Sales tax in Niobrara County, Wyoming

Updated

The sales tax rate in Niobrara County, Wyoming is 6%. That is a 4% state rate plus a 2% county rate, and it is the same at every address in the county. That rate was read from Wyoming's own published schedule and checked on September 9, 2026.

What is the sales tax rate in Niobrara County?

Sales tax rate components in Niobrara County, Wyoming
Wyoming state rate4%
Niobrara County rate2%
Combined rate6%

How much sales tax is that on a purchase in Niobrara County?

At 6%, a $100 purchase carries $6.00 in sales tax and a $1,000 purchase $60.00. That is general merchandise; Wyoming taxes some categories, often groceries, differently, as the note below explains.

Among Wyoming's 23 counties, Niobrara County's rate ranks 2nd highest, level with 6 other counties. See every Wyoming county.

Sales tax in counties next to Niobrara County

Niobrara County borders 7 counties, 3 of them in another state. The lowest rate next door is 4.2% in Custer County, SD, which is $18.00 less on a $1,000 purchase than Niobrara County's rate.

Niobrara County and its neighbors, highest rate first
CountyCombined sales tax
Platte County, WY6%
Niobrara County, WY (this county)6%
Sioux County, NE5.5% to 7%
Goshen County, WY5.25%
Converse County, WY5%
Weston County, WY5%
Custer County, SD4.2% to 6.2%
Fall River County, SD4.2% to 6.2%

Why the rate here is not the whole story

Wyoming's state sales and use tax is 4 percent and Niobrara County levies a 1 percent general purpose county option tax and a 1 percent specific purpose county option tax, for a total of 6 percent. Wyoming county option taxes are approved by a county-wide referendum and carry a term that expires, either on a date or once a set dollar amount has been collected, so a county's rate can change at the start of any calendar quarter and rates more than a few months old go stale. The county line is not the tax boundary in Wyoming: under W.S. 39-15-204(a)(vii) any city or town may levy its own tax of up to 1 percent inside its limits, and under W.S. 39-15-204(a)(v) a resort district may levy up to 3 percent inside its boundaries. No Wyoming city levies today, since Casper's 1 percent municipal tax ended on June 30, 2026, and only the two resort districts in Teton County do. Wyoming exempts food for domestic home consumption from both the state and the county tax under W.S. 39-15-105, so groceries are untaxed while prepared food, alcoholic beverages and tobacco are not. Wyoming also charges a separate statewide and local lodging tax, which is a different tax and is not included in any rate here. The Department's own address level rate lookup is marked as still under construction, so the linked page is its rate chart and zip code chart instead.

How do I find the exact rate for an address in Niobrara County?

Use Wyoming's own address lookup.

Who has to collect sales tax in Niobrara County?

Any seller with a physical presence in Wyoming collects at the rate for the address of the sale; a remote seller does once it passes Wyoming's economic nexus threshold. Wyoming sales tax covers the statewide rules and what is exempt.

Work out your own numbers

Sources