# Wyoming Economic Nexus Threshold

Wyoming's economic nexus threshold is $100,000 in sales.

## Included Transactions:
- Gross revenue from sales of tangible personal property, admissions, and services delivered into Wyoming.
- The threshold is not limited to taxable-only sales; exempt items likely count toward the total.

## Excluded Transactions:
- Sellers using SST central registration may register at no cost.
- SST registration alone cannot be used as evidence of nexus.

## Affiliate Nexus

Wyoming's affiliate nexus framework is embedded within the broad statutory [definition of "Vendor"](https://wyoleg.gov/statutes/compress/title39.pdf) in the state's sales tax chapter. That definition explicitly captures sellers maintaining an in-state presence "directly or by any subsidiary," meaning a parent company's nexus can be established through the operations of a Wyoming-based subsidiary without any separate affiliate nexus provision.

Wyoming has no standalone click-through nexus statute. However, the ["agents operating or soliciting"](https://wyoleg.gov/statutes/compress/title39.pdf) language within the vendor definition is broad enough to capture in-state referral and affiliate marketing arrangements, since employees, representatives, canvassers, and similar persons acting on a remote seller's behalf are all expressly included in the vendor definition.

For marketplace facilitators, [W.S. 39-15-502](https://wyoleg.gov/statutes/compress/title39.pdf) removes the liability relief otherwise available to facilitators when the marketplace seller is affiliated with the facilitator. Affiliation is defined as greater than [5% ownership](https://wyoleg.gov/statutes/compress/title39.pdf), whether direct or indirect, meaning sales by affiliated marketplace sellers do not qualify for the standard facilitator collection exclusion.

## Physical Nexus

Physical nexus in Wyoming is governed by the vendor definition at [W.S. 39-15-101](https://wyoleg.gov/statutes/compress/title39.pdf), which establishes nexus when a seller or any subsidiary maintains a place of business or agents in the state, whether permanently or temporarily.

The statute enumerates qualifying places of business as any [office, distribution house, sales house, warehouse, or other place of business](https://wyoleg.gov/statutes/compress/title39.pdf). Agent-based nexus arises through the presence of employees, supervisors, representatives, canvassers, salespersons, truckers, peddlers, distributors, or delivery persons operating or soliciting in Wyoming. Inventory stored in a Wyoming warehouse, including inventory held at third-party fulfillment centers, independently triggers physical nexus under this standard.

Wyoming has no explicit trade show safe harbor. The statute's ["permanently or temporarily"](https://wyoleg.gov/statutes/compress/title39.pdf) language means that soliciting sales at a Wyoming trade show is sufficient to establish physical nexus regardless of the duration of attendance.

A secondary, independent trigger also applies: conducting [3 or more separate advertising transmittances](https://wyoleg.gov/statutes/compress/title39.pdf) directed at Wyoming consumers within any 12-month period independently qualifies a business as a taxable vendor. Qualifying transmittances include catalogs, flyers, periodicals, television, radio, and electronic media.

## Trailing Nexus

Wyoming has [no codified trailing nexus rule](https://wyoleg.gov/statutes/compress/title39.pdf). A vendor's sales tax license remains active until affirmatively revoked. Under Wyoming Department of Revenue practice, the DOR may only revoke a license after three consecutive years of no reported gross sales, following proper notice to the vendor. A business that falls below the $100,000 threshold retains an active filing obligation until the license is formally cancelled.

### Economic Nexus Threshold:
$100,000 in gross revenue only (200-transaction prong repealed July 1, 2024)  
### Effective Date:
July 1, 2017  
### Evaluation Period:
Current or immediately preceding calendar year  
### Previous Threshold Rules:
$100,000 in gross revenue OR 200 transactions from July 1, 2017 through June 30, 2024. The 200-transaction prong was repealed by HB0197 effective July 1, 2024.

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