CraftShow Events

Sales Tax for Craft Show Vendors in Wyoming

Last researched September 14, 2026 Sources: Wyoming Department of Revenue, Excise Tax Division Medium confidence

Short answer

Generally yes. Wyoming requires sellers to register with the Department of Revenue before making sales, and offers a specific application for temporary business operations such as craft shows [3][4]. Regular vendors pay a $60 license fee; the temporary application's fee is not stated [2][4]. Vendors collect the 4% state sales tax plus local option taxes [5]. No promoter duty was found.

Registration
Sales/Use Tax License; Temporary Business Operations application (Occasional Sales for Non-Licensed Vendors)
Cost
$60 regular vendor license; temporary application fee not stated on official pages reviewed
State base rate
4% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration

Who needs to register

  • Registration before selling: "Wyoming laws require all businesses and individuals to register with the Department of Revenue prior to conducting sales in this State." [3]
  • Vendors: "Vendors in Wyoming are required to license for sales/use tax purposes." [2]
  • Tangible goods: "If you are selling tangible personal property, the answer is yes." [1]
  • Habitual activity test: under the statutory vendor definition reproduced in the bulletin, a person is not in the business of selling if taxable selling "is not a habitual or regular activity of the person" [2]
  • Out-of-state sellers may need a license if they have "a physical or substantive economic presence in the state of Wyoming." [2]

The permit or registration

  • Temporary option: the Department lists "Application - Occasional Sales for Non-Licensed Vendors (i.e. craft shows, boutique markets)" [4]
  • That form is titled "Temporary Business Operations" and asks for the "Sales Event" [3]
  • Event examples on the form: "Frontier Days, gun show, craft show, church bazaar, etc." [3]
  • The form asks you to "List date(s) you will be making temporary sales in Wyoming" [3]
  • Regular license fee: applications "accompanied with a $60.00 nonrefundable check for the licensing fee." [2]
  • Statute: "Every vendor shall obtain from the department a sales tax license to conduct business in the state." [2]
  • Online: "It's a two-step process. The first step is to apply for an online WYIFS account with us." [1]
  • Processing: "The entire process generally takes about two weeks." [1]

Collecting and filing

  • State rate: "Wyoming's state sales tax rate is four percent (4%)." [5]
  • Local taxes: counties "may impose two optional taxes" and "The combined option taxes are capped at three percent (3%)." [5]
  • Rate structure: "the mandatory statewide 4% rate and any voter-approved pennies." [1]
  • Temporary filers: the Vendor Manual lists "Return 43 - Temporary Business Permit" [5]
  • Regular filers: frequency is "monthly, quarterly, or annually depending on tax volume." [2]
  • Due date: "Returns are due on or before the last day of the month following the last month in the reporting period." [2]

Organizer / promoter obligations

No specific promoter obligation found in official sources.

Food and other special cases

Not covered in the official sources reviewed.

Sources

  1. Excise Tax FAQs (Wyoming DOR Excise Tax Division) — https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs — TPP sellers need license, online WYIFS process, statewide 4% plus voter-approved pennies
  2. Are You a Vendor? (Wyoming DOR, revised November 2024) — https://drive.google.com/file/d/187_WBDLIVjlKmvTCm7IJDdgtqtnjI6M0/view?usp=drive_link — vendor licensing, $60 fee, W.S. 39-15-106(a), filing frequency and due dates, economic presence
  3. Sales/Use Tax License Application – Temporary Business Operations, ETS Form 001.1 rev. 12/12/2022 (Wyoming DOR) — https://drive.google.com/file/d/1CRJWbJKCQmzrqSGyfSqzafO-y_r2d1a6/view?usp=share_link — temporary event application, craft show example, registration before sales
  4. Sales/Use/Lodging Tax - Registration (Wyoming DOR Excise Tax Division) — https://excise-tax-div.wyo.gov/salesuselodging-tax/salesuselodging-registration — lists occasional-sales application for craft shows and regular vendor application
  5. Vendor Manual (Wyoming DOR Excise Tax Division) — https://drive.google.com/file/d/1x_5o_AMW3EdLvQi8sQ33USzDZNWLXsV4/view?usp=drive_link — 4% state rate, county option taxes, Return 43 Temporary Business Permit

What we could not confirm

  • Confidence: medium. Official sources confirm registration before sales, a temporary-operations application aimed at craft shows, the $60 regular license fee and the 4% rate, but no official narrative explains the temporary permit's fee, duration or how Return 43 is filed.
  • The fee (if any) for the Temporary Business Operations application is not stated on the official pages reviewed.
  • The habitual-activity language comes from W.S. 39-15-101(a)(xv) as reproduced in [2]; no official source explains how it applies to hobby crafters selling at one or two shows, so do not treat it as an exemption without confirming with the Department.
  • The FAQ statement that sellers of tangible personal property need a license [1] is given in answer to a question about a physical storefront.
  • Wyoming DOR official documents are hosted on Google Drive links published on the Excise Tax Division site; the PDFs were downloaded via Google Drive's direct-download endpoint and text-extracted locally.
  • Vendor Manual is undated; rate checked 2026-09-14. County and resort district rates vary; see the Excise Tax Division tax rate charts (the address lookup was noted as under construction).
  • No state promoter obligation found; some Wyoming cities publish their own temporary vendor requirements (not reviewed, not state sources).
  • Food at events not reviewed (a Food Exemption bulletin exists on the Educational Materials page but was not fetched).