Wyoming sales and use tax changes for 2026

SF0079 (Enrolled Act 18 of the 2026 session) adds definitions of purchase price, storage and use to W.S. 39-15-101 and says the use tax is administered the same way as the sales tax. The separate use tax article, W.S. 39-16-101 through 39-16-311, is repealed.

The act took effect July 1, 2026, with one cross-reference change following on July 1, 2027. Local use taxes imposed before July 1, 2026 continue and are administered like sales tax. Update statute citations in exemption certificates and client memos that point to Title 39, chapter 16.

SF0080, also effective July 1, 2026, lets the Department of Revenue send certain sales and use tax notices, such as a missing return notice or a jeopardy assessment, electronically when the taxpayer has given an electronic contact. Check which inbox each client registered, because a missed notice no longer arrives on paper.

HB0011, signed March 3, 2025, extends the sales and use tax exemption for machinery used directly and predominantly in manufacturing. The Department of Revenue’s August 2025 review lists the exemption as running until December 31, 2042, where it had been due to end December 31, 2027.