Wyoming · WY · Money & taxes
Wyoming: Are groceries taxed?
Groceries exempt
Wyoming exempts food for home consumption from its 4% state sales tax. Prepared food and alcohol are taxed.
Wyoming law exempts sales of food for domestic home consumption. The Department of Revenue says most, but not all, food sold at grocery stores qualifies. Restaurant meals and other prepared food, and alcoholic drinks, are taxable.
What the law says
Most (but not all) of the food sold at grocery stores is considered food for domestic home consumption and thus exempted in our statutes.
Sources
- Wyo. Stat. § 39-15-105(a)(vi)(E) (FindLaw) Mirror of official text · codes.findlaw.com
- Wyoming Department of Revenue: Excise Tax FAQs Official · excise-tax-div.wyo.gov
Confirm with the state
- Agency
- Wyoming Department of Revenue, Excise Tax Division
- Phone
- 307-777-5200
- Website
- excise-tax-div.wyo.gov
How bordering states compare
- Colorado Groceries exemptColorado exempts food for home consumption from its state sales tax, but cities and counties may still tax groceries.
- Idaho Taxed at the full rateIdaho taxes groceries at its full 6% sales tax rate, offset in part by an income tax credit.
- Montana No state sales taxMontana has no general state sales tax, so groceries are not taxed by the state.
- Nebraska Groceries exemptNebraska exempts food and food ingredients from its 5.5% state sales tax, except prepared food and vending machine food.
- South Dakota Taxed at the full rateSouth Dakota taxes groceries at its full 4.2% state sales tax rate. Only SNAP and WIC purchases are exempt.
- Utah Taxed at a lower rateUtah taxes groceries at a 1.75% state rate instead of its 4.85% general state rate; with local taxes, groceries pay 3%.