facilitators. - Wyoming Legislature: [Wyoming Sales Tax 101, June 2023 Joint Revenue Interim Committee Meeting (Wyoming Department of Revenue)](https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf); read Oct 23, 2026. Occasional sales exemption for religious and charitable organizations; $60 license fee. - Wyoming Department of Revenue, Excise Tax Division: [Sales/Use/Lodging Tax - Registration](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration); read Oct 23, 2026. Applications for regular vendors and occasional sales by non-licensed vendors. - Wyoming Department of Revenue, Excise Tax Division: [Sales/Use/Lodging Tax - Forms](https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-forms); read Oct 23, 2026. Where the exemption certificate is linked. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. 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