Wyoming
Open, with extra limitsPrepared for youLast checked September 29, 2026
Open to California wineries that hold an Out-of-State Shipper's License, for wines the state Liquor Division does not list, with a 12% tax on each shipment.
Wyoming has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Out-of-State Shipper's License from the Liquor Division, $50 a year, July 1 to June 30.
- Volume limit
- 108 liters per household in any 12 months, and only wines the Liquor Division does not list.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Monthly 12% tax report with invoice copies, due the 10th (email zero reports) | Wine Direct Shipper Monthly Tax Form | Liquor Division | Prepared by Pinrates. You submit it by mail to the Liquor Division, with invoice copies. |
| Sales and use tax return, due the last day of the next month (above $100,000) | Return 41 (42 if annual) | Excise Tax Division | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| 12% shipment tax report | Every month, by the 10th |
| Sales tax (monthly, above $100,000) | Every month, by the last day |
| Sales tax (quarterly, if authorized) | Jan, Apr, Jul, Oct, by the last day |
| License renewal | Jun 30 |
Below the $100,000 sales tax threshold, drop both sales tax rows; above it, use whichever one the Department assigns.
Tax rates
12% of the retail price of each shipment. Sales tax (4% state plus local) only once your Wyoming sales pass $100,000.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None, but check every wine against the Liquor Division's price book.
- Carrier
- A duly licensed carrier that obtains an adult signature.
Changes since September 29, 2026
None recorded. The Wyoming chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Wyoming's direct-shipping rules after that date is posted here.
Ship to Wyoming?
Of the returns and reports above, Pinrates prepares 1 for you to submit, on the Prepare plan at $299 a month. One more stays on your filing calendar.
Sources
Every source the Wyoming chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wy-08 | Out-of-State Shipper's License application | Wine Direct Shipper Application | Liquor Division, Licensing |
| wy-04 | Report the invoiced price of wine only, not shipping, packaging or taxes | Wyoming Liquor Division, Out-of-State Wine Shipper Monthly Tax Report (Wine Direct Shipper Monthly Tax Form) | Liquor Division |
| wy-07 | Listed wines, which may not be shipped direct | Liquor Division | |
| wy-09 | Sales and use tax license | Application - Regular Vendors | Wyoming Department of Revenue |
| wy-10 | Sales and use tax return, due the last day of the next month | Return 41 (42 if annual) | Wyoming Department of Revenue |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wy-01 | Out-of-state shipment of manufactured wine | Wyo. Stat. § 12-2-204 | |
| wy-03 | Remote sellers | Wyo. Stat. § 39-15-501 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| wy-06 | Sec. 2 repeals W.S. 39-15-501(a)(ii) | Wyoming 2024 House Bill 197, Enrolled Act No. 38, sales tax administration revisions |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| wy-02 | July 1 to June 30 term | Wyoming Liquor Division, "Wyoming Wine Direct Shipment Information" (July 2025) | Department of Revenue, Liquor Division |
| wy-13 | Industry guidance | Wine Institute, "Wyoming Updates DTC Requirements" (state alert, May 21, 2026) | |
| wy-05 | Wyoming Department of Revenue, Excise Tax Division, "Sales/Use/Lodging Tax Rate Charts" | Wyoming Department of Revenue |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Wyoming chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.