지역별 세율 Wyoming

지역 선택

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Wyoming’s unique fiscal environment, with no state income tax and reliance on mineral extraction revenues, has shaped its approach to sales tax. Businesses in Wyoming must navigate the state’s 4%, keeping in mind that specific categories may qualify for reduced rates or exemptions. SaaS is non-taxable in Wyoming. While there are no state-specific e-invoicing mandates, adopting electronic invoicing can streamline compliance and enhance efficiency.

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Wyoming

와이오밍주는 주 소득세가 없으며 주 운영 자금을 광물 추출 수입에 의존하기 때문에 독특한 재정 환경이 조성됩니다.

공식 정부 링크: 와이오밍주 세입국

4.00%

전자 제품 및 서비스 부가가치세/판매세율

B2B 판매에 대한 역 과세 메커니즘

미국에서는 적용되지 않음

세무 ID 확인 필요

예

언제 등록해야 하나요?

판매액이 $100,000를 초과하는 경우.

온라인 등록 가능

예

등록 절차

주 법인 소득세 또는 판매세가 없습니다.
외국 법인 또는 LLC 자 자격을 얻으려면 와이오밍주 국무장관에게 등록하십시오.
필요한 경우 와이오밍주 등록 대리인을 지정하십시오.

벌금

미납 세금의 매월 5%, 최대 25% (납부 지연); 30일 이후 미납 세금의 10% (납부 지연)

등록 기준

$100,000.00

신고 간격

월별, 분기별 또는 연간

신고 마감일

매월 말일

전자세금계산서 요구사항

주 전체의 전자세금계산서 의무화 규정 없음

기록 보관

주 소득세: 해당 사항 없음

지역별 세율 범위

0% – 4%

How-To Guides: Wyoming SaaS VAT

1단계 기준점

Economic Nexus: Wyoming’s economic nexus threshold is $100,000 in gross sales in the current or previous calendar year. Wyoming dropped its 200-transaction threshold effective July 1, 2024.

 

Registration is mandatory once this threshold is met. Gross sales include taxable, exempt, and wholesale sales into Wyoming.

Physical Nexus: Physical presence in Wyoming creates an immediate nexus regardless of sales volume, including maintaining offices, warehouses, or retail locations; storing inventory; having employees or remote workers based in Wyoming; using independent contractors or agents operating from Wyoming locations; or owning or leasing any property within the state.

SaaS-Specific Note: Wyoming does not impose sales tax on SaaS products. The state classifies SaaS as a non-taxable service because it involves access to software without transferring tangible personal property. Despite this, registration may still be required if you sell any other taxable digital goods or cross the nexus threshold with combined sales.

2단계 사업자 등록

Remote sellers must register with the Wyoming Department of Revenue (Excise Tax Division) by applying for a Wyoming Sales/Use Tax License. This is submitted electronically via the Wyoming Internet Filing System (WYIFS).

단계: 3 TIN/VAT 번호

The issuing authority is the 와이오밍주 세입국, which issues a Wyoming Sales Tax License / Account Number to the business upon approval of the application

1단계 Standard Rate

Wyoming’s general sales tax rate is 4% at the state level. Wyoming counties may impose their own local sales tax at rates ranging from 0% to 4%. Combined rates typically range from 4% to 6% depending on the county or municipality. Some resort districts may add an additional 2%, making the maximum possible rate up to 8%.

2단계 VAT 공식

To calculate your tax amount, please use the following formula: 

세금 금액 = 순가격 x 세율%

단계: 3 역외 과세 (B2B)

The concept of a “Reverse Charge Mechanism” does not natively exist under US state sales tax codes. For non-taxable cloud SaaS, no tax applies to either party. For taxable items (like downloadable software), if an out-of-state vendor does not have nexus and does not charge tax, the business buyer is required to self-assess and remit Use Tax directly to the state.

1단계 B2C 판매

Wyoming uses destination-based sourcing. For taxable digital items (where permanent use is transferred), tax must be calculated and collected based on the consumer’s billing/delivery address. For standard SaaS (cloud access without a downloaded file copy), it is classified as an exempt service, so no tax should be collected from the consumer.

2단계 B2B 판매

Like B2C, cloud-based SaaS is exempt for business buyers. For taxable digital goods, if a business buyer purchases items for resale, they must provide a valid Wyoming Streamlined Sales Tax Agreement (SSTA) Certificate of Exemption. Otherwise, the vendor must charge sales tax based on the delivery location.

단계: 3 송장 요구 사항

While US states generally do not mandate strict VAT-style invoice formats, Wyoming rules specify that transaction receipts or records must visibly include:

 

• Vendor Name and Address

 

• Accurate description of the service or digital property sold

 

• Date of sale

 

• Net sales price

 

• Exact Wyoming sales/use tax amount charged

1단계 신고 주기

Assigned by the Department of Revenue based on tax liability volume. It can be 매월 (standard for tax liabilities over $150/month), 분기별 ($50–$150/month), or 매년 (under $50/month).

2단계 신고 마감일

Returns and payments are strictly due on or before the last day of the month following the end of the assigned reporting period (e.g., a monthly January return is due by February 28/29).

단계: 3 제출

Filing and electronic payment must be completed through the online portal WYIFS (Wyoming Internet Filing System). If a business has a tax license but generates zero taxable revenue during a period, a “Zero Return” must still be filed to avoid non-filing penalties ($25 or 10%, whichever is greater).

단계: 4 기록 유지

All sales invoices, exemption certificates, receipts, and tax records must be retained for a minimum of 3 years from the date the return was filed for potential state audit validation.

PayPro Global 솔루션: 간소화된 등록 및 재정 대리

Navigating Wyoming’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

당사의 MoR 서비스에 대해 자세히 알아보세요.

FAQ

SaaS 판매세 규정 준수에 어려움을 겪고 계신가요?

SaaS 세금 전문가팀이 도와드리겠습니다. 지금 바로 무료 상담을 받아보세요. 

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