The Casper, WY sales tax rate is 6% through June 30, 2026, and then drops to 5% on July 1, 2026, when a temporary city tax expires. That 6% combines three layers: Wyoming’s 4% state sales tax, a 1% Natrona County general-purpose tax, and a 1% Casper-only Specific Purpose (SPEC) tax that sunsets mid-2026.
How the Rate Breaks Down
Wyoming’s statewide sales tax is 4% on qualifying purchases. The statute sets a 3% base rate and adds a permanent 1% surcharge, which produces the flat 4% state levy applied to every taxable transaction.1Wyoming Statutes. Wyoming Code 39-15-104 – Taxation Rate
Natrona County voters have approved a 1% general-purpose excise tax, commonly called the “one cent” tax. It applies to all purchases within the county, including Casper, and funds infrastructure and community projects countywide.2City of Casper. Taxes Wyoming’s local-option framework allows counties to impose up to 2% in general-purpose excise taxes with voter approval.3Justia. Wyoming Code 39-15-204 – Taxation Rate The one-cent tax comes up for renewal at the general election on November 3, 2026.4City of Casper. Natrona County One Cent Sales Tax
The third layer is the one that catches visitors off guard. City of Casper voters approved a 1% SPEC tax that took effect April 1, 2025, pushing the combined rate to 6% on purchases made at Casper stores and on online or catalog purchases delivered to city residents.5City of Casper. SPEC Tax
When the SPEC Tax Ends
The SPEC tax is temporary by design. Wyoming law limits this type of municipal tax to two years or until the specified funding amount is collected, whichever comes first. Casper’s SPEC was approved to raise $18.3 million for four projects: reconstruction of the Metro Animal Shelter, replacement of Fire Station #1, replacement of 911 Dispatch Center equipment, and reconstruction of the Washington Park Bandshell.
The city has announced that Casper’s sales tax will return to 5% on July 1, 2026.6City of Casper. Mayor Pacheco Announces Early End to Casper SPEC Tax If you’re reading this after that date, the 1% SPEC layer no longer applies and the total rate is 5%.
What’s Taxed
Wyoming’s sales tax reaches past physical merchandise. The following categories trigger the tax at the point of sale:
- Tangible personal property, including clothing, electronics, furniture, vehicles, and building materials
- Prepared meals sold at restaurants, cafes, food trucks, and deli counters (groceries are a separate category and exempt)
- Admissions to sporting events, concerts, movies, recreation facilities, and other entertainment venues
- Lodging at hotels, motels, and short-term rentals serving transient guests
These categories come from the state’s taxing framework, which applies the tax to retail sales of tangible personal property, meals, admissions, and lodging services.7Wyoming Legislature. Wyoming Sales Tax 101
Digital Products
Wyoming also taxes “specified digital products.” Permanent digital downloads such as purchased music, movies, e-books, and software are taxable like physical goods. Streaming and subscription access without permanent ownership is also subject to sales tax under the state’s broadened digital product provisions.8Wyoming Legislature. HB0176 – Specified Digital Products Software-as-a-service products, where you use software hosted on someone else’s servers without downloading it, are generally treated as nontaxable services rather than digital products.
What’s Exempt
Several categories stay off the tax rolls:
- Groceries for home consumption. The exemption covers standard grocery-store food but not prepared items from the deli counter or hot bar.9Wyoming Statutes. Wyoming Code 39-15-105 – Exemptions
- Prescription medications, insulin, medical oxygen, blood plasma, and the syringes or devices used to administer them. Over-the-counter drugs do not qualify.
- Medical devices and assistive equipment, including prosthetics, hearing aids, eyeglasses, contact lenses, mobility equipment, and durable medical equipment.
- Professional services such as legal work, accounting, and medical consultations. The tax targets tangible property and specific transaction categories, not labor-only services.
Online Purchases Shipped to Casper
Buying from an out-of-state seller and shipping to Casper does not change the rate. Wyoming’s use tax mirrors the sales tax rate and covers purchases where the seller didn’t collect Wyoming tax at checkout.10Wyoming Statutes. Wyoming Code 39-16-103 – Imposition
Most large online retailers already collect Wyoming’s tax automatically. Wyoming requires remote sellers to collect and remit sales tax once their annual gross revenue from sales into Wyoming exceeds $100,000; the state removed its 200-transaction threshold in July 2024. Where the use tax becomes your responsibility is with smaller sellers, private-party purchases, or items bought while traveling out of state. If the seller didn’t charge Wyoming tax and the item would have been taxable here, you owe the use tax at the same combined rate that applies to Casper purchases.