按地区划分的税率 怀俄明州

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此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

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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怀俄明州

怀俄明州没有州所得税，依靠矿产开采收入来资助州政府运营，这创造了一个独特的财政环境。

官方政府链接： 怀俄明州税务局

4.00%

电子产品和服务增值税/销售税率

B2B销售的反向收费机制

不适用于美国

需要验证税务识别号

是

何时需要注册

如果您的销售额超过 100,000 美元。

可在线注册

是

注册流程

无州企业所得税或销售税。
在怀俄明州州务卿处注册，以获得外国公司或有限责任公司的资格。
如有必要，指定一名怀俄明州注册代理人

罚款

每月未缴税款的 5%，最高 25%（延迟申报）；逾期 30 天后未缴税款的 10%（延迟付款）

注册门槛

$100,000.00

申报间隔

每月、每季度或每年

申报截止日期

当月最后一天

电子发票要求

没有全州范围内的电子发票强制要求

记录保存

州所得税：不适用

当地税率范围

0% – 4%

How-To Guides: Wyoming SaaS VAT

步骤：1 门槛

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.

步骤：2 商业注册

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).

步骤：3 纳税人识别号/增值税号

The issuing authority is the 怀俄明州税务局, which issues a Wyoming Sales Tax License / Account Number to the business upon approval of the application

步骤：1 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%.

步骤：2 增值税计算公式

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

税额 = 净价 x 税率%

步骤：3 反向收费 (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.

步骤：1 B2C销售

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.

步骤：2 B2B销售

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.

步骤：3 发票要求

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

步骤：1 申报周期

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

步骤：2 申报截止日期

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).

步骤：3 提交

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).

步骤：4 记录保存

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 解决方案：简化注册与财政代表

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.

了解更多关于我们的备案商家服务。

常见问题解答

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