Do You Need a Seller’s Permit in Wyoming?
In brief, if you want to set up a business as a vendor selling taxable property or taxable services anywhere in Wyoming, you will need to get a seller’s permit prior to commencing operations. You must obtain a separate license for each place of business you operate.
However, there are exceptions to the requirement to hold a Wyoming seller’s permit. Businesses that are engaged solely in the purchase of wholesale goods used in manufacturing or agriculture, and not sold at retail, do not need to have a sales tax license. Fundraising events held by schools, religious organizations, or charities are exempt as well. Sales of certain specific services, such as insect extermination and garbage hauling, are also exempt.
Sales and use tax licenses are non-transferable. If there is a change in ownership or legal structure with your business, you must apply for a new license.