The sales tax rate in Gillette, Wyoming is 5%. That figure combines the 4% statewide rate with a 1% local optional tax levied by Campbell County, and it applies to most goods and many services bought inside the city. Wyoming does not allow city-level sales taxes, so the local share comes entirely from the county.
How the 5% Is Built
Wyoming’s statewide rate is 4%, set by statute as a 3% base plus a permanent 1% addition that took effect in 1993.1Justia Law. Wyoming Code Title 39 – 39-15-104 Taxation Rate Every county in Wyoming collects that 4%. On top of it, counties can ask voters to approve optional local taxes. Campbell County currently levies a 1% general purpose tax, which is why the Gillette total lands at 5%.
Counties can also pass temporary specific purpose taxes earmarked for particular projects such as roads, public buildings, or infrastructure. Campbell County has used specific purpose taxes in the past, and voters periodically decide whether to renew or add them. When one is active, the combined rate rises accordingly. Before a large purchase, it is worth checking the current rate chart published by the Wyoming Department of Revenue’s Excise Tax Division, since these optional taxes can change after elections.
What the 5% Applies To
Wyoming taxes sales of tangible personal property broadly. That covers everyday goods like clothing, electronics, furniture, and vehicles. Beyond physical products, the state also taxes admissions to entertainment or recreation venues, certain services, and short-term lodging.1Justia Law. Wyoming Code Title 39 – 39-15-104 Taxation Rate
Short-term lodging means any stay of less than 30 continuous days. Hotel rooms, vacation rentals, and campground sites for tents or RVs are all included. Once a guest reaches 30 days or more, the lodging becomes exempt. Repair and alteration of tangible personal property is also taxable, so taking a car to a mechanic or having furniture reupholstered triggers tax on both parts and the related labor charges.
Wyoming’s definition of tangible personal property is wider than many people expect. It includes electricity, water, gas, steam, and prewritten computer software. Buy off-the-shelf software in Gillette, and you pay the 5% on it just like a physical item.
What Is Exempt
Wyoming exempts groceries and most medical necessities. Food purchased for home consumption is not taxed, though prepared food and restaurant meals are. The medical exemptions are broader than most shoppers assume. They cover prescription drugs, insulin and administration supplies, oxygen for medical use, blood plasma, prosthetic devices, hearing aids, eyeglasses, contact lenses, mobility equipment, durable medical equipment, and assistive devices for individuals with permanent disabilities.2Justia Law. Wyoming Code Title 39 – 39-15-105 Exemptions Over-the-counter drugs that do not require a prescription are not exempt.
Noncapitalized medical and dental equipment used directly in patient care is also exempt, though office supplies and capitalized equipment used to run a medical practice are not. Water delivered by pipeline or truck rounds out the list of exemptions available to any buyer.
Use-Based Exemptions for Businesses
Several exemptions depend on how a buyer uses the item rather than what the item is. These require the buyer to present an exemption certificate to the vendor at the time of purchase. The major categories:
- Agriculture. Livestock and feed sold for marketing purposes, seeds, fertilizer, and small plants intended for crops that will be sold, plus fuel and power consumed directly in agricultural operations.
- Manufacturing. Raw materials that become part of a finished product for sale, including containers, labels, and shipping cases. Chemicals and catalysts consumed during manufacturing qualify, as does fuel and power consumed directly in that process.
- Resale. Property purchased solely to resell to customers is not taxed at the wholesale level, provided the buyer holds a valid license and furnishes an exemption certificate.
The certificate requirement is strictly enforced. A vendor who accepts one in good faith is protected, but a buyer who claims an exemption without qualifying faces back taxes plus interest.
Online and Out-of-State Purchases
If you buy something from an out-of-state seller who does not collect Wyoming tax and you bring it into Gillette to use or store, you owe use tax at the same 5% rate. The use tax exists to keep residents from avoiding sales tax by shopping across state lines or online. Most large remote sellers now collect Wyoming tax automatically because of economic nexus rules, but smaller vendors may not. When they don’t, the buyer is responsible for reporting and paying the use tax directly to the Department of Revenue.
On the seller side, remote businesses with no physical presence in Wyoming have to start collecting once they cross the state’s economic nexus threshold: more than $100,000 in gross revenue from sales into Wyoming during the current or prior year.3Streamlined Sales Tax. Remote Seller State Guidance Gross revenue counts taxable, exempt, and wholesale sales together. Wyoming previously had a 200-transaction threshold as well, but that was removed effective July 1, 2024, leaving only the dollar threshold. Marketplace facilitators such as Amazon or Etsy handle collection for third-party sellers on their platforms. Sellers using their own websites or smaller platforms register and collect on their own.
Why You Won’t See Sales Tax on a Contractor’s Bill
Wyoming treats construction contractors as the end consumers of the materials they incorporate into real property. The contractor pays sales tax when buying lumber, concrete, fixtures, and other building materials from a supplier, rather than charging the customer sales tax on those materials.4Excise Tax Division. Excise Tax FAQs If you hire a contractor for a home renovation in Gillette, you generally will not see a sales tax line on the invoice, because the tax was already paid upstream.
There is an exception. When a contractor also sells or works on tangible personal property separate from a real property project, the contractor acts as a retailer and must collect tax from the buyer. A contractor fabricating and selling custom cabinetry as a standalone purchase, for example, charges sales tax at the point of sale.