States / Wyoming

Wyoming

Last checked Oct 22, 2026

Wyoming has no personal or corporate income tax, so practitioners mainly work in four state logins: WYIFS at the Department of Revenue for sales, use and tobacco taxes, WYUI at the Department of Workforce Services for unemployment insurance (filed jointly with workers' compensation), WyoBiz at the Secretary of State for business filings and annual reports, and the New Hire Reporting Center, which YoungWilliams runs for the Department of Family Services. The excise tax system behind WYIFS was built by Managed Business Solutions under a 2010 award whose amount was not published, and rolled out in 2011. WYUI was built by Tata Consultancy Services after the four-state WyCAN consortium stopped its original contractor's work in 2015, having paid it $16.7 million; Colorado's contract database lists the WyCAN contract with HCL America at $50.52 million. Wyoming, the last member left, put WYUI benefits live in June 2018 and employer tax by May 2019, on a project the press reported at $30 million in federal grant money. No contract amount for either current system was found in public records. Wyoming has no paid family and medical leave program; a bill for a voluntary plan failed introduction in 2024.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Mark Gordon
    • Director, Wyoming Department of Revenue: Bret Fanning Wyoming Department of Revenue
    • Director: Elizabeth Gagen, JD Wyoming Department of Workforce Services
    • Director, Wyoming Department of Family Services: Korin A. Schmidt Wyoming Department of Family Services, Child Support Program
  • Secretary of State: Chuck Gray Wyoming Secretary of State

Employer account numbers

Checked Oct 29, 2026. No state income tax on wages, so no withholding account.

Wyoming has no state income tax on wages, so there is no state withholding account: the Wyoming Business Council, the state's economic development agency, lists "NO personal state income tax" and "NO corporate state income tax" among Wyoming's business advantages. One state agency issues employer payroll numbers: the Department of Workforce Services (DWS), which runs unemployment insurance and the state workers' compensation program in one portal, WYUI. An employer has a UI Employer Account Number (EAN) and, if it has Wyoming workers' compensation coverage, a separate Workers' Compensation account number; the two can be joined so both are reported on one WYUI report. The employment support fund and workforce development training fund shares are part of the UI tax rate and have no number of their own. No Wyoming paid family or medical leave or disability insurance program with its own employer account was found.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Wyoming Department of Workforce Services, Unemployment Insurance Division

Wyoming's taxable wage base is $34,900 for 2027, up from $33,800 in 2026; by statute it is 55% of the statewide average annual wage. A new employer pays the average rate of its major industry for the prior year plus adjustment factors, never less than 1% plus those factors; DOL's July 2026 summary puts experience rates at 0.10% to 8.50%. DWS does not post industry rates or the yearly range, so each employer's rate comes from its own rate notice.

Taxable wage base

2027: $34,900
2026: $33,800
2025: $32,400
Indexed: W.S. 27-3-102(a)(xviii)(A) excludes from taxable wages remuneration above 55% of the statewide average annual wage (calculated under W.S. 27-3-303(a)), rounded to the lowest $100. source Public record

New employer rate

2026: not published Under W.S. 27-3-503(f) a new employer (less than three years of experience, per DWS) pays the average contribution rate of its major industrial classification for the preceding calendar year plus the adjustment factors under W.S. 27-3-505, and never less than 1% plus those factors; the industry rates are set each year and were not found on DWS public pages. An employer that has not completed its Joint Business Registration before submitting a report is assigned the highest base rate, 8.5%. DOL's July 2026 Significant Provisions lists Wyoming's new employer rate as the industry average. source Public record

Rate range

2026: 0.1% to 8.5%, Base rate from the employer's benefit ratio (at most 8.5%) plus four additional rate factors under W.S. 27-3-505 Minimum and maximum from the U.S. Department of Labor's Significant Provisions of State UI Laws, effective July 2026; DWS does not post them. DOL notes the range covers experience rated employers only, without surtaxes or surcharges, and lists the new employer rate as the industry average. By statute the base rate is at most 8.5% (W.S. 27-3-503(b)) and the adjustment factors under W.S. 27-3-505(a) and (b) are capped at 1.5%. source Public record

Other assessments

• Employment support fund and workforce development training fund shares of the adjustment factor for noncharged and ineffectively charged benefits: Part of the UI tax rate, not a separate assessment: of the adjustment factor, 20% goes to the unemployment compensation fund, 60% to the employment support fund and 20% to the workforce development training fund (W.S. 27-3-505(a)) (2026) source Public record

Rate notices

DWS mails annual rate notices to experience-rated employers no later than December 31 of the prior year; a new employer receives a rate notice on completing the Joint Business Registration.. Protest: A rate determination is binding unless the employer files an application for review and redetermination within 30 days after the notice is mailed (W.S. 27-3-506(b)). source Public record

Voluntary contributions

Not allowed source Public record

Filing

WY Quarterly UI/WC and UI Only Summary Report (filed in WYUI or on the paper form)
Due: Q1 April 30, Q2 July 31, Q3 October 31, Q4 January 31 (delinquent the next day); the next business day when the date falls on a weekend or holiday.
Electronic filing: Reports can be filed and paid in WYUI; payroll services can upload ICESA bulk files, paid by ACH debit at upload. No electronic filing mandate was found on the pages read.
WYUI (Wyoming Unemployment Insurance) source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026, and not a credit reduction state for 2025 or any earlier year from 2010. source Public record

Recent and coming changes

• Jan 1, 2027 Taxable wage base rises to $34,900 for 2027, from $33,800 in 2026. source Public record

The UI rate is a base rate plus four additional rate factors. Wyoming reports UI and state workers' compensation together in WYUI. The paper summary report instructions give the 2025 wage base; the 2026 and 2027 figures come from the DWS wage base table.

Not confirmed: New employer industry rates for 2026 and 2027: not posted on DWS public pages (W.S. 27-3-503(f) says the department determines them each year). 2027 rate range and the values of the four additional rate factors: not published; the 2026 range is from DOL's July 2026 summary. Voluntary contributions: recorded as not allowed on DOL's 2023 Comparison only; not confirmed by DWS. Electronic filing mandate: none found; not confirmed. Whether the employment support fund share of the rate counts toward the FUTA credit: not stated in the sources read.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Wyoming has no personal state income tax, so employers withhold no state income tax from wages and there is no state withholding certificate, supplemental rate, reciprocity or withholding deposit schedule. The Wyoming Business Council, the state's economic development agency, lists no corporate or personal state income tax. No other wage-based tax withheld from employees was found.

Source: https://wyomingbusiness.org/why-wyoming/business-resources/. The employer's state payroll accounts are the unemployment insurance and workers' compensation accounts with the Department of Workforce Services, shown on the tax ID page.

Not confirmed: The no income tax statement comes from the Wyoming Business Council; a Department of Revenue or statutory statement was not saved. Local wage taxes: none found; not separately checked against a primary source.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Wyoming has no personal or corporate state income tax, so there is no credit for taxes paid to other states, no part-year resident rule and no reverse credit. Wyoming is an associate member of the Multistate Tax Commission.

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• With no corporate or personal state income tax, no Wyoming business income tax interacts with other states' resident credits. source Public record

Source for no income tax: the Wyoming Business Council, the state's economic development agency (https://wyomingbusiness.org/why-wyoming/business-resources/: "no corporate or personal state income tax").

Not confirmed: The no income tax statement comes from the Wyoming Business Council; a Department of Revenue or statutory statement was not saved.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Wyoming has no individual or corporate income tax, so there is no corporate, S corporation, partnership or individual income tax return. Every business entity, domestic and foreign, files an annual report with the Secretary of State due the first day of its anniversary month: corporations, LLCs, limited partnerships and registered LLPs pay an annual license tax of $60 or two-tenths of one mill on Wyoming assets, whichever is greater, and nonprofits pay $25. An entity is delinquent the second day of the following month and is administratively dissolved if the report is not filed within 60 days after the due date.

Corporate return

No corporate income tax. source Public record

Partnerships

No partnership return required. source Public record

Annual report

Filed with the Wyoming Secretary of State, Business Division through WyoBiz (Annual Report Wizard).

Statutory trusts are the exception to the anniversary rule: they file on or before January 2 each year, with statutory trusts and statutory foundations paying a $100 annual report fee.

No change to the annual report due date or license tax was found for 2026 or 2027. The fee schedule read is the one effective July 1, 2026 (revised June 2026); what, if anything, changed on that date was not checked.

Not confirmed: Whether the fee schedule effective July 1, 2026 changed any annual report or reinstatement fee: the earlier schedule was not compared.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Wyoming has no personal or corporate income tax, and no electronic payment mandate was found for sales and use tax: the statute lets the Department offer electronic filing and payment as an option. The sales tax statute sets no separate late filing or late payment penalty; a return the Department makes for a nonfiler is a deficiency, a deficiency from negligence draws 10% and one from fraud 25%, plus interest. Delinquent tax bears interest at the average prime rate for the prior fiscal year plus 4%, reset each January 1 and capped at 18%; the Department gives 10.75% a year for 2026.

Interest on unpaid tax

An annual rate equal to the average prime interest rate determined by the State Treasurer for the preceding fiscal year (averaging the prime rate of at least 75% of the 30 largest US banks) plus 4%, adjusted on January 1 of each year and never more than 18% for sales on or after July 1, 1994; sales before July 1, 1994 bear 1% a month. The Department announced the 2026 rate in its Taxing Issues newsletter (September 2026, Revised), with a daily rate of 0.0295%. The 2027 rate had not been announced when checked. Compounding: The Department states a daily rate for delinquent accounts; compounding is not stated. W.S. 39-15-108(b)(i). source Public record

When tax must be paid electronically

No electronic payment mandate was found.

Penalties

Late filing

Covers: Sales and use tax (W.S. 39-15-107 and 39-15-108). No percentage late filing penalty was found in the statute. If a vendor fails to file, the Department gives written notice to file by the last day of the following month; if the vendor still does not file, the Department makes a return from the best information available, and the tax is a deficiency subject to penalties and interest. W.S. 39-15-107(a)(iv); 39-15-108(c). source Public record

Late payment

Covers: Sales and use tax. No separate late payment penalty found; tax paid short of the amount due bears interest from the time the return was due and is payable within 10 days after notice and demand. The negligence (10%) and fraud (25%) deficiency penalties are each added together with interest. W.S. 39-15-108(b)(i) and (c). source Public record

Estimated tax, individuals

Safe harbor: No personal income tax. source Public record

Estimated tax, corporations

Safe harbor: No corporate income tax. source Public record

Penalty relief

The Department may credit or waive interest as part of a settlement or for any other good cause. In a voluntary disclosure agreement the Department may, for good cause, waive penalties and interest on the disclosed liability. No provision for waiving the negligence penalty on request was found. source Public record

Other penalties

• Deficiency due to negligence or intentional disregard of rules, without intent to defraud. 10% of the deficiency plus interest. source Public record
• Deficiency due to fraud with intent to evade. 25% of the deficiency plus interest. source Public record
• Vehicle sales or use tax not paid to the county treasurer within 65 days of sale or entry into the state. Interest of 1% a month or fraction, plus a $25 civil fee from day 65 to day 75, then $25 or 10% of the tax, whichever is greater. source Public record

Recent and coming changes

• Laws 2026, chapter 19 repealed the separate use tax article (W.S. 39-16-101 to 39-16-111, including its penalty and interest sections 39-16-107 and 39-16-108); the sales tax article now covers purchasers who owe tax not paid to a vendor. source Public record

The 2026 rate comes from the Excise Tax Division's Taxing Issues newsletter (Vol. 29, Quarter 3, September 2026, Revised), a Google Drive file linked from https://excise-tax-div.wyo.gov/newsletter-taxing-issues. Unemployment insurance and workers' compensation penalties (Department of Workforce Services) were not covered.

Not confirmed: A late filing penalty in the Department's rules (Chapter 2, sales and use tax) was not checked; the statute read has none, while some secondary sites describe one. Rules at rules.wyo.gov were not read. 2027 interest rate: not yet announced as of 2026-11-04 (normally in the Department's newsletter; the rate resets January 1). Interest paid on refunds: not found. Effective date of Laws 2026, chapter 19 not read. Dishonored payment penalty: not found. No penalty waiver form or first-time abatement policy found.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Wyoming has no individual or corporate income tax, and no statute, rule or Department of Revenue guidance was found on following IRS disaster postponements for its sales, use or other taxes. Relief rests on the Department's general power to waive sales tax late-filing penalties for good cause on a written request within 90 days of the due date, and to credit or waive penalties and interest for good cause. No disaster relief page or notice was found.

When the IRS postpones deadlines

No standing rule found No rule found. A search of Wyoming Statutes title 39 (taxation and revenue) for "disaster" found no match. Not stated. source Public record

Taxes covered

Not stated.

State-declared disasters

Not stated; no Department disaster relief notice was found.

How to get relief

No disaster procedure found. Penalties: W.S. 39-15-108(c)(xiv): the Department, for good cause, may waive a penalty for failure to file a sales tax return if the taxpayer requests the waiver in writing within 90 days after the due date. W.S. 39-15-108(c)(xv) and (b)(iii): the Department may credit or waive penalties and interest as part of a settlement or for any other good cause. source Public record

Wyoming Statutes title 39 was read from the Legislature's compiled PDF as published today.

Not confirmed: The Department of Revenue and Excise Tax Division sites show no disaster page; past event notices, if any, were not found. Property tax relief for disaster-damaged property (administered by counties) was not researched.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax payments and SECA tax $3.6B; Individual income tax withheld and FICA tax $3.2B; Estate and trust income tax $1.4B; Business income taxes $252M; Gift tax $69M; Estate tax $48M; Excise taxes $43M; Unemployment insurance tax $9.7M; Railroad retirement tax $0.5M. source Public record

Filers moving in and out, 2022 to 2023

12,702 returns (22,038 people) with $1.0B of income moved in from other states; 12,515 returns (21,663 people) with $0.9B moved out, a net gain of $0.1B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Wyoming Department of Workforce Services, Labor Standards

Wyoming's state minimum wage is $5.15 an hour, fixed in W.S. 27-4-202 with no index and no scheduled change, so the federal $7.25 applies to employers covered by the Fair Labor Standards Act. The state tipped cash wage is $2.13. Employees under 20 may be paid $4.25 for their first 90 days.

Rate

$5.15 (2026) State rate; employers covered by the FLSA must pay the federal $7.25. No change in 2026.
$5.15 (2027) No scheduled change: the statute fixes $5.15. Federal $7.25 applies to FLSA covered employers.
The federal $7.25 applies to employers covered by the Fair Labor Standards Act. source Public record

How it is set

Fixed in law W.S. 27-4-202 source Public record

Tipped employees

2026: cash wage $2.13, tip credit $3.02 State law: cash wage of at least $2.13, and the employer pays the difference if wages and tips fall short of $5.15; a tipped employee customarily receives more than $30 a month in tips. Tip credit is the difference from the state $5.15. FLSA covered employers follow the federal $7.25 rule.
2027: cash wage $2.13, tip credit $3.02 No scheduled change. source Public record

Youth and training wages

$4.25. Employees under age 20 may be paid at least $4.25 an hour for the first 90 consecutive days of employment; employers may not displace other employees to do so (W.S. 27-4-202(c)). source Public record

Poster

Wyoming-Specific Posters (includes State Minimum Wage), free from the Department

The Department's employer FAQ says the $5.15 rate does not vary by employee type or schedule. The U.S. Department of Labor's state table (updated July 1, 2026) also lists Wyoming at $5.15 with FLSA covered employers at $7.25. Wyoming has no state overtime requirement for salaried or commission employees per the same FAQ, and no state exempt salary threshold.

Not confirmed: The Wyoming poster files are hosted on Google Drive links from the Department's poster page and were not downloaded. Whether Wyoming preempts city or county minimum wages was not confirmed from a primary source; no local minimum wage was found.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Wyoming has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no 2026 or 2027 contribution rate, wage base, employer or employee share, or separate report. No voluntary state program was found.

The Department of Workforce Services employer FAQ for labor standards covers leave payout at separation but does not address paid family leave. A 2024 House bill (HB0174) for a voluntary paid family and medical leave insurance program appears in search results; its Legislature page loads by script and could not be read with curl.

Not confirmed: No Wyoming agency page or statute found says in words that Wyoming has no paid family and medical leave or temporary disability insurance program; "none" rests on the U.S. Department of Labor Women's Bureau count and map (map updated September 2023), the site's own taxids research, and no program found in this run. Not checked in the Wyoming insurance code: whether Wyoming has a law letting insurers sell private paid family leave insurance (for example as a rider to group disability policies, as Virginia allows). Secondary summaries seen in search results name other states for such laws, not Wyoming. Wyoming 2024 HB0174 (voluntary paid family and medical leave insurance program, reported by a search result as failing introduction): the wyoleg.gov bill page renders by script and was not read; status not confirmed.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Wyoming has no law requiring private employers to give paid sick leave or paid time off, and no state family and medical leave law, so employers follow the federal FMLA. Accrued vacation counts as wages and must be paid at separation unless the employer's written policy says accrued vacation is forfeited at termination and the employee acknowledged that policy in writing. State law requires one hour of paid time off to vote and military leave of absence.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No Wyoming statute was found that bars cities, towns or counties from requiring paid sick leave, and no local ordinance requiring it was found.

Family and medical leave

Wyoming has no state family and medical leave law for private employers and relies on the federal FMLA.

Vacation and PTO at the end of employment

Paid unless policy says no Wages under the wage payment act include fringe benefits but exclude vacation accrued at termination only if the employer's written policies say accrued vacation is forfeited at termination and the employee has acknowledged those policies in writing. The Department of Workforce Services says an employer can deny vacation payout only on such a written, acknowledged policy, and may require notice (for example 10 days) to receive payouts. Final wages are due by the next regular payday. (W.S. 27-4-501(a)(iii) and 27-4-507; Attorney General Opinion No. 53, as applied in the Department's employer FAQ) source Public record

"Use it or lose it" policies: allowed.

Other leave the law requires

What was checked: Checked: the Department of Workforce Services Labor Standards employer FAQ and Wyoming Statutes titles 1, 19, 22 and 27 (wyoleg.gov compressed PDFs). Jury service (W.S. 1-11-401) and victims and witnesses responding to a subpoena (W.S. 1-40-209) are protected only against discharge or changes in terms of employment, so they are not listed under other leave. No Wyoming statute requiring private employers to give domestic violence, bereavement, school activity, donation, emergency responder, pregnancy or holiday leave was found. Wyoming has no state paid family leave insurance program (see the paid leave page).

Not confirmed: No Wyoming agency page says in words that private employers need not give paid sick leave; the status rests on finding no statute and on the Department's FAQ, which treats sick and personal leave payout as optional. Attorney General Opinion No. 53, which the Department cites for vacation forfeiture and use it or lose it, was not read. Whether any 2026 bill on paid sick or family leave passed a chamber was not checked; wyoleg.gov bill pages render by script and were not read with curl. No search was spent on Wyoming.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Wyoming levies a 4% state sales and use tax, and counties (and resort districts) add voter-approved local taxes that the Department of Revenue collects with it; combined rates generally run from 4% to 8% depending on the county. A seller without a physical presence must collect once its gross revenue from sales into Wyoming exceeds $100,000 in the current or immediately preceding calendar year; the 200-transaction alternative was repealed effective July 1, 2024.

State rate

4%, since Jul 1, 1993 W.S. 39-15-104 (3% under subsection (a) plus an additional 1% under subsection (b) from July 1, 1993)
Food for domestic home consumption, which covers most groceries, is exempt; prepared food sold in restaurants is taxable. source Public record

Local taxes

Yes, collected by the state. Counties may add a general purpose tax of up to 2%, a specific purpose tax of up to 2% and an economic development tax of up to 1%, with those three together capped at 3%; resort districts may levy up to 3%; cities and towns may levy a lodging tax and a sales tax of up to 1% (W.S. 39-15-204(a)(vii)). The Department of Revenue collects the local pennies with the state tax and keeps a 1% administrative fee. Its address lookup is being rebuilt; it links rate charts and a jurisdiction table instead. Rate lookup source Public record

Remote sellers

$100,000 (transaction count repealed Jul 1, 2024); counts gross: gross revenue from sales of tangible personal property, admissions or services delivered into Wyoming sales; current calendar year or the immediately preceding calendar year. The statute says "exceeds one hundred thousand dollars". HB0197 (Enrolled Act No. 38, 2024 Budget Session) repealed W.S. 39-15-501(a)(ii) and is "effective July 1, 2024". The statute gives no registration deadline after the threshold is crossed; collection applies "once the seller meets" it. source Public record

Marketplace facilitators

Must collect (Subject to the W.S. 39-15-501(a) limits (gross revenue over $100,000 in the current or preceding calendar year), a marketplace facilitator collects and remits on its own sales and on all sales it facilitates for marketplace sellers to Wyoming customers.), since Jul 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales tax license, $60 for each new vendor, except a remote vendor with no requirement to register in Wyoming or one using a Streamlined Sales and Use Tax Agreement technology model Register Two steps online: open a WYIFS account, then apply for the license in WYIFS (about two weeks); paper applications take longer. source Public record

Filing

• monthly: default; return and payment due the last day of the following month
• quarterly or annual: as the Department authorizes when the tax to be remitted in a month is less than $150; due the last day of the month after the quarter or year

Due: Last day of the month after the reporting period
Electronic filing: Not mandated in the statute read: the Department "may provide an option" to file and pay electronically; returns are filed in WYIFS.
Vendor discount: Vendor credit of 1.95% of the tax due, up to $500 a month, if the tax is paid on or before the 15th day of the month it is due (W.S. 39-15-107(b)(xi)).
WYIFS (Wyoming Internet Filing System) source Public record

Certificates

Resale: Wyoming uses the Streamlined Sales Tax Agreement exemption certificate; a vendor licensed in Wyoming fills it out to claim the resale exemption.. Streamlined certificate: accepted source Public record

HB0197 (effective July 1, 2024) also removed the earlier two-tier vendor credit (1.95% on the first $6,250 of tax and 1% above it), leaving 1.95% capped at $500 a month. Wyoming is not among the states listed on the Multistate Tax Commission uniform certificate as reproduced in Oklahoma Tax Commission Publication D, but no Wyoming source on the MTC form was read, so mtc is left null.

Not confirmed: Effective date of Wyoming remote seller collection under W.S. 39-15-501 (the SST Governing Board's guidance says February 1, 2019) was not confirmed from a primary source. No Wyoming change within the last year was found; the Department's address rate lookup is being rebuilt with no date given. Exemption certificate rules for exempt organizations were not read on a Department page this run.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Wyoming statute was found that allows, limits or bars a business adding a surcharge for credit card payments. The Wyoming Uniform Consumer Credit Code treats a discount of up to 5% for paying by cash, check or other non-card means as outside the credit service charge, if offered to all buyers and clearly disclosed. Card network rules and federal law still apply.

The rule

No state law on credit card surcharges was found.

Cash discounts

A credit service charge does not include a discount of not more than five percent (5%) offered by a seller to induce payment by cash, check or other means not involving a seller or lender credit card, if the discount is offered to all prospective buyers and its availability is disclosed clearly and conspicuously in accordance with the federal Consumer Credit Protection Act. (W.S. 40-14-209(b)(v)) source Public record

Sales tax on the surcharge

Not stated W.S. 39-15-101(a)(viii) defines sales price as the total consideration without any deduction for the seller's expenses or for charges for any services necessary to complete the sale (other than delivery and installation), and excludes separately stated interest, financing and carrying charges on credit extended on the sale; it does not name card surcharges or convenience fees. The Excise Tax Division's FAQ page does not address them. source Public record

What was checked: Searched the full text of Wyoming Statutes Title 40 (Trade and Commerce, including the Uniform Consumer Credit Code and the Consumer Protection Act) and Title 39 (Taxation and Revenue) from wyoleg.gov for "surcharge" and "credit card": no provision on card surcharges by sellers. Also read the Department of Revenue Excise Tax Division FAQ page and ran a web search for a surcharge statute and tax guidance.

Not confirmed: A merchant services site says Wyoming has a restriction found in no other state, without naming it; no such Wyoming statute was found in Titles 39 or 40. Wyoming bills in the 2026 budget session on card surcharges were not checked. Government agency card fee statutes in other titles were not checked.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

Wyoming has no individual income tax, so no PTET is needed. A 2020 Legislative Service Office memo lists a Wyoming income tax act (2020 HB 147) and a corporate income tax (2020 HB 64) among proposed new revenue options.

Source: https://wyoleg.gov/InterimCommittee/2020/03-202005265-012020-05-19Revenueoptions.pdf (Legislative Service Office memo to the Joint Revenue Interim Committee, May 19, 2020).

Not confirmed: No Wyoming government page found in this run states in words that Wyoming has no individual or corporate income tax; the Department of Revenue site and annual report describe its taxes without saying so. The LSO memo implies it by listing an income tax as a proposed new revenue source. A direct primary source should be added. The 2025 and 2026 Wyoming legislative records were not searched for a PTET bill; with no individual income tax, none would be expected.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: none

Wyoming has no individual or corporate income tax, so the 2025 federal law (Public Law 119-21) has no Wyoming income tax effect and there is no conformity rule to follow.

A Legislative Service Office memo of May 19, 2020 lists a Wyoming income tax act (2020 HB 147) and a corporate income tax (2020 HB 64) only as proposed revenue options (https://wyoleg.gov/InterimCommittee/2020/03-202005265-012020-05-19Revenueoptions.pdf).

Not confirmed: The state portal's About Wyoming page is undated; no Department of Revenue page stating the absence of an income tax was found.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Wyoming has no state law requiring employers to put pay in job postings or to disclose pay to applicants or employees. The equal pay article of Title 27 (W.S. 27-4-301 to 27-4-304) bars paying employees of one gender less for equal work in the same establishment, but it sets no posting or disclosure duty. No city or county ordinance requiring pay in postings was found.

Salary history ban: No. A search of all of Title 27 (Labor and Employment) for salary history, wage history, pay range, salary range, wage range and job posting found no match. source Public record

What was checked: Checked the whole of Wyoming Statutes Title 27 as published by the Legislature, including the equal pay article (W.S. 27-4-301 to 27-4-304), whose 27-4-302(a) bars an employer from paying employees of one gender less than employees of the opposite gender in the same establishment for equal work; the wage payment sections of chapter 4, article 1; and the Fair Employment Practices Act (27-9-101 and following). None requires pay in postings or pay disclosure. The Department of Workforce Services' Labor Standards page lists wage claims, discrimination complaints, youth employment and public works, and no pay transparency topic. Pending bills: the Legislature's bill information service lists 335 bills for 2026 and 556 for 2025; a title search for pay, wage, salary or compensation together with disclosure, applicant, posting, range, history, transparency, equal or gender found no pay transparency or salary history bill.

Not confirmed: Local ordinances: no city or county code was read (for example Cheyenne, Casper, Laramie, Jackson). Web searches turned up no Wyoming ordinance on pay in postings or salary history; not confirmed from the codes. Department of Workforce Services rules on equal pay claims were not read. Public employer rules (state agency job posting practices) were not researched.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Wyoming Department of Revenue

Wyoming has no personal or corporate income tax. Representatives before the Excise Tax Division are named on ETS Form 150, a notarized limited power of attorney; whether the federal 2848 is accepted was not found. There is no preparer registration and no e-file mandate was found.

Power of attorney

ETS Form 150, Limited Power of Attorney (Revised 2.13.23). Any agent the taxpayer names. Excise tax matters listed by tax type (sales, use, lodging, tobacco, estate, wind and others), documents (returns, billings, written determinations, notices) and years or periods. Notarized, with the signed original returned to the Wyoming Department of Revenue, 122 W. 25th Street, Suite E301, Cheyenne, WY 82002-0110. form source Public record

Federal Form 2848

Not stated

Preparer registration

No program found

Online access for professionals

Wyoming Internet Filing System (WYIFS). Sales and use tax registration and filing, contractor and tobacco tax filing, and payments. The account holder creates sub-accounts so staff or an accounting firm can enter tax information. source Public record

Practitioner line

(307) 777-5200, dor@wyo.gov (Excise Tax Division; no practitioner line found). source Public record

No personal or corporate income tax, so there is no preparer ID or income tax e-file rule. The Limited Power of Attorney is posted as a Google Drive file linked from the Excise Tax Division's sales, use and lodging forms page.

Not confirmed: Whether the Department accepts federal Form 2848: not found. Any request for copies of filed returns or an account statement: not found on the Excise Tax Division forms, FAQ or e-services pages. Any e-file requirement for sales and use tax returns: not found. Preparer registration recorded as false because the state has no income tax; no source states it.

Rules for tax professionals in every state

Federal tax data sharing

5 IRS data-sharing agreements with agencies in Wyoming, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Wyoming Department of Workforce Services, Unemployment Insurance Division source Public record. How the IRS shares tax data with the states

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