Checked against Wyoming Department of Revenue, Excise Tax Division pages: September 2026
Wyoming's exemption certificate for resale purchases is the Streamlined Sales Tax Agreement exemption certificate, posted free on the Department's website; licensed vendors fill it out to claim a resale exemption from their suppliers.[1] You must hold a Wyoming sales tax license before you can use an exemption certificate to claim a resale exemption; unlicensed vendors cannot properly claim the resale exemption using Wyoming information.[1]
Wyoming resale certificate at a glance
| Agency | Wyoming Department of Revenue, Excise Tax Division[1] |
|---|---|
| Certificate | Streamlined Sales Tax Agreement exemption certificate[1] |
| Register first? | Yes — Wyoming sales tax license[1] |
| Registration cost | Not stated by the agency |
| How long it lasts | Not stated by the agency |
| Multistate (MTC) certificate | Not stated by the agency |
| Streamlined (SST) certificate | Yes[1] |
How to get a resale certificate in Wyoming
- The registration you need is called a Wyoming sales tax license, applied for through an online WYIFS account.[1] Registering online is a two-step process: first set up a WYIFS account, then use that same account to apply for the sales tax license; the whole online process generally takes about two weeks, and hardcopy applications take longer.[1]
- Use Streamlined Sales Tax Agreement exemption certificate.[1]
The Wyoming pages we checked do not state how long an exemption certificate remains valid or whether it expires.
Giving the certificate to a wholesale supplier
As a licensed vendor, complete the Streamlined Sales Tax Agreement exemption certificate and give it to your supplier so you can buy items without being charged Wyoming sales tax.[1]
Wyoming's sales/use tax rule has purchasers file a single exemption certificate with each selling vendor to cover exempt purchases made from that vendor, rather than issuing a separate certificate for every purchase.[2]
A vendor is relieved of the tax due if it obtains a fully completed exemption certificate within 90 days of the sale. If it doesn't, the Department gives the vendor 120 days after requesting substantiation to obtain a certificate in good faith or otherwise show the sale wasn't taxable.[2]
Suppliers and buyers across state lines
The Wyoming pages we checked do not say whether Wyoming accepts the Multistate Tax Commission Uniform Sales & Use Tax Certificate; Wyoming's own materials only reference the Streamlined Sales Tax exemption certificate.
Wyoming is a Streamlined Sales Tax member state and uses the SST exemption certificate as its own resale/exemption certificate.[1]
What else the Department of Revenue, Excise Tax Division tells resellers
- Simply forming an LLC in Wyoming doesn't by itself create a licensing requirement. A company needs a Wyoming sales tax license only if it has a physical presence or connection to Wyoming (beyond a registered agent or virtual office) or meets Wyoming's economic nexus thresholds.[1]
- A vendor or remote seller that sells exclusively through a marketplace facilitator does not need its own Wyoming sales/use tax license, as long as the marketplace facilitator is licensed and collects and reports the tax.[2]
- Wyoming treats a drop shipment as two separate transactions: the supplier-to-vendor sale is a wholesale-for-resale transaction, and the vendor may give the supplier an exemption certificate for it even though the vendor never physically receives the product. The vendor's own sale to the end customer is taxed separately if shipped to a Wyoming customer.[2]
- A purchaser is not required to sign an exemption certificate to claim the resale exemption unless the paper version of the certificate is used.[2]
- You can call (307) 777-5200 to speak with someone directly about taxability or account questions.[1]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose Wyoming as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer Wyoming certificate replaces the old one when you renew.
Common questions
Does Wyoming accept the Streamlined Sales Tax certificate?
Wyoming is a Streamlined Sales Tax member state and uses the SST exemption certificate as its own resale/exemption certificate.
This is general information, not tax advice. Forms and rules change; confirm with the Department of Revenue, Excise Tax Division before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Wyoming government page. We record the page and the date we read it:
- excise-tax-div.wyo.gov/…/excise-tax-faqs · checked 2026-09-26
- rules.wyo.gov/…/DownloadFile.aspx · checked 2026-09-26
