Wyoming DOR Tax Rate Changes and Legislative Updates

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Vol. 29 Quarter 1 Excise Tax Division March 2026

In This Issue:

• Tax Rate Changes

• Legislative Update

• Annual Interest for

Delinquent Taxes

• Credit Card Service Fees

• Oil and Gas Well Site

Access Roads

• Vendors Collecting

Incorrect Sales Tax Rates

• Educational Webinars

• Educational Materials

• Sheridan Field Office

• Laramie Field Office

• Field Offices

This publication is not an official

taxability ruling. Your specific facts

must be reviewed in detail before we

can make official taxability rulings.

Please direct your written inquiries

for such rulings to the department at

the address or fax number listed

above. Or e-mail your inquiry to:

dor_taxability@wyo.gov Please be

sure to include all pertinent facts in

your inquiry. We will respond with

written guidance for your particular

business transactions.

Tax Rate Changes:

Effective with the tax return quarter

beginning April 1, 2026, there will

be the following sales/use tax rate

changes in Wyoming:

➢ Effective April 1, 2026, the

sales/use tax rate in Laramie

County will decrease to 5%

as the Specific Purpose

County Option Tax will be

collected. The combined

sales/use and lodging tax

rate will be 12%.

Future Tax Rate Changes:

Pursuant to W.S. 39-15-207(c) and

39-16-207(c), notice is given of the

following future tax rate changes.

Effective with the tax return quarter

beginning July 1, 2026, there will

be the following sales and use tax

rate change in Wyoming:

➢ Effective July 1, 2026, the

sales/use tax rate in the City

of Casper will decrease to

5% as the Municipal

Specific Purpose Option

Tax will be collected. The

combined sales/use and

lodging tax rate for the City

of Casper will be 12%.

➢ Effective July 1, 2026, the

sales/use tax rate in Albany

County will decrease to 5%

as the Specific Purpose

Option Tax will be

collected. The combined

sales/use and lodging tax

rate will be 12%.

It is prudent to periodically check

DOR’s website for notices of tax

rate changes. The tax rate chart may

be accessed online at:

https://revenue.wyo.gov

From the Home page, select

“Excise Tax”, click on

“Sales/Use/Lodging Tax Rates”.

Additionally, there is a Zip Code

Directory which combines a listing

of all zip codes in Wyoming with

the associated sales tax rates. This

document is in an Excel format.

Please Note: Tax rate changes

are effective the first day of a

calendar quarter after providing

60 days’ notice to all vendors.

This newsletter and DOR’s

website serves as the notice to

vendors of the tax rate changes.

Sales tax rate charts are updated

as rate changes occur on a

quarterly basis.

Legislative Update:

The 2026 Budget Session of the

Wyoming Legislature is scheduled

to adjourn March 11, 2026. While

the session is ongoing, additional

tax legislation is pending. For sales

and use tax purposes, the following

bills will become law:

Senate File 0079, (Enrolled Act

018, Effective July 1, 2026:

This legislation provides for a sales

and use tax reorganization. Use tax

Excise Tax Division Newsletter

Herschler Building

122 W. 25th Street, Suite E301

Cheyenne, WY 82002-0110

Director

Bret Fanning

Staff

Sharon Rehm, Administrator

Lynn Frank, Education & Taxability

Manager

Donna Campbell, Vendor Operations

Manager

Phone (307) 777-5200

FAX (307) 777-3632

Internet Address:

https://revenue.wyo.gov

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statutes (Chapter 16) will be

incorporated into sales tax statutes

(Chapter 15). Use tax will continue

to be administered and distributed

in the same manner as sales tax.

Senate File 0080, (Enrolled Act

019, Effective July 1, 2026:

This act changes how the

Department of Revenue provides

notices to taxpayers related to sales

and use tax. This act removes the

requirement for certain notices to be

sent by mail and the Department

may send notices electronically if

the taxpayer has provided electronic

contact information.

Annual Interest Rate for

Delinquent Taxes:

Per W.S. 39-15-108(b)(i), the

interest rate for delinquent taxes is

adjusted annually, equal to the

average prime interest rate for the

preceding fiscal year plus 4 percent.

The annual interest rate effective

January 1, 2026 is 10.75%. The

equivalent daily interest rate for

delinquent accounts is 0.0295%.

Credit Card Service Fees:

The taxability of a credit card

service fee is dependent on the sale

or service being provided. The

credit card service fee would be

taxable when the underlying sale or

service is taxable and would not be

taxable when the underlying sale or

service is not taxable. For example,

if vehicle repairs are paid with a

credit card, the credit card service

fee is subject to sales tax since

vehicle repairs are subject to sales

tax. However, if a doctor visit is

paid with a credit card, the credit

card service fee is not subject to

sales tax since the service is not

subject to sales tax.

Oil and Gas Well Site Access

Roads:

Since 2015, an oil/gas well site has

been defined as “an area where

production equipment is installed to

store or prepare oil or gas for

transportation off the well site.

Production equipment includes, but

is not limited to, wellheads, valves,

tanks, dehydrators, heater-treaters,

separators, flow lines, meters,

flares, vapor recovery units and

emission equipment. Production

equipment does not include

compressors, off well site gathering

lines and processing facilities. The

Department considers roads within

this “well site area” to be part of the

well site.

Vendors Collecting Incorrect Sales

Tax Rates:

The Department receives reports

from taxpayers regarding vendors

collecting the incorrect tax rate on

their purchases. Vendors are

responsible for ensuring the correct

rate of tax is applied to all sales. If

tax is erroneously collected and

submitted to the Department, a

refund can only be issued to the

vendor who collected the tax.

Before requesting a refund from the

Department, the vendor must first

provide a refund to the taxpayer

who paid the tax. As a reminder,

tax rates may change up to four

times per calendar year, effective on

the first of January, April, July or

October.

Educational Webinars:

The Department has the following

sales/use tax webinars currently

scheduled for 2026:

Apr 9, 2026 – General Sales/Use

Tax for New Vendors

Apr 23, 2026 – Oil and Gas Industry

May 7, 2026 – General Sales/Use

Tax

May 21, 2026 – Manufacturing

Industry

Jun 4, 2026 – General Sales/Use

Tax for New Vendors

Jun 25, 2026 – Contractor Industry

Jul 9, 2026 – General Sales/Use Tax

July 19, 2026 – Oil & Gas Industry

Educational Materials:

The Department publishes

numerous Educational Materials

which are of a general nature as well

as for specific industries that are

available on our website:

https://revenue.wyo.gov

To access these resources, select

"Excise Tax" then "Educational

Materials". Please review these

Educational Materials periodically

as changes do occur. There are

also Tutorials to assist vendors in

completing sales/use tax returns

Forms 41-1 and 42-1. From the

home page, select “Excise Tax”,

then select “New Vendors”.

Sheridan Field Office:

The Sheridan Field office remains

closed until further notice.

Laramie Field Office:

The Laramie Field Office will be

closed until further notice.

Field Offices:

The area code prefix is 307 for all

field offices:

Casper 266-3621

Cheyenne 777-5211

Gillette 682-6061

Jackson 734-9354

Laramie 742-4207

Powell 754-2686

Riverton 856-1185

Rock Springs 382-4531

Sheridan 674-8559

Torrington 532-5566