Wyoming DOR Announces Sales Tax Rate Changes for 2026

The Wyoming Department of Revenue (DOR) announced updates and guidance on sales and use tax. Effective with the tax return quarter beginning Jan. 1, 2026, there will be no sales, use, or lodging tax rate changes. However, effective April 1, 2026, the sales or use tax rate in Laramie County will decrease to 5 percent, with the combined sales or use and lodging tax rate being 12 percent. Additionally, the document clarified the taxability of nicotine pouches, provided guidance on materials delivered to federal facilities, the use of exemption certificates by out-of-state vendors, and use tax obligations for purchases from ...