Wyoming Vending Machine Permits and Licenses

Vending permits and licenses by state · Wyoming

We found no Wyoming license for vending machines themselves. Most operators need a sales/use tax license from the Department of Revenue, which costs $60 once. Packaged snacks, candy and bottled soda sold from a machine are exempt from sales tax, while cards, toys and hot food are taxed. Food licensing is the open question. Wyoming's food law has no written exemption for sealed snacks, so ask the Department of Agriculture before you stock food. Below is each requirement and the law it comes from.

Wyoming vending requirements at a glance

$60Sales/use tax license, one-time fee

4%State sales tax

9%Max combined sales tax (10% from Jan. 1, 2027)

ExemptPackaged snacks, candy and bottled soda sold from machines

Required

Sales tax license

$60 once, from the Department of Revenue. Ask DOR whether each machine site needs its own license.

See details →

Recommended

Resale certificate

Buy inventory tax-free with the Streamlined Certificate of Exemption. You collect the tax when it sells.

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Applies

Sales tax on sales

Cards, toys and merchandise are taxable. Packaged snacks, candy and bottled soda are exempt. Hot food is taxed.

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Required

Records for each machine

DOR's vending rule calls for each machine's location, serial number and revenue, month by month.

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Depends

Food license

No written exemption for sealed snacks. Ask the Department of Agriculture before you stock food.

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Not required

Trading card license

Pokémon cards need only the sales tax license.

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Not required

Mystery products

No special license. They are taxable merchandise, covered by your sales tax license.

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Varies

Local permits

Counties set local tax. Cities handle zoning and license some trades. Check each site first.

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Last reviewed: October 28, 2026  ·  Sources: Wyoming Statutes, Wyoming Department of Revenue, Wyoming Department of Agriculture, Wyoming Secretary of State, federal regulations (full list at the bottom)  ·  General information, not legal advice.

• Requirements and laws
• Do you need a license?
• Sales tax
• Food and drinks
• Cards, mystery and toys
• Federal rules
• Business setup
• FAQ
• Sources

Wyoming requirements and the laws behind them

Do you need a license to run a vending machine in Wyoming?

Not a vending license. We found no Wyoming license for machines that sell snacks, drinks, trading cards or toys. State law mentions vending machines in only a few places, such as nicotine sales, cigarette and nicotine taxes, and contracts for machines on state property. The Wyoming Business Council's licensing questions send new businesses to the Secretary of State, the Department of Revenue and, for food, the Department of Agriculture. None of its answers names a vending license.

If your machines sell anything taxable, the one state license you need is the sales/use tax license. Food machines can add a food license, even for sealed snacks, and the food section below explains why. Cities handle zoning and license some trades, so check with the city where each machine will sit before you install it.

Sales tax on vending sales in Wyoming

The sales/use tax license

Every vendor must get a sales tax license from the Department of Revenue (DOR) to do business in Wyoming (W.S. 39-15-106(a)). Asked whether a business selling goods needs one, DOR's Excise Tax FAQs say "the answer is yes."

• Cost: $60, charged once to each new vendor, with no renewal fee. File every return on time, even with no sales, or you can lose the license.
• Coverage: the statute says "a separate license is required for each place of business" (39-15-106(b)). We found no DOR guidance on whether a host site where a machine sits counts as one. Ask DOR in writing at dor_taxability@wyo.gov before you apply, and keep the answer. If you end up with several licenses, DOR can put them on one return (DOR Rules ch. 2, sec. 4(d)).
• Where to apply: online through WYIFS, DOR's filing system, or on the paper application from the Excise Tax Division. DOR says the online process takes about two weeks.
• Returns: monthly, quarterly or annual, as DOR assigns. Report tax under the county code where each machine sits, or the resort district code at Teton Village or Grand Targhee (Return 41 instructions). Pay by the 15th of the month the tax is due and you keep 1.95% of the tax, up to $500 a month (W.S. 39-15-107(b)(xi)).

Keep records for every machine

Wyoming has a vending rule of its own. It requires records showing "the location of each machine operated by the vendor during each monthly period, its serial number, and the amount of revenue taken from the machine during each monthly period" (DOR Rules ch. 2, sec. 12(dd)(i)). Keep sales records for three years (W.S. 39-15-107(a)(ii)).

Where no receipt goes with each sale, DOR lets you back the tax out of gross receipts, which is how tax-included vending prices work. Divide receipts by 1 plus the tax rate to get sales. The rest is tax. At 6%, $1,000 collected is $943.40 in sales and $56.60 in tax (DOR Rules ch. 2, sec. 5(k)). The rule names "coin operated vending sales" as an example, so if your card reader issues receipts, ask DOR whether you must show the tax separately.

You collect the tax, so buy your inventory tax-free

The sales tax on taxable vending sales is yours to collect and send in, so you should not also pay it on inventory. Wholesale sales for resale are exempt (W.S. 39-15-105(a)(iii)(F)). A supplier delivering in Wyoming must charge tax unless you give it "a signed certificate stating the property was purchased for resale" (39-15-105(a)(vi)(F)).

• Streamlined Sales Tax Certificate of Exemption (SSTGB Form F0003): Wyoming has no resale form of its own. DOR's rules require the Streamlined format (DOR Rules ch. 2, sec. 7(b)). DOR's Exemption Matrix says to check 10, Retail trade, and reason G, Resale, and to enter your Wyoming sales tax license number. Give it to the supplier, not to DOR. Download the certificate (PDF) from DOR's forms page.
• Blanket certificates: allowed. Leave the single-purchase box blank. DOR's Exemption Certificate bulletin says certificates "do not expire" while your purchases recur, so update one only when your details change.
• License first: DOR's FAQ says unlicensed vendors cannot properly claim a resale exemption using Wyoming information. Get your license before you order stock.
• Out-of-state suppliers: one Streamlined certificate can cover several member states. We found no DOR guidance that accepts the Multistate Tax Commission's Uniform certificate, so use the Streamlined form for Wyoming.

The certificate covers products you resell, not the machines. A machine bought without Wyoming tax owes use tax at the rate of the county where you first use it, with credit for tax paid to another state (Use Tax bulletin). Inventory you pull for your own use is taxed on what you paid for it (DOR Rules ch. 2, sec. 5(h)), and you report it on your return as a sale to yourself. Since July 1, 2026, use tax sits in the sales tax chapter at W.S. 39-15-103(a)(i)(A) (DOR Taxing Issues, March 2026).

Sales tax rates

The state rate is 4% (W.S. 39-15-104). Counties can add up to 3%, cities up to 1% and the two resort districts up to 3% (39-15-204). On DOR's rate chart effective October 1, 2026, combined rates run from 4% in Park and Sublette counties to 7% in Teton County, and 9% in the Teton Village and Grand Targhee resort districts. Tax follows where the customer takes possession, so use the rate where each machine sits.

On January 1, 2027, Laramie County, home to Cheyenne, and Crook County go to 6%, Fremont County to 5.75% and the Grand Targhee Resort District to 10% (DOR Taxing Issues, September 2026; January 2027 rate chart). Recheck tax-included prices before then.

What is taxable in a Wyoming vending machine

Wyoming exempts "food for domestic home consumption" (W.S. 39-15-105(a)(vi)(E)). DOR's vending rule applies it directly: "Vending machine sales of tangible personal property, except postage stamps and food for domestic home consumption, shall be subject to the sales tax. Prepared food sold in a vending machine shall remain taxable" (DOR Rules ch. 2, sec. 12(dd)).

• Exempt: snacks packaged by the manufacturer, candy, gum, mints, and sealed drinks such as bottled water and soft drinks. DOR's Food Exemption bulletin (August 2026) says a machine sale "will not transition that product into prepared food."
• Taxable: prepared food, meaning food the seller heats, mixes or sells with utensils such as cups and straws (W.S. 39-15-101(a)(xlvi)). The bulletin names hot coffee, hot chocolate, heated sandwiches and fountain drinks from machines.
• Mostly hot food: the bulletin says a food seller with more than 75% of sales in heated or combined foods owes tax on all single-serve items. If your machines sell mostly hot food or coffee, ask DOR how that applies.
• Trading cards, toys and merchandise: taxable, including sealed Pokémon product and mystery items.

Neither the food exemption nor the vending rule mentions coins, so card-only machines get the same treatment.

Food and drinks: the Wyoming food license

Wyoming licenses food sellers through the Department of Agriculture's Consumer Health Services and six local health departments: Laramie, Natrona, Teton, Sweetwater and Sublette counties and the City of Laramie (Consumer Health Services). The law reaches anyone "processing, distributing, storing or preparing any food for sale" and says no food establishment may "hold for sale or sell food to the public without a valid license" (W.S. 35-7-124(a)).

• Cost: $200 for a new license, then $100 a year to renew (35-7-124(b)). The license is not transferable and must be displayed.
• Sealed snacks: we found no written exemption for machines that sell only prepackaged food. The Wyoming Food Safety Rule counts a "vending location" as an establishment, and its license application asks whether an operation "offers for sale only prepackaged food that is not potentially hazardous." The rule also sets standards for snack machines, such as a self-closing door on the dispensing compartment when the machine is outdoors or unsupervised. Ask Consumer Health Services or your local health department how they license your machines before you stock food.
• One license or several: the rule calls for a separate license for each establishment not on the same premises (Food Safety Rule ch. 2, sec. 1). Ask whether each machine site needs its own.
• Refrigerated or hot food: a machine that sells food needing temperature control, like sandwiches or milk, needs an automatic shutoff that stops sales when it cannot hold temperature. The food has to stay in the package it was placed in where it was prepared (Food Safety Rule ch. 3, sec. 29 and ch. 6, sec. 23).

The rule's definition of a vending machine includes machines run by card, so card-only machines are covered.

Wyoming rules for trading cards, mystery products and toys

Pokémon and other trading cards

Wyoming has no special license for selling trading cards. They are taxable merchandise, so the sales tax license covers you. The legal questions with card machines are about intellectual property, not state permits: stock authentic product, and keep Pokémon characters and logos off the machine itself. Our guide to the legal side of trading card vending machines covers both, and the Pokémon vending machine guide covers the business.

Mystery products and toys

Blind boxes, mystery bags and capsule toys are merchandise. Like trading cards and toys, they are taxable, so the sales tax license covers them. We found no special license for selling them from a vending machine. See our guide to mystery vending machines.

Federal rules that apply in Wyoming and every other state

ADA reach ranges

Where vending machines are provided, at least one of each type has to meet the operable parts rules in the 2010 ADA Standards (sections 228.1 and 309). The parts a customer operates, like the screen, card reader and pickup door, have to sit within reach: between 15 and 48 inches above the floor for an unobstructed reach (section 308).

Calorie labeling for food

If you own or operate 20 or more vending machines that sell food, federal rules require calorie information for any item whose Nutrition Facts label the buyer cannot see before buying (21 CFR 101.8). In glass-front machines, packages that show calories on the front in large enough type can meet the rule.

Schools

Machines that sell food to students during the school day may stock only items that meet the USDA's Smart Snacks nutrition standards. The school day runs from midnight until 30 minutes after the official school day ends (7 CFR 210.11).

Setting up the business in Wyoming

• Entity: form an LLC by filing Articles of Organization with the Wyoming Secretary of State. The fee is $100. Each year's annual report carries a license tax of $60 or two-tenths of a mill on each dollar of Wyoming assets, whichever is greater (fee schedule effective July 1, 2026).
• Local rules: cities handle zoning, and some license specific trades. Laramie says it "does not currently have a requirement for a general business license" (City of Laramie). Casper licenses only listed businesses, such as pawnshops, secondhand dealers and itinerant merchants (City of Casper). Neither list names vending machines. Check with the city where each machine will sit.
• State buildings: the vocational rehabilitation division of the Department of Workforce Services bids out vending sites on state-owned public property, and the contracts pay the division a commission on gross revenue (W.S. 9-2-111). The University of Wyoming and community colleges are among the exceptions.

Wyoming vending permit and license FAQ

Do I need a license to put a vending machine in Wyoming?

We found no state vending machine license. If you sell anything taxable, you need a $60 sales/use tax license from the Department of Revenue. Food machines may also need a food license.

Do I need a food license for a snack vending machine in Wyoming?

Possibly. Wyoming requires a license for anyone storing or selling food, and the state food rule has no written exemption for sealed snacks. A license costs $200, then $100 a year. Ask the Department of Agriculture or your local health department first.

Is vending machine food taxed in Wyoming?

Mostly not. DOR's vending rule exempts food for domestic home consumption, which covers packaged snacks, candy, gum and most bottled or canned soft drinks. Hot coffee, heated sandwiches and fountain drinks are prepared food and taxable.

Do I need a license to sell Pokémon cards from a vending machine in Wyoming?

No special license. Trading cards are taxable merchandise, so the sales tax license covers you. Stock authentic product and keep Pokémon characters and logos off the machine itself.

How much does a Wyoming sales tax license cost?

$60, charged once to each new vendor, with no renewal fee. The law calls for a separate license for each place of business, so ask DOR in writing whether your machine sites need their own licenses.

Do I pay sales tax on inventory I buy for my vending machines in Wyoming?

Not if you buy it to resell. Give your supplier the Streamlined Sales Tax Certificate of Exemption, marked G for resale, with your Wyoming license number. Inventory you use yourself is taxed on what you paid for it.

What records do I need to keep for vending machines in Wyoming?

DOR's rules require records of each machine's location, serial number and revenue for every month. Keep your sales records for three years.

Sources

1. Wyoming Statutes Title 39 (Secs. 39-15-101, -103, -104, -105, -106, -107 and -204, sales and use tax)
2. Wyoming DOR Rules, Chapter 2, Sales and Use Tax (effective May 20, 2026) and DOR Rules and Regulations
3. Wyoming DOR Excise Tax Division, Sales/Use/Lodging Registration and Excise Tax FAQs
4. Wyoming DOR, Food Exemption bulletin (August 2026)
5. Streamlined Sales Tax Certificate of Exemption, SSTGB Form F0003 and DOR Sales/Use/Lodging Forms
6. Wyoming DOR, Exemption Certificate bulletin (August 2026) and Exemption Matrix (August 2026)
7. Wyoming DOR, Use Tax bulletin (August 2026)
8. Wyoming DOR, Instructions for Return 41
9. Wyoming DOR, Sales/Use/Lodging Tax Rate Charts: October 2026 and January 2027
10. Wyoming DOR, Taxing Issues newsletter: March 2026 and September 2026
11. Wyoming Statutes Title 35 (Secs. 35-7-110 and 35-7-124, food licenses)
12. Wyoming Department of Agriculture, Consumer Health Services and Food Safety
13. Wyoming Department of Agriculture, Wyoming Food Safety Rule
14. Wyoming Statutes Title 9 (Sec. 9-2-111, vending sites on state property)
15. Wyoming Secretary of State, Start a Business and Business Division Filing Fee Schedule (effective July 1, 2026)
16. Wyoming Business Council, Startup Resources: Licensing and Permitting
17. City of Laramie, Business Licenses and City of Casper, Business Licenses
18. 2010 ADA Standards for Accessible Design and U.S. Access Board guide to operable parts
19. 21 CFR 101.8, calorie labeling of food in vending machines
20. 7 CFR 210.11, competitive food standards (Smart Snacks)