Taxes / State tax rules / Wyoming
Selling on eBay, Poshmark or Etsy from Wyoming: sales tax and 1099-K rules
On a marketplace sale delivered to Wyoming, a marketplace facilitator over Wyoming's $100,000 remote seller test is considered the vendor and collects Wyoming sales tax on every sale it facilitates, regardless of whether the marketplace seller has a Wyoming permit, and the Department of Revenue audits the facilitator, not the seller, for those sales. The Wyoming Department of Revenue pages we checked say nothing about a separate Wyoming 1099-K rule.
General information, not tax advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
Wyoming in short
- General sales tax:
- Yes, 4% state rate
- Marketplace facilitator law:
- Yes: W.S. 39-15-502 (2019 Wyo. Sess. Laws, Enrolled Act No. 23, HB0069), since Jul 1, 2019
- When a marketplace must collect:
- the remote seller test in W.S. 39-15-501(a), which W.S. 39-15-502(b) applies to facilitators: gross revenue from sales delivered into Wyoming over $100,000 in the current or immediately preceding calendar year
- Form 1099-K:
- No state rule stated on the pages checked
Who collects the tax on a marketplace sale
The marketplace facilitator is considered the vendor for each sale it facilitates and, once it meets the remote seller test in W.S. 39-15-501(a), collects and remits sales tax on its own sales and on all sales it facilitates for marketplace sellers to Wyoming customers.
If you sell only through marketplaces
The facilitator collects whether or not the marketplace seller holds a Wyoming sales tax permit, and the Department audits only the facilitator for those sales unless the facilitator seeks relief because of a seller's incorrect information. The pages read do not say whether a seller with only marketplace sales must register.
Registration, resale certificates and what changes when you also sell direct have their own page: Wyoming: seller's permit and resale certificate rules.
The law: W.S. 39-15-502 (2019 Wyo. Sess. Laws, Enrolled Act No. 23, HB0069), effective .
"A marketplace facilitator shall be considered the vendor for each sale that the facilitator facilitates on its marketplace for a marketplace seller."
"regardless of whether the marketplace seller has a sales tax permit or otherwise would have been required to collect sales tax if the sale had not been facilitated by the marketplace facilitator."
"The department shall solely audit the marketplace facilitator for sales made by marketplace sellers but facilitated by the marketplace facilitator."
"The seller's gross revenue from the sale of tangible personal property, admissions or services delivered into this state exceeds one hundred thousand dollars ($100,000.00)"
Sources: Wyoming Statutes Title 39, Taxation and Revenue (W.S. 39-15-501 and 39-15-502); Enrolled Act No. 23, House Bill HB0069 (2019), Collection of sales tax by marketplace facilitators.
Wyoming's sales tax
Wyoming sales and use tax has two parts: the mandatory statewide 4% rate and any voter-approved local pennies. The state keeps about 69% of the 4% and returns the rest to local governments, the Department says.
"Sales/use tax is made up of two components: the mandatory statewide 4% rate and any voter-approved pennies."
Sources: Excise Tax FAQs.
Form 1099-K: Wyoming and the federal test
The Department of Revenue's Excise Tax Division FAQs read for this page say nothing about a Wyoming Form 1099-K requirement.
The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." (Understanding your Form 1099-K, reviewed ). The Instructions for Form 1099-K count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in Form 1099-K for resellers.
Sources: Excise Tax FAQs.
Worked examples
State tax on a $40 marketplace sale to Casper
At the mandatory 4% statewide rate, a $40.00 taxable item carries $1.60, plus any voter-approved local pennies where it is delivered. The facilitator collects it as the vendor.
250 small orders no longer meet the test
A seller with no Wyoming presence ships 250 orders worth $9,000 into Wyoming in 2026 from its own website. A June 2023 Department presentation listed Wyoming's test as $100,000 or 200 or more transactions, but the transaction paragraph was repealed by Laws 2024, ch. 67, and the current W.S. 39-15-501(a) asks only whether gross revenue delivered into Wyoming exceeds $100,000, so these sales alone do not meet it.
Edge cases and details
- If a facilitator misses tax because a seller gave incorrect or insufficient information, it is relieved of liability only up to 5% of the total sales tax due on sales it made or facilitated in Wyoming, and then the seller or buyer owes the rest, under W.S. 39-15-502(c).
- That relief is not available for a seller affiliated with the facilitator, meaning one owns more than 5% of the other or a common owner holds more than 5% of each.
- A class action may not be brought against a facilitator on behalf of buyers over sales or use tax it overcollected, under W.S. 39-15-502(f).
- Wyoming's remote seller test once also counted 200 or more separate transactions, as a June 2023 Department of Revenue presentation to the Legislature's Joint Revenue Interim Committee listed it; the current W.S. 39-15-501(a)(ii) reads "Repealed by Laws 2024, ch. 67, § 2," leaving only the over-$100,000 gross revenue test.
- Wyoming's 2026 budget session enacted SF0079 (Enrolled Act No. 18), which folds use tax administration into the sales tax chapter and amends the introduction of W.S. 39-15-501(a) and parts of 39-15-502, effective July 1, 2026 with one section effective July 1, 2027; it leaves the $100,000 test in 39-15-501(a)(i) unchanged.
What to do
- If you also sell direct into Wyoming, compare your gross revenue delivered into Wyoming for the current and prior calendar year with the $100,000 test in W.S. 39-15-501(a), and check with the Department of Revenue or a tax professional; the transaction count is no longer part of that test.
- Keep marketplace reports of Wyoming sales; the Department audits facilitators for those sales but can look to sellers when a facilitator claims a seller gave it wrong information.
- For taxability questions, the Department's Excise Tax Division lists a taxability email address on its FAQ page.
Common questions
Who collects Wyoming sales tax on a marketplace sale?
The marketplace facilitator, which W.S. 39-15-502 treats as the vendor for each sale it facilitates, whether or not the seller has a Wyoming permit.
When did Wyoming's marketplace facilitator law take effect?
July 1, 2019, under Enrolled Act No. 23 (HB0069) of the 2019 session.
Does Wyoming still have a 200-transaction threshold?
No. The current W.S. 39-15-501(a)(ii) on the Legislature's site reads "Repealed by Laws 2024, ch. 67, § 2," so the test is gross revenue over $100,000 in the current or immediately preceding calendar year.
Does Wyoming have its own 1099-K threshold?
The Department of Revenue pages we checked say nothing about a Wyoming 1099-K rule.
Related
- Every state on one table: sales tax, marketplace facilitator laws and 1099-K rules
- Wyoming: seller's permit and resale certificate rules
- Wisconsin: sales tax and 1099-K rules
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax advice
This page summarizes Wyoming's own published pages and statutes as read on , and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department.
Sources
Official pages this page is built from, with the day each was read.
- Wyoming Legislature: Enrolled Act No. 23, House Bill HB0069 (2019), Collection of sales tax by marketplace facilitators; read . July 1, 2019 effective date of W.S. 39-15-502.
- Wyoming Legislature: Wyoming Statutes Title 39, Taxation and Revenue (W.S. 39-15-501 and 39-15-502); read . Current $100,000 remote seller test, 200-transaction paragraph repealed by Laws 2024, ch. 67; current facilitator section.
- Wyoming Department of Revenue, Excise Tax Division: Excise Tax FAQs; read . 4% statewide rate and local pennies; state share.
- Wyoming Department of Revenue (presentation posted by the Wyoming Legislature): Wyoming Sales Tax 101, June 2023 Joint Revenue Interim Committee Meeting; read . Earlier $100,000 or 200-transaction remote seller test (2023) and July 2019 facilitator licensing.
- Wyoming Legislature: Enrolled Act No. 18, Senate File SF0079 (2026 Budget Session); read . 2026 revision of the sales tax chapter amending W.S. 39-15-501 and 39-15-502.
- IRS: Understanding your Form 1099-K, reviewed . The federal 1099-K test.
- IRS: Instructions for Form 1099-K, reviewed . Both parts of the federal test counted for the calendar year.
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