Key figures
Wyoming receivables
2026, with sources
Cloud is out, downloads are in
Wyoming’s sales tax is a statewide 4% plus voter-approved local pennies. Its software rule is drawn by delivery: prewritten software is tangible personal property and taxable whether boxed, downloaded or loaded on site, while hosted cloud services — SaaS, PaaS and IaaS — are not subject to sales tax. Custom software is not taxable either.
A SaaS company with Wyoming customers therefore collects nothing on subscriptions. A company that also sells an on-premise or downloadable version of its product collects Wyoming tax on that line once it is required to be licensed.
The threshold
A remote seller must license and collect once gross sales into Wyoming exceed $100,000 in the current or preceding calendar year. The measure is gross sales — wholesale, retail and exempt — and the 200-transaction alternative was repealed in 2024. Since July 1, 2024, sellers below the threshold can’t register voluntarily.
Example: a company with $150,000 of Wyoming revenue, $120,000 from SaaS and $30,000 from downloadable desktop licenses, is over the threshold on gross sales. It licenses with DOR and collects Wyoming tax on the $30,000 of downloads at the customers’ local rates; the SaaS revenue stays untaxed.
Deadlines
- Last day of the month after the reporting periodFor licensed vendorsSales and use tax return
The federal baseline
This page covers what Wyoming adds. The federal rules underneath it apply here too.
Common questions
Is SaaS taxable in Wyoming?
No. Wyoming’s DOR says providing a platform where customers access hosted software over the internet — SaaS, PaaS or IaaS — is not subject to Wyoming sales tax. Prewritten software delivered by download or on media is taxable.
When does a remote seller register in Wyoming?
Once gross sales into Wyoming exceed $100,000 in the current or prior calendar year, counting wholesale and exempt sales. Below that, Wyoming no longer allows remote sellers to license voluntarily. A company selling only SaaS has no taxable sales to collect on even above the threshold.
Receivables next door
- COColorado receivablesA 2.9% state sales tax, a $100,000 nexus threshold, and home-rule cities that write their own rules. The state doesn’t tax SaaS; Denver and some other cities do.
- IDIdaho receivablesIdaho charges 6% sales tax but excludes SaaS, downloaded and custom software by statute; out-of-state retailers register once Idaho sales exceed $100,000 in 12 months.
- MTMontana receivablesMontana has no sales tax, so SaaS sold to Montana customers is untaxed at the register; Montana receipts matter through the receipts-only income tax apportionment.
- NENebraska receivablesNebraska keeps both tests — $100,000 or 200 transactions — and generally leaves access-only SaaS untaxed. The state rate is 5.5% plus up to 2% local.
- SDSouth Dakota receivablesSouth Dakota taxes services and products transferred electronically, SaaS included, at 4.2% plus municipal rates through June 30, 2027. Remote sellers register at $100,000.
- UTUtah receivablesUtah taxes SaaS as prewritten software used in Utah, at 4.85% plus local rates. Remote sellers register at $100,000 of Utah revenue; the transaction count is gone.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
More of the Wyoming guide
- AccountingAccounting and state tax in WyomingCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in WyomingPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in WyomingWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in WyomingRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in WyomingCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.