How to Get a Wyoming Resale Certificate for your Business

If you run an Ecommerce or CPG business in Wyoming, securing a Wyoming Resale Certificate is a smart move to protect your margins and streamline operations.

This certificate allows you to purchase inventory and raw materials tax-free, helping you lower upfront costs, stay competitive in pricing, and remain compliant with Wyoming sales tax laws.

Understanding Resale Certificates in Wyoming

What is a Wyoming Resale Certificate?

In Wyoming, a Certificate of Exemption is a document issued by the Wyoming Department of Revenue (WYODOR) that allows businesses to:

• Purchase goods without paying sales tax, provided these goods are intended for resale to their customers in the normal course of their business.
• Make tax-exempt purchases of inventory and materials that will become part of the products they sell by presenting a valid resale certificate to their suppliers.

The purpose is to prevent double taxation, first at the wholesale level and then again at the point of retail sale.

However, a Wyoming exemption certificate is not a blanket exemption from all sales tax obligations. Businesses are still required to collect and remit sales tax on taxable sales to end consumers.

Why do you need a Wyoming Resale Certificate?

Obtaining a resale certificate in Wyoming offers several significant advantages for businesses that purchase goods for resale.

Here are some key benefits:

• Avoid Paying Sales Tax on Inventory: The most direct benefit is purchasing inventory and materials that will be resold to customers without paying Wyoming’s sales tax upfront. 
• Maintain Competitive Pricing: By not paying sales tax on the cost of goods, businesses have more flexibility in setting competitive prices for products in the Wyoming market. This can be a crucial advantage, especially in price-sensitive industries.
• Legal Compliance: Possessing and using a valid exemption certificate for eligible purchases ensures businesses comply with Wyoming’s sales tax laws and regulations to avoid penalties.

In Wyoming, the specific form required is the Streamlined Sales Tax (SST) Governing Board – Certificate of Exemption. In WYODOR’s website, it may be referred to as the SSTGB – Form F0003.

The shortened term for it is the “Streamlined Sales Tax (SST) Certificate of Exemption” or “SST Exemption Certificate.”

When filling out the SST Exemption Certificate, a purchaser must include their Wyoming tax ID number if they are registered and have a nexus in Wyoming. Having a valid tax ID number confirms they’re registered with the WYODOR and authorized to make tax-exempt purchases for resale. 

Out-of-state purchasers without a nexus in Wyoming may provide other IDs, such as their home state’s tax ID number. Businesses without tax IDs and not required to register in any state can provide FEIN, business ID, or driver’s license.

Foreign purchasers who do not need to register may use the IDs listed above. The SST Exemption Certificate form also allows the use of VAT ID or any equivalent.

Resale Certificate vs. Sales Tax Permit: What’s the Difference?

In Wyoming, Sales Tax Permits are also known as “Sales/Use Tax License.” A Wyoming Sales Tax License authorizes your business to collect and remit sales tax on taxable sales to customers. 

Meanwhile, you can purchase goods tax-free from suppliers using the SST Exemption Certificate if you intend to resell those goods. To use the exemption certificate, you must have an active sales tax license if you have a nexus in Wyoming.

If you’re not required to register for a sales tax license, refer to the additional information in the next section.

Who Can Use a Resale Certificate in Wyoming?

Businesses that purchase goods for resale can use the SST Exemption Certificate in Wyoming. To do so, the business must actively sell taxable tangible products and hold a valid Wyoming Sales Tax License.

The state does not require some businesses to hold a Wyoming Sales Tax License. However, there are certain requirements to meet before using the SST Exemption Certificate.

To qualify for usage, ensure you follow these standard instructions:

• Out-of-state Businesses: Even without a Wyoming Sales Tax License, you can still use the state’s Exemption Certificate. But first, there are rules you must comply with depending on your business’s nexus in the state.
  • With Nexus in Wyoming: Having a nexus in Wyoming means you have a sufficient business presence in the state. This makes you responsible for collecting and remitting sales tax. Thus, registering for a Sales Tax License is mandatory.
    This applies to businesses with a physical presence or those that meet the state’s economic nexus threshold (currently over $100,000 in gross sales in the current or preceding calendar year). Otherwise, you may be held liable for non-compliance penalties.
    Before you use the SST Exemption Certificate, ensure you’re properly registered with the state of Wyoming first.
  • Without Nexus in Wyoming: Having no nexus means you currently have no sales tax obligations to fulfill in the state. Therefore, you’re not required to hold a Wyoming Sales Tax License before using an Exemption Certificate.
    However, if you have a nexus in other states, you must provide your tax ID number from those states. Note that businesses generally must register once they establish nexus in a taxing state.
• Businesses Not Required to Register in Any State: If your business has no nexus in any state, this means you’re not required to hold any sales tax ID. This also applies to businesses that come from states without sales tax, like Alaska, Delaware, Montana, New Hampshire, or Oregon.
  You can still use the SST Exemption Certificate by providing alternative documents, such as:
  • Your FEIN
  • Your Business ID Number
  • Your Driver’s License Number
• Foreign Businesses Without a Tax ID: If you’re a foreign purchaser without any IDs listed above, this option is for you. Wyoming is among the list of SSTGB member states that accept other valid IDs from foreign buyers.
  To become eligible to use the exemption certificate, you must at least provide a VAT ID number. In case you don’t have one, provide any equivalent document or your home country’s tax ID number.

How to Get a Resale Certificate in Wyoming: A Step-by-Step Guide

Getting a resale certificate in Wyoming is simple, but you’ll need to meet a few key requirements first. Here’s how to do it:

1. Make Sure You’re Eligible: Your business must sell taxable goods or services and be registered with the Wyoming Department of Revenue if it has nexus in the state. Businesses must obtain a valid Wyoming Sales Tax License if they have a nexus.

But as previously mentioned, other businesses can still be eligible to use a Wyoming Exemption Certificate. Those eligible businesses are:

• Registered Businesses: Businesses with any valid sales tax ID can freely issue the SST Exemption Certificate. However, having a nexus in Wyoming means you must specifically register in the state. Using an Exemption Certificate as an unregistered business despite having a nexus puts you at risk of non-compliance.
• Unregistered Businesses: Despite not having any sales tax ID, you can still get and use the SST Exemption Certificate. To do so, you must provide one of the following documents to complete the SST Exemption Certificate:
  • FEIN 
  • Business ID 
  • Driver’s License
• Foreign Businesses: Foreign businesses can provide the same ID numbers listed above to use an exemption certificate. If unavailable, you must provide a VAT number (or any equivalent) to complete the SST Exemption Certificate.
  NOTE: Foreign businesses may still be required to register in Wyoming (or any taxing state) once a sufficient nexus is established.

2. Get Wyoming Sales/Use Tax License: If you don’t already have one, apply for a Wyoming Sales Tax License through the Wyoming Excise Tax Division. This permit is required if you have a sales tax nexus in Wyoming. Otherwise, you cannot complete the exemption certificate form without providing your Wyoming tax ID number.

Need help? Read our blog: How to Get a Seller’s Permit in Wyoming

3. Prepare Other Required IDs: Businesses not required to register (e.g., no nexus) in Wyoming may still use the SST Exemption Certificate form. To do so, you must have at least one of the following documents: 

• A valid sales tax ID number in another state where you have a nexus 
• FEIN or Business ID number (if no nexus in any state) 
• Driver’s License (if FEIN and Business ID are not available) 
• VAT number or any equivalent (for foreign businesses without the IDs listed above)

4. Gather Your Business Information: You’ll need basic business details to complete the resale certificate, including:

• Your business legal name and any trade names.
• Your business address and contact information.
• Your Federal Employer Identification Number (FEIN) or Social Security Number (SSN) if you’re a sole proprietor.
• Your Wyoming tax ID number (if already obtained)
• Your business type (e.g., sole proprietorship, LLC, corporation).

5. Complete the Streamlined Sales Tax Certificate of Exemption: Download and fill out the SST Exemption Certificate from the WYODOR’s website. You’ll present this form to your suppliers when making tax-exempt purchases.

Alternatively, you can also use the Streamlined Sales Tax Governing Board’s latest version of the Exemption Certificate. Vendors may recommend this as it’s typically the most up-to-date version and can simplify your transactions with other SSTGB member states.

6. Submission: No submission required in Wyoming. You don’t submit the resale certificate to the state. Instead, give the completed form directly to your suppliers when buying items for resale.

7. Pay Any Applicable Fees: There’s no cost to use the SST Exemption Certificate. However, you’ll need a valid Wyoming Sales Tax License if you have a nexus in the state. This rule applies whether you’re an in-state or an out-of-state business operating in Wyoming.

Generally, having nexus in other states means you must register for a sales tax permit in those states as well. To see the cost of any sales tax permit, check out our guide on Sales Tax Permit fees.

8. Understand Renewal Requirements: The SST Exemption Certificate itself has no specified expiration date. If you don’t mark the “single purchase” box in the form, the vendor will automatically consider it a blanket certificate.

Purchasers can keep blanket certificates valid as long as they make recurring purchases (at least one purchase within twelve consecutive months) or cancel them.

The validity of an SST blanket exemption certificate also depends on 3 essential factors:

• Your sales tax license – an inactive or revoked license means your exemption certificate becomes invalid. Buyers with a Wyoming sales tax license must maintain their business’s “good standing” by filing an annual report with the Secretary of State. Failure to maintain your good standing can lead to the revocation of your license.
• Your business or transaction details – if there are significant changes to your business details, you must update your resale certificate. These changes typically refer to a shift in the business’s structure or a change in the nature of the transaction.
• Your vendor’s discretion – Wyoming vendors may also cancel a blanket exemption certificate if they deem it necessary. You may need to update your exemption certificate to allow the vendor to accept it again in such cases.

Updating your SST Exemption Certificate based on these variable aspects is crucial to keep your Wyoming suppliers up to date. By updating your records accordingly, you and your supplier can stay compliant with Wyoming’s sales tax regulations and prevent audits.

How to Use a Wyoming Resale Certificate

To properly utilize your exemption certificate in Wyoming when making tax-exempt purchases for resale, you’ll need to present a valid copy of your SST Exemption Certificate to your supplier at the time of purchase.

Wyoming might accept resale certificates issued by other states. However, there may be specific conditions:

• Good Faith Acceptance: Vendors in Wyoming will accept an out-of-state resale certificate in good faith, provided it contains all the necessary information (buyer’s name, address, seller’s permit number from the issuing state, reason for exemption, etc.)
  Wyoming vendors must accept a properly completed SST Exemption Certificate. Wyoming Law establishes this requirement.

If you run an out-of-state business and plan to buy from a vendor in Wyoming using your home state’s resale certificate, be ready to present it at the time of purchase.

However, Wyoming generally recommends using the SST Exemption Certificate (Form F0003). It’s the standard form for all SST member states.

To ensure a seamless transaction, always inquire about your vendor’s policies and preferences about accepting out-of-state exemption certificates. 

While a vendor can legally refuse to accept a certificate if they believe it is not valid, they must accept a properly completed SST Exemption Certificate.

Learn the official guidelines regarding the usage of Exemption Certificates in Wyoming via the WCWR 011-000-002.

Multi-Jurisdictional Resale Certificates

A standardized multi-jurisdictional resale certificate simplifies tax-exempt purchases for businesses that operate and make purchases for resale across state lines.

Unlike a standard resale certificate issued by a single state, a multi-jurisdictional certificate seeks recognition and acceptance by multiple states as valid proof that the buyer intends to purchase the goods for resale and is therefore exempt from sales tax at the time of purchase.

However, it’s crucial to understand that not all states accept these multi-state forms, and acceptance can come with specific conditions.

There are two primary types of multi-jurisdictional resale certificates that a business operating in or selling to vendors in Wyoming might encounter:

• Streamlined Sales Tax (SST) Certificate of Exemption: Wyoming is a member of the Streamlined Sales Tax Governing Board. Therefore, the form you may find on WYODOR is the SST Exemption Certificate form itself.  Thus, Wyoming vendors will accept your SST Exemption as long as it’s properly completed.
  To learn more about Wyoming’s SST membership, you can visit its Streamlined Sales Tax Project page.
• Uniform Sales & Use Tax Resale Certificate – Multijurisdiction Form: This is a widely recognized form accepted by a significant number of states (though not all). This form does not include Wyoming among the states that have confirmed their acceptance.
  Wyoming vendors may still accept this form if it follows the same standards required by the SST Exemption Certificate. This means you must include the necessary ID numbers based on what your business is instructed or expected to provide.
  For example, any business with a nexus in a state must be registered and provide a valid sales tax ID. However, this does not guarantee that a Wyoming vendor will accept this form.
  For more details, view the form at the Multistate Tax Commission (MTC) website.

For a seamless transaction, inquire about your Wyoming supplier’s policies on accepting various types of exemption certificates beforehand. This practice also helps prevent potential audit issues.

Responsibilities When Using or Accepting a Wyoming Resale Certificate

Buyer Responsibilities

Using a Wyoming exemption certificate means you’re responsible for ensuring you use it only for purchases of goods or services you intend to resell. Using it for personal or operational items (like office supplies or equipment) is illegal and may lead to penalties.

• Wyoming-registered buyers: Provide a fully completed SST Exemption Certificate to your suppliers for qualifying purchases. If your business has a sufficient nexus in Wyoming, you must register it and obtain a valid sales tax license.
  Ensure you provide your Wyoming tax ID number on the form and select the reason for exemption.
• Out-of-state buyers: Unregistered businesses aren’t required to hold a Wyoming Sales Tax License if they have no nexus in the state. In this case, your duty is to provide your home state’s sales tax ID number (if available)
• Unregistered buyers without a tax ID: Buyers from a state without sales tax or not required to register in any state can provide the following documents.
  • FEIN (Federal Employer Identification Number) 
  • Your business license or business ID number 
  • Your driver’s license number (if no FEIN or business ID) 
  • VAT ID number or any equivalent (for foreign purchasers)

Additional reminders for all buyers: Be wary of your nexus status in a taxing state. Once a nexus is established, registering your business in the state is mandatory. Therefore, you’d have to provide the correct ID in your SST Exemption Certificate form to stay compliant.

Using an exemption certificate while being non-compliant subjects you to penalties for misusing an exemption certificate.

You must also note that certain exemptions are not valid in other member states of the Streamlined Sales Tax Governing Board. You’re responsible for the exemptions you claim. Therefore, ensure your exemption claim aligns with every state’s sales tax exemption rules.

The SST Exemption Certificate form includes a matrix to help with this by indicating which states accept each exemption type.

Seller Responsibilities

As a seller in Wyoming, accepting an exemption certificate comes with the responsibility of verifying and retaining proper documentation for tax-exempt sales. You must:

• Accept the certificate in good faith
• Ensure it includes all required information: buyer’s name, address, sales tax permit number (or equivalent), reason for exemption, and signature
• Reject the certificate if the items aren’t for resale (e.g., personal or business use)
• Decline the certificate if used by an entity, but the exemption claimed is not applicable in Wyoming

Keep records for at least 3 years: A properly completed resale certificate is your official proof of why sales tax wasn’t collected. You must retain it in your records for at least three years in case of a sales tax audit by the WYODOR.

Failing to keep records places the burden of proof on the vendor, as declared under the WY Stat § 39-15-107.

Frequently Asked Questions About the Wyoming Resale Certificate

Are There Penalties for Misusing a Wyoming Resale Certificate?

Yes. Misusing the SST Exemption Certificate can lead to penalties. Depending on the offense, the penalty varies:

• Misdemeanor: Intentionally making false statements or wilfully authorizing false statements on the SST Exemption Certificate. State law classifies this as a criminal offense, imposing penalties that may include fines and imprisonment.
• Failure to Comply: Not complying with regulations dictated in WY Stat § 39-15-107, such as failing to maintain proper records, results in penalties.
• Deficiency Due to Negligence: If any part of the deficiency is due to negligence, a ten percent (10%) penalty shall be added in addition to interest. If the deficiency is due to fraud or an intent to evade the tax, the penalty increases to twenty-five percent (25%) of the deficiency.
• Refusing or Neglecting to Pay: Not paying your due tax after notice and demand from the department leads to a ten percent (10%) penalty (with added interest).
• Additional Interest: Interest will be applied to the amount due as stated under W.S. 39-16-107. The authorities apply interest from the date the taxes were due until you pay them.

Learn more about sales tax penalties in Wyoming through the WY Stat § 39-15-107.

Does a Wyoming Resale Certificate Expire?

The SST Exemption Certificate itself has no specified expiration date. The buyer or the vendor can cancel blanket certificates, which remain valid until that cancellation occurs.

For a blanket certificate to remain valid, the purchaser must continue making recurring purchases (at least one purchase within a twelve-month consecutive period) from the vendor.

Additionally, the SST Exemption Certificate is only valid while your Wyoming Sales Tax License remains active. If the authorities revoke the valid ID you provided on the blanket form or it becomes inactive, you will no longer have a valid exemption certificate.

You must update blanket certificates regularly to maintain the validity of the exemption certificate. This includes any changes to the business name, address, or ownership.

How Do I Verify a Resale Certificate in Wyoming?

The primary way to verify the SST Exemption Certificate in Wyoming is by calling the WYODOR.

You may contact Wyoming sales tax customer service at (307) 777-5200. You can also call the number provided by the Streamlined Sales Tax Governing Board at (307) 777-5293. Alternatively, you can send an email to dor@wyo.gov for assistance.

Currently, online verification is not available in Wyoming. However, the SST Exemption Certificate generally does not need verification from the seller’s end (unless your buyer is from Georgia).

When vendors accept the certificate in good faith, they do not need to verify the SST Exemption Certificate.

When the seller receives a properly completed SST Exemption Certificate, it relieves them of the responsibility to collect and remit sales tax on the sale, even if later investigations reveal that the purchaser improperly claimed the exemption.

How TaxHero Can Help

You don’t have to complicate managing sales tax compliance and resale certificates in Wyoming. TaxHero simplifies the process. From keeping your Wyoming Sales Tax License active to ensuring you use exemption certificates correctly.

Save time. Avoid penalties. Stay compliant.

Schedule a Demo to see how TaxHero can streamline your resale certificate in Wyoming process today!