Wyoming tax payment plan for sales and use tax

No income tax in Wyoming, but sales tax debts still exist

Wyoming does not tax personal income. The Wyoming tax statutes (Title 39) repeal the former income tax chapter. Cities and counties may not tax wages or income, which is all the remaining chapter does.

The Excise Tax Division handles taxes owed to the state by people and businesses. Topics covered in the Excise Tax FAQ include estate tax, nicotine products and prepaid wireless, along with sales, use, lodging, wind and nuclear generation. For goods purchased outside Wyoming but used within the state, you report use tax yourself.

Is a payment plan in Wyoming something you can set up?

The DOR does not publish an online plan with a set dollar limit or term. State law still provides one. Title 39 gives taxpayers the right to spread tax assessment payments through installment agreements. These agreements are available when taxpayers meet repayment requirements and paying all at once would cause severe inconvenience.

Wyoming sales tax law also mentions a formal payment arrangement with the department. For questions about an arrangement, reach Vendor Operations through the Excise Tax Division contact page. Email your account questions and provide your company name or revenue identification number.

Penalties and interest for sales tax you do not pay

Interest on late sales tax is set by law at the average prime rate plus 4%. This figure changes each Jan. 1, although it never climbs above 18%. The sales, use and lodging rates page lists the yearly rate, which is 10.75% a year for 2026.

Penalties apply in some cases. When a deficiency results from negligence, it adds 10%; when it results from fraud, it adds 25%. A late return may result in a $10 or $25 penalty. The department may waive penalties and interest in a settlement, as well as waive them for other good cause.

What happens if sales tax remains unpaid

All your real and personal property is subject to a lien for unpaid sales tax beginning on its due date. A lien notice is filed with the county clerk. The department may also collect unpaid tax through the courts, or, with board approval, seize property and sell it at a public auction sale.

Once 30 days of written notice have passed, the delinquent taxpayer list includes vendors at least 150 days behind without a formal arrangement. For every entry, the list shows an unpaid balance, name, license number and address. A vendor’s sales tax license may be revoked by the department after two written notices.

Deliberately keeping collected tax instead of sending it in is a crime. If the tax is $500 or less, the offense is a misdemeanor; a higher tax amount is a felony.

Sales tax on vehicles

Sales tax on a car goes to the county treasurer, not the DOR, when you buy it. If payment is not made within 65 days after the sale, interest starts at 1% per month and a $25 civil fee is also owed. After 75 days, the fee becomes the larger of $25 and 10% of the tax.

Federal tax is a separate matter

Any income tax debt in Wyoming is owed only to the IRS because the state has no state income tax. Do you also owe sales tax? Two agencies take part, with two distinct arrangements and separate payments for each one.

Nearby states

• Montana
• South Dakota
• Nebraska
• Colorado
• Utah
• All states