--- title: "Wyoming marketplace facilitator law and 1099-K rules" description: "Wyoming makes marketplace facilitators the vendor: they collect the 4% tax plus local pennies and face the audit, not sellers. The 200-sale test is gone." canonical: https://resellerindex.com/tax/states/wyoming/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [State tax rules](https://resellerindex.com/tax/states/) / 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 Oct 19, 2026. ## 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](https://resellerindex.com/tax/sellers-permit/wyoming/). The law: [W.S. 39-15-502 (2019 Wyo. Sess. Laws, Enrolled Act No. 23, HB0069)](https://wyoleg.gov/statutes/compress/title39.pdf), effective Jul 1, 2019. > "A marketplace facilitator shall be considered the vendor for each sale that the facilitator facilitates on its marketplace for a marketplace seller." Wyoming Legislature, [Wyoming Statutes Title 39, Taxation and Revenue (W.S. 39-15-501 and 39-15-502)](https://wyoleg.gov/statutes/compress/title39.pdf), W.S. 39-15-502(a) > "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." Wyoming Legislature, [Wyoming Statutes Title 39, Taxation and Revenue (W.S. 39-15-501 and 39-15-502)](https://wyoleg.gov/statutes/compress/title39.pdf), W.S. 39-15-502(b) > "The department shall solely audit the marketplace facilitator for sales made by marketplace sellers but facilitated by the marketplace facilitator." Wyoming Legislature, [Wyoming Statutes Title 39, Taxation and Revenue (W.S. 39-15-501 and 39-15-502)](https://wyoleg.gov/statutes/compress/title39.pdf), W.S. 39-15-502(e) > "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)" Wyoming Legislature, [Wyoming Statutes Title 39, Taxation and Revenue (W.S. 39-15-501 and 39-15-502)](https://wyoleg.gov/statutes/compress/title39.pdf), W.S. 39-15-501(a)(i) Sources: [Wyoming Statutes Title 39, Taxation and Revenue (W.S. 39-15-501 and 39-15-502)](https://wyoleg.gov/statutes/compress/title39.pdf); [Enrolled Act No. 23, House Bill HB0069 (2019), Collection of sales tax by marketplace facilitators](https://www.wyoleg.gov/2019/Enroll/HB0069.pdf). ## 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." Wyoming Department of Revenue, Excise Tax Division, [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs) Sources: [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/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](https://www.irs.gov/businesses/understanding-your-form-1099-k), reviewed Jun 28, 2026). The [Instructions for Form 1099-K](https://www.irs.gov/instructions/i1099k) 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](https://resellerindex.com/guides/1099-k-for-resellers/). Sources: [Excise Tax FAQs](https://excise-tax-div.wyo.gov/general-administrative/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 1. 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. 2. 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. 3. 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](https://resellerindex.com/tax/states/) - [Wyoming: seller's permit and resale certificate rules](https://resellerindex.com/tax/sellers-permit/wyoming/) - [Wisconsin: sales tax and 1099-K rules](https://resellerindex.com/tax/states/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 advice This page summarizes Wyoming's own published pages and statutes as read on Oct 19, 2026, 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](https://www.wyoleg.gov/2019/Enroll/HB0069.pdf); read Oct 19, 2026. 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)](https://wyoleg.gov/statutes/compress/title39.pdf); read Oct 19, 2026. 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](https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs); read Oct 19, 2026. 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](https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf); read Oct 19, 2026. 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)](https://www.wyoleg.gov/2026/Enroll/SF0079.pdf); read Oct 19, 2026. 2026 revision of the sales tax chapter amending W.S. 39-15-501 and 39-15-502. - IRS: [Understanding your Form 1099-K](https://www.irs.gov/businesses/understanding-your-form-1099-k), reviewed Jun 28, 2026. The federal 1099-K test. - IRS: [Instructions for Form 1099-K](https://www.irs.gov/instructions/i1099k), reviewed Jun 1, 2026. Both parts of the federal test counted for the calendar year. 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. 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