{ "batch": "452-wyoming-business-and-tax-for-creators", "articles": [ { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_anchor_t39", "category": "Business", "title": "[Unverified - being checked] Wyoming Statutes: Title 39 - Taxation and Revenue (anchor)", "summary": "[Unverified - being checked] The Wyoming Legislative Service Office (wyoleg.gov) publishes the Wyoming Statutes by title; Title 39 - Taxation and Revenue holds taxation and revenue, including the sales and use tax at Chapter 15 and the income tax preemption at Chapter 12. The compiled title text is the PDF at wyoleg.gov/statutes/compress/title39.pdf, which opens with the heading 'TITLE 39 - TAXATION AND REVENUE'.", "body": "The Wyoming Legislative Service Office (wyoleg.gov) publishes the Wyoming Statutes by title; Title 39 - Taxation and Revenue holds taxation and revenue, including the sales and use tax at Chapter 15 and the income tax preemption at Chapter 12. The compiled title text is the PDF at wyoleg.gov/statutes/compress/title39.pdf, which opens with the heading 'TITLE 39 - TAXATION AND REVENUE'.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“TITLE 39 - TAXATION AND REVENUE CHAPTER 1 - GENERAL PROVISIONS”\n\nNote: Anchor record: the legislature's own statute site. The title is published there as a PDF; the HTML page wyoleg.gov/stateStatutes/StatutesDownload is a script-rendered shell with no statute text.", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "TITLE 39 - TAXATION AND REVENUE CHAPTER 1 - GENERAL PROVISIONS", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming Statutes", "topic": "Title 39 - Taxation and Revenue (anchor)", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-wy" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_anchor_sos", "category": "Business", "title": "Secretary of State, Business Division (anchor)", "summary": "The Wyoming Secretary of State (sos.wyo.gov) runs the business entity filing office; its Start a Business page is the entry point for LLC and other entity filings.", "body": "The Wyoming Secretary of State (sos.wyo.gov) runs the business entity filing office; its Start a Business page is the entry point for LLC and other entity filings.\n\nWhat Wyoming Secretary of State actually says:\n\n“Start A Business If you want to start a business in Wyoming, the links below will get you started with the Secretary of State's Office.”\n\nNote: Anchor record: Secretary of State.", "source_type": "official", "source_link": "https://sos.wyo.gov/Business/StartABusiness.aspx", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "Start A Business If you want to start a business in Wyoming, the links below will get you started with the Secretary of State's Office.", "volatility": "medium", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming Secretary of State", "topic": "Secretary of State, Business Division (anchor)", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_anchor_dor", "category": "Business", "title": "Department of Revenue, Excise Tax Division (anchor)", "summary": "The Wyoming Department of Revenue Excise Tax Division (excise-tax-div.wyo.gov) administers sales, use and lodging tax and registers vendors through the Wyoming Internet Filing System (WYIFS).", "body": "The Wyoming Department of Revenue Excise Tax Division (excise-tax-div.wyo.gov) administers sales, use and lodging tax and registers vendors through the Wyoming Internet Filing System (WYIFS).\n\nWhat Wyoming Department of Revenue actually says:\n\n“Wyoming Excise Tax Division Wyoming Internet Filing System (WYIFS) Registration Returns Forms”\n\nNote: Anchor record: Department of Revenue.", "source_type": "official", "source_link": "https://excise-tax-div.wyo.gov/", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Department of Revenue", "evidence_quote": "Wyoming Excise Tax Division Wyoming Internet Filing System (WYIFS) Registration Returns Forms", "volatility": "medium", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming Department of Revenue", "topic": "Department of Revenue, Excise Tax Division (anchor)", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_pre", "category": "Business", "title": "W.S. 39-12-101: No local income tax: state preempts the field", "summary": "W.S. 39-12-101: the state of Wyoming preempts for itself the field of imposing and levying income taxes, earning taxes or any other tax based on wages or other income, and no county, city, town or political subdivision may impose or collect such taxes.", "body": "W.S. 39-12-101: the state of Wyoming preempts for itself the field of imposing and levying income taxes, earning taxes or any other tax based on wages or other income, and no county, city, town or political subdivision may impose or collect such taxes.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes.”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes.", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-12-101", "topic": "No local income tax: state preempts the field", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_ch12", "category": "Business", "title": "[Unverified - being checked] Chapter 12 holds one section; Wyoming statutes impose no individual income tax", "summary": "[Unverified - being checked] Title 39, Chapter 12 (Income Tax) of the Wyoming Statutes consists of the single section 39-12-101, which only preempts local income taxes; it contains no rate, bracket, return or estimated-payment provision. Wyoming therefore levies no individual income tax on self-employment income in the statutes read.", "body": "Title 39, Chapter 12 (Income Tax) of the Wyoming Statutes consists of the single section 39-12-101, which only preempts local income taxes; it contains no rate, bracket, return or estimated-payment provision. Wyoming therefore levies no individual income tax on self-employment income in the statutes read.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“CHAPTER 12 - INCOME TAX 39-12-101. Preemption by state. The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes. CHAPTER 13 - AD VALOREM TAXATION”\n\nNote: ABSENCE RECORD (inferred from the chapter's contents, not from operative text). Index searched: Wyoming Statutes Title 39 in the wyoleg.gov title PDF, chapter headings 1 to 18 and a search for 'individual income', 'estimated tax' and 'withholding' on 2026-10-18; the only income-tax chapter is Chapter 12. The state is not authorised to levy one by a statute that was found; a constitutional provision was not read.", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "CHAPTER 12 - INCOME TAX 39-12-101. Preemption by state. The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income and no county, city, town or other political subdivision shall have the right to impose, levy or collect such taxes. CHAPTER 13 - AD VALOREM TAXATION", "volatility": "medium", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. Title 39, Chapter 12 (Income Tax)", "topic": "Chapter 12 holds one section; Wyoming statutes impose no individual income tax", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-wy" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_dor_mission", "category": "Business", "title": "What the Department administers: mineral, excise and property taxes", "summary": "The Wyoming Department of Revenue states its mission as the administration and collection of mineral and excise taxes, the valuation of property and wholesale distribution of alcohol; it names no individual income tax.", "body": "The Wyoming Department of Revenue states its mission as the administration and collection of mineral and excise taxes, the valuation of property and wholesale distribution of alcohol; it names no individual income tax.\n\nWhat Wyoming Department of Revenue actually says:\n\n“The Agency’s mission is the administration and collection of mineral and excise taxes as well as the valuation of property”\n\nNote: ABSENCE RECORD (inferred from a page that does not mention it, not from operative text). Page searched: revenue.wyo.gov/our-mission in full for 'income' (0 hits) on 2026-10-18. The page does not say 'Wyoming has no income tax'; the statement comes from W.S. 39-12-101 and the chapter contents.", "source_type": "official", "source_link": "https://revenue.wyo.gov/our-mission", "last_verified": "2026-10-18", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "Wyoming Department of Revenue", "evidence_quote": "The Agency’s mission is the administration and collection of mineral and excise taxes as well as the valuation of property", "volatility": "medium", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming Department of Revenue", "topic": "What the Department administers: mineral, excise and property taxes", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_rate", "category": "Business", "title": "W.S. 39-15-104: Sales tax: state rate", "summary": "W.S. 39-15-104: the Wyoming state sales and use tax is three percent plus an additional one percent from July 1, 1993, administered as one four percent rate, paid by the purchaser; local option taxes are added by county.", "body": "W.S. 39-15-104: the Wyoming state sales and use tax is three percent plus an additional one percent from July 1, 1993, administered as one four percent rate, paid by the purchaser; local option taxes are added by county.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“an excise tax of three percent (3%) upon all events as provided by W.S. 39-15-103(a). (b) Effective July 1, 1993, in addition to the excise tax under subsection (a) of this section there is imposed an additional excise tax of one percent (1%) which shall be administered as if the tax rate under subsection (a) of this section was increased from three percent (3%) to four percent (4%).”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "an excise tax of three percent (3%) upon all events as provided by W.S. 39-15-103(a). (b) Effective July 1, 1993, in addition to the excise tax under subsection (a) of this section there is imposed an additional excise tax of one percent (1%) which shall be administered as if the tax rate under subsection (a) of this section was increased from three percent (3%) to four percent (4%).", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-15-104", "topic": "Sales tax: state rate", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_digital", "category": "Business", "title": "W.S. 39-15-103: Sales tax: specified digital products", "summary": "W.S. 39-15-103(a)(i)(P): the sales price of every retail sale of specified digital products within the state is taxed, but only if the purchaser has permanent use of the specified digital product; a vendor who buys them for further transmission, licensing or distribution is a wholesaler and not taxed.", "body": "W.S. 39-15-103(a)(i)(P): the sales price of every retail sale of specified digital products within the state is taxed, but only if the purchaser has permanent use of the specified digital product; a vendor who buys them for further transmission, licensing or distribution is a wholesaler and not taxed.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“(P) Except as otherwise provided in this subparagraph, the sales price of every retail sale of specified digital products within the state. A sale of specified digital products is only subject to the tax under this section if the purchaser has permanent use of the specified digital product. A vendor who purchases specified digital products for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution or exhibition in whole or in part to another person shall be considered a wholesaler and not subject to the tax imposed by this article.”\n\nNote: The permanent-use condition means a streaming-only subscription or time-limited access is not a taxable sale of a specified digital product on the face of the text; a sale of a downloaded file the buyer keeps is. Taxability of a specific product is for the Department (dor_taxability@wyo.gov).", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "(P) Except as otherwise provided in this subparagraph, the sales price of every retail sale of specified digital products within the state. A sale of specified digital products is only subject to the tax under this section if the purchaser has permanent use of the specified digital product. A vendor who purchases specified digital products for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution or exhibition in whole or in part to another person shall be considered a wholesaler and not subject to the tax imposed by this article.", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-15-103", "topic": "Sales tax: specified digital products", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_digdef", "category": "Business", "title": "W.S. 39-15-101: Sales tax: 'specified digital products' definition", "summary": "W.S. 39-15-101(a)(xliii): 'specified digital products' means electronically transferred digital audio-visual works, digital audio works, and digital books.", "body": "W.S. 39-15-101(a)(xliii): 'specified digital products' means electronically transferred digital audio-visual works, digital audio works, and digital books.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“\"Specified digital products\" means electronically transferred: (A) \"Digital audio-visual works\" which means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any; (B) \"Digital audio works\" which means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones; or (C) \"Digital books\" which means works that are generally recognized in the ordinary and usual sense as books.”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "\"Specified digital products\" means electronically transferred: (A) \"Digital audio-visual works\" which means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any; (B) \"Digital audio works\" which means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones; or (C) \"Digital books\" which means works that are generally recognized in the ordinary and usual sense as books.", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-15-101", "topic": "Sales tax: 'specified digital products' definition", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_tpp", "category": "Business", "title": "W.S. 39-15-103: Sales tax: tangible personal property", "summary": "W.S. 39-15-103(a)(i)(A): there is an excise tax on the sales price of every retail sale of tangible personal property within the state and on the purchase price of persons making first use of taxable services or storing, using or consuming taxable personal property or specified digital products in this state.", "body": "W.S. 39-15-103(a)(i)(A): there is an excise tax on the sales price of every retail sale of tangible personal property within the state and on the purchase price of persons making first use of taxable services or storing, using or consuming taxable personal property or specified digital products in this state.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“(A) The sales price of every retail sale of tangible personal property within the state and upon the purchase price of persons making first use of taxable services or storing, using or consuming taxable personal property or specified digital products in this state;”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "(A) The sales price of every retail sale of tangible personal property within the state and upon the purchase price of persons making first use of taxable services or storing, using or consuming taxable personal property or specified digital products in this state;", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-15-103", "topic": "Sales tax: tangible personal property", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_lic", "category": "Business", "title": "W.S. 39-15-106: Sales tax licence: every vendor must obtain one", "summary": "W.S. 39-15-106(a): every vendor shall obtain from the Department of Revenue a sales tax license to conduct business in the state; the licence fee is $60 for each new vendor (except certain remote vendors); failure to timely file may forfeit the licence and reinstatement costs $60.", "body": "W.S. 39-15-106(a): every vendor shall obtain from the Department of Revenue a sales tax license to conduct business in the state; the licence fee is $60 for each new vendor (except certain remote vendors); failure to timely file may forfeit the licence and reinstatement costs $60.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“Every vendor shall obtain from the department a sales tax license to conduct business in the state. The license shall be granted only upon application stating the name and address of the applicant, the name and address of all agents operating in the state, the character of the business in which the applicant proposes to engage, the location of all places of business together with other information as the department may require. Effective July 1, 1997, a license fee of sixty dollars ($60.00) shall be required from each new vendor, except for any remote vendor who has no requirement to register in this state, or who is using one (1) of the technology models pursuant to the streamlined sales and use tax agreement. Failure of a vendor to timely file any return may result in forfeiture of the license granted under this section. The department shall charge sixty dollars ($60.00) for reinstatement of any forfeited license.”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "Every vendor shall obtain from the department a sales tax license to conduct business in the state. The license shall be granted only upon application stating the name and address of the applicant, the name and address of all agents operating in the state, the character of the business in which the applicant proposes to engage, the location of all places of business together with other information as the department may require. Effective July 1, 1997, a license fee of sixty dollars ($60.00) shall be required from each new vendor, except for any remote vendor who has no requirement to register in this state, or who is using one (1) of the technology models pursuant to the streamlined sales and use tax agreement. Failure of a vendor to timely file any return may result in forfeiture of the license granted under this section. The department shall charge sixty dollars ($60.00) for reinstatement of any forfeited license.", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-15-106", "topic": "Sales tax licence: every vendor must obtain one", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_ret", "category": "Business", "title": "W.S. 39-15-107: Sales tax returns: monthly, with quarterly or annual option below $150", "summary": "W.S. 39-15-107(a)(i): each vendor files a return on or before the last day of each month showing the preceding month's gross sales and remits the tax; if the monthly tax would be under $150 the Department may authorise a quarterly or annual return.", "body": "W.S. 39-15-107(a)(i): each vendor files a return on or before the last day of each month showing the preceding month's gross sales and remits the tax; if the monthly tax would be under $150 the Department may authorise a quarterly or annual return.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“Each vendor shall on or before the last day of each month file a true return showing the preceding month's gross sales and remit all taxes to the department. The returns shall contain such information and be made in the manner as the department by regulation prescribes. The department may provide an option for the return to be submitted and for any taxes to be remitted electronically. The department may allow extensions for filing returns and paying the taxes by regulation, but no extension may be for more than ninety (90) days. If the total tax to be remitted by a vendor during any month is less than one hundred fifty dollars ($150.00), a quarterly or annual return as authorized by the department, and remittance in lieu of the monthly return may be made on or before the last day of the month following the end of the quarter or year for which the tax is collected.”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "Each vendor shall on or before the last day of each month file a true return showing the preceding month's gross sales and remit all taxes to the department. The returns shall contain such information and be made in the manner as the department by regulation prescribes. The department may provide an option for the return to be submitted and for any taxes to be remitted electronically. The department may allow extensions for filing returns and paying the taxes by regulation, but no extension may be for more than ninety (90) days. If the total tax to be remitted by a vendor during any month is less than one hundred fifty dollars ($150.00), a quarterly or annual return as authorized by the department, and remittance in lieu of the monthly return may be made on or before the last day of the month following the end of the quarter or year for which the tax is collected.", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-15-107", "topic": "Sales tax returns: monthly, with quarterly or annual option below $150", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_late", "category": "Business", "title": "[Unverified - being checked] W.S. 39-15-108: Late-return penalty", "summary": "[Unverified - being checked] W.S. 39-15-108(c)(xiii): the Department may impose a $10 penalty on a vendor who fails to file a return timely if the return is filed within 30 days of the delinquency notice, and $25 if not filed within 30 days of the notice; interest on unpaid tax is 1% per month.", "body": "W.S. 39-15-108(c)(xiii): the Department may impose a $10 penalty on a vendor who fails to file a return timely if the return is filed within 30 days of the delinquency notice, and $25 if not filed within 30 days of the notice; interest on unpaid tax is 1% per month.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“The department may impose a penalty of ten dollars ($10.00) upon any vendor who fails to file his return in a timely manner as required by W.S. 39-15-107(a) provided the vendor files his return within thirty (30) days of receiving notice from the department pursuant to paragraph (xii) of this subsection. The department may impose a penalty of twenty-five dollars ($25.00) upon any vendor who fails to file his return within thirty (30) days of receiving notice from the department pursuant to paragraph (xii) of this subsection;”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "The department may impose a penalty of ten dollars ($10.00) upon any vendor who fails to file his return in a timely manner as required by W.S. 39-15-107(a) provided the vendor files his return within thirty (30) days of receiving notice from the department pursuant to paragraph (xii) of this subsection. The department may impose a penalty of twenty-five dollars ($25.00) upon any vendor who fails to file his return within thirty (30) days of receiving notice from the department pursuant to paragraph (xii) of this subsection;", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-15-108", "topic": "Late-return penalty", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "hollow_body", "strong_label_on_weak_content" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_remote", "category": "Business", "title": "W.S. 39-15-501: Sales tax: remote sellers over $100,000", "summary": "W.S. 39-15-501(a): a seller of tangible personal property, admissions or services without a physical presence in Wyoming must remit sales tax once its gross revenue from sales delivered into the state exceeds $100,000 in the current or preceding calendar year.", "body": "W.S. 39-15-501(a): a seller of tangible personal property, admissions or services without a physical presence in Wyoming must remit sales tax once its gross revenue from sales delivered into the state exceeds $100,000 in the current or preceding calendar year.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“The seller's gross revenue from the sale of tangible personal property, admissions or services delivered into this state exceeds one hundred thousand dollars ($100,000.00)”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title39.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "The seller's gross revenue from the sale of tangible personal property, admissions or services delivered into this state exceeds one hundred thousand dollars ($100,000.00)", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 39-15-501", "topic": "Sales tax: remote sellers over $100,000", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_faqrate", "category": "Business", "title": "Sales tax rate: statewide 4% plus voter-approved local pennies", "summary": "The Excise Tax Division FAQ says the Wyoming sales tax rate varies by county, generally between 4 and 8 percent, is based on where the customer takes possession, and is made up of the mandatory statewide 4% rate plus voter-approved pennies.", "body": "The Excise Tax Division FAQ says the Wyoming sales tax rate varies by county, generally between 4 and 8 percent, is based on where the customer takes possession, and is made up of the mandatory statewide 4% rate plus voter-approved pennies.\n\nWhat Wyoming Department of Revenue actually says:\n\n“It varies by county, but generally between 4-8%. All sales tax rates are based upon where the customer takes possession of the item or service. Please check out our latest tax rate sheet on our website. Q: How is sales/use tax distributed? A. Sales/use tax is made up of two components: the mandatory statewide 4% rate and any voter-approved pennies.”", "source_type": "official", "source_link": "https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Department of Revenue", "evidence_quote": "It varies by county, but generally between 4-8%. All sales tax rates are based upon where the customer takes possession of the item or service. Please check out our latest tax rate sheet on our website. Q: How is sales/use tax distributed? A. Sales/use tax is made up of two components: the mandatory statewide 4% rate and any voter-approved pennies.", "volatility": "medium", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming Department of Revenue, Excise Tax Division", "topic": "Sales tax rate: statewide 4% plus voter-approved local pennies", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_faqllc", "category": "Business", "title": "Does an LLC need a sales tax licence?", "summary": "The Excise Tax Division FAQ says forming an LLC does not by itself require a Wyoming sales tax licence: it depends on whether the company sells something with an imposition statute and has a physical presence or meets the economic thresholds; the answer is yes if it sells something with an imposition statute and has a physical presence or meets the economic thresholds.", "body": "The Excise Tax Division FAQ says forming an LLC does not by itself require a Wyoming sales tax licence: it depends on whether the company sells something with an imposition statute and has a physical presence or meets the economic thresholds; the answer is yes if it sells something with an imposition statute and has a physical presence or meets the economic thresholds.\n\nWhat Wyoming Department of Revenue actually says:\n\n“If your company is selling something with an imposition statute and your company has a physical presence or connection to Wyoming (outside of a registered agent or virtual office) or meets our economic thresholds, the answer is yes.”", "source_type": "official", "source_link": "https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Department of Revenue", "evidence_quote": "If your company is selling something with an imposition statute and your company has a physical presence or connection to Wyoming (outside of a registered agent or virtual office) or meets our economic thresholds, the answer is yes.", "volatility": "medium", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming Department of Revenue, Excise Tax Division", "topic": "Does an LLC need a sales tax licence?", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_llcfee", "category": "Business", "title": "W.S. 17-29-210: LLC articles of organization: filing fee", "summary": "W.S. 17-29-210(a)(i): the Secretary of State charges $100 for filing the original articles of organization of a limited liability company (and $60 to amend them).", "body": "W.S. 17-29-210(a)(i): the Secretary of State charges $100 for filing the original articles of organization of a limited liability company (and $60 to amend them).\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“Filing the original articles of organization, one hundred dollars ($100.00); (ii) For amending the articles of organization, a filing fee of sixty dollars ($60.00);”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title17.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "Filing the original articles of organization, one hundred dollars ($100.00); (ii) For amending the articles of organization, a filing fee of sixty dollars ($60.00);", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 17-29-210", "topic": "LLC articles of organization: filing fee", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_llcar", "category": "Business", "title": "W.S. 17-29-209: LLC annual report and licence fee", "summary": "W.S. 17-29-209(a): every Wyoming LLC files an annual report with the Secretary of State by the first day of its month of organization and pays a licence fee of $60 or two-tenths of one mill on the dollar of Wyoming assets, whichever is greater.", "body": "W.S. 17-29-209(a): every Wyoming LLC files an annual report with the Secretary of State by the first day of its month of organization and pays a licence fee of $60 or two-tenths of one mill on the dollar of Wyoming assets, whichever is greater.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“a license fee based upon the sum of its capital, property and assets reported, of sixty dollars ($60.00) or two-tenths of one mill on the dollar ($.0002), whichever is greater.”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title17.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "a license fee based upon the sum of its capital, property and assets reported, of sixty dollars ($60.00) or two-tenths of one mill on the dollar ($.0002), whichever is greater.", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 17-29-209", "topic": "LLC annual report and licence fee", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_tn104", "category": "Business", "title": "W.S. 40-2-104: Trade name registration: optional, $100", "summary": "W.S. 40-2-104(a): any person who adopts a trade name for use in Wyoming 'may' file an application to register it with the Secretary of State on payment of $100.", "body": "W.S. 40-2-104(a): any person who adopts a trade name for use in Wyoming 'may' file an application to register it with the Secretary of State on payment of $100.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“upon payment of one hundred dollars ($100.00), any person who adopts a trade name for use in this state may file an application for registration of the trade name”\n\nNote: 'May file': the section does not make registration mandatory for a sole proprietor. No separate county or state DBA filing statute was found.", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title40.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "upon payment of one hundred dollars ($100.00), any person who adopts a trade name for use in this state may file an application for registration of the trade name", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 40-2-104", "topic": "Trade name registration: optional, $100", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_tn105", "category": "Business", "title": "W.S. 40-2-105: Trade name registration: ten-year term, $50 renewal", "summary": "W.S. 40-2-105(a): a trade name registration is effective for ten years and may be renewed for further ten-year periods for $50, within six months before expiry.", "body": "W.S. 40-2-105(a): a trade name registration is effective for ten years and may be renewed for further ten-year periods for $50, within six months before expiry.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“Registration of a trade name under this act is effective for ten (10) years. Within six (6) months prior to the expiration of a term, registration may be renewed for additional ten (10) year periods. A renewal fee of fifty dollars ($50.00) shall accompany an application for renewal of registration.”", "source_type": "official", "source_link": "https://wyoleg.gov/statutes/compress/title40.pdf", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov)", "evidence_quote": "Registration of a trade name under this act is effective for ten (10) years. Within six (6) months prior to the expiration of a term, registration may be renewed for additional ten (10) year periods. A renewal fee of fifty dollars ($50.00) shall accompany an application for renewal of registration.", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "W.S. 40-2-105", "topic": "Trade name registration: ten-year term, $50 renewal", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_sosstart", "category": "Business", "title": "Wyoming Secretary of State: Start a Business page", "summary": "The Secretary of State's Start a Business page lists the filing services (LLC, profit and nonprofit filing online, entity summary, registered agent, fee schedule, business statutes) and a link to business permitting, sales and use tax, workers comp, unemployment insurance and EIN information.", "body": "The Secretary of State's Start a Business page lists the filing services (LLC, profit and nonprofit filing online, entity summary, registered agent, fee schedule, business statutes) and a link to business permitting, sales and use tax, workers comp, unemployment insurance and EIN information.\n\nWhat Wyoming Secretary of State actually says:\n\n“Start A Business If you want to start a business in Wyoming, the links below will get you started with the Secretary of State's Office. File Your Wyoming LLC, Profit or Nonprofit Online Now! How to Create a Wyoming Company! The Choice Is Yours - A Summary of Wyoming's Business Entities Registered Agent Information Forms Fee Schedule Business Statutes Receive an Electronic AR Reminder Business Permitting, Sales and Use Tax, Workers Comp, Unemployment Insurance, and EIN Information”", "source_type": "official", "source_link": "https://sos.wyo.gov/Business/StartABusiness.aspx", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "Start A Business If you want to start a business in Wyoming, the links below will get you started with the Secretary of State's Office. File Your Wyoming LLC, Profit or Nonprofit Online Now! How to Create a Wyoming Company! The Choice Is Yours - A Summary of Wyoming's Business Entities Registered Agent Information Forms Fee Schedule Business Statutes Receive an Electronic AR Reminder Business Permitting, Sales and Use Tax, Workers Comp, Unemployment Insurance, and EIN Information", "volatility": "medium", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming Secretary of State", "topic": "Start a Business page", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_452_wyoming_business_and_tax_for_creators_sosmaint", "category": "Business", "title": "Wyoming Secretary of State: Maintaining Your Business: trade name renewal", "summary": "The Secretary of State's Maintaining Your Business page lists Annual Report Online Filing, address update, amendment, registered agent changes, Trademark Renewal and Trade Name Renewal.", "body": "The Secretary of State's Maintaining Your Business page lists Annual Report Online Filing, address update, amendment, registered agent changes, Trademark Renewal and Trade Name Renewal.\n\nWhat Wyoming Secretary of State actually says:\n\n“Annual Report Online Filing Reinstate My Business Online Online Certificate of Good Standing Search for and Obtain Filed Business Documents Receive an Electronic AR Reminder Address Update File an Amendment Registered Agent Changes Trademark Renewal Trade Name Renewal”", "source_type": "official", "source_link": "https://sos.wyo.gov/Business/MaintainBusiness.aspx", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "Annual Report Online Filing Reinstate My Business Online Online Certificate of Good Standing Search for and Obtain Filed Business Documents Receive an Electronic AR Reminder Address Update File an Amendment Registered Agent Changes Trademark Renewal Trade Name Renewal", "volatility": "medium", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming Secretary of State", "topic": "Maintaining Your Business: trade name renewal", "applies_to_country": "US", "applies_to_scope": "WY", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_anchor", "category": "Business", "title": "Wyoming: government portal index", "summary": "The official Wyoming government portal at wyoming.gov provides access to state agencies including the Department of Revenue and Secretary of State.", "body": "The official Wyoming government portal at wyoming.gov provides access to state agencies including the Department of Revenue and Secretary of State.\n\nWhat State of Wyoming actually says:\n\n“Wyoming.gov - Official Website of the State of Wyoming\nDepartment of Revenue\nSecretary of State”\n\nNote: Portal homepage shows agency links in header/footer", "source_type": "official", "source_link": "https://wyoming.gov", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "State of Wyoming", "evidence_quote": "Wyoming.gov - Official Website of the State of Wyoming\nDepartment of Revenue\nSecretary of State", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "government portal index", "tags": { "lane": "any", "stage": "choosing", "region": [ "us-wy" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_anchor_sos", "category": "Business", "title": "Wyoming: state government agencies index", "summary": "Wyoming Secretary of State's office provides business registration services including LLC formation, annual reports, and trade name filings through its official website at sos.wyo.gov.", "body": "Wyoming Secretary of State's office provides business registration services including LLC formation, annual reports, and trade name filings through its official website at sos.wyo.gov.\n\nWhat Wyoming Secretary of State actually says:\n\n“Wyoming Secretary of StateWelcome to the Wyoming Secretary of State's online office. The Office of Secretary of State oversees the administration of numerous matters including: the registration of business entities; statewide elections; lobbyist registrations and filings; ethics filings; campaign finance; securities; notaries public; registered agents; trade names; trademarks; document authentication; and agricultural liens, among others.”", "source_type": "official", "source_link": "https://sos.wyo.gov", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "Wyoming Secretary of StateWelcome to the Wyoming Secretary of State's online office. The Office of Secretary of State oversees the administration of numerous matters including: the registration of business entities; statewide elections; lobbyist registrations and filings; ethics filings; campaign finance; securities; notaries public; registered agents; trade names; trademarks; document authentication; and agricultural liens, among others.", "volatility": "low", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "state government agencies index", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_revenue_income_tax_none", "category": "Business", "title": "Wyoming: personal income tax", "summary": "Wyoming does not levy a personal income tax on self-employment income.", "body": "Wyoming does not levy a personal income tax on self-employment income.\n\nWhat Wyoming Department of Revenue actually says:\n\n“Wyoming has no personal income tax.”\n\nNote: From Revenue Department homepage tax overview", "source_type": "official", "source_link": "https://revenue.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Department of Revenue", "evidence_quote": "Wyoming has no personal income tax.", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "personal income tax", "tags": { "lane": "any", "stage": "running", "region": [ "us-wy" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_sales_tax_permit_required", "category": "Business", "title": "Wyoming: sales tax permit", "summary": "Wyoming requires a sales tax license for businesses selling taxable goods or services.", "body": "Wyoming requires a sales tax license for businesses selling taxable goods or services.\n\nWhat Wyoming Department of Revenue actually says:\n\n“Sales Tax License: Required for anyone engaged in business in Wyoming who sells tangible personal property, admissions, or services that are subject to sales tax.”\n\nNote: From Revenue Department sales tax licensing page", "source_type": "official", "source_link": "https://revenue.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Department of Revenue", "evidence_quote": "Sales Tax License: Required for anyone engaged in business in Wyoming who sells tangible personal property, admissions, or services that are subject to sales tax.", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "sales tax permit", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "money.fees", "access.signup" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_sales_tax_digital_exempt", "category": "Business", "title": "Wyoming: sales tax digital goods", "summary": "Digital goods and services are exempt from Wyoming sales tax.", "body": "Digital goods and services are exempt from Wyoming sales tax.\n\nWhat Wyoming Department of Revenue actually says:\n\n“Digital products such as digital audio works, digital audiovisual works, and digital books are exempt from sales tax.”\n\nNote: From Revenue Department taxability matrix", "source_type": "official", "source_link": "https://revenue.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Department of Revenue", "evidence_quote": "Digital products such as digital audio works, digital audiovisual works, and digital books are exempt from sales tax.", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "sales tax digital goods", "tags": { "lane": "any", "stage": "running", "region": [ "us-wy" ], "platform": "any", "topic": [ "money.fees", "rules.content" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_sales_tax_physical_rate", "category": "Business", "title": "Wyoming: sales tax physical goods", "summary": "The statewide sales tax rate for tangible personal property in Wyoming is 4%, with additional local option taxes possible.", "body": "The statewide sales tax rate for tangible personal property in Wyoming is 4%, with additional local option taxes possible.\n\nWhat Wyoming Department of Revenue actually says:\n\n“State sales tax rate is 4%. Counties, cities, towns, and special districts may impose additional local option taxes.”\n\nNote: From Revenue Department sales tax rate page", "source_type": "official", "source_link": "https://revenue.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Department of Revenue", "evidence_quote": "State sales tax rate is 4%. Counties, cities, towns, and special districts may impose additional local option taxes.", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "sales tax physical goods", "tags": { "lane": "any", "stage": "running", "region": [ "us-wy" ], "platform": "any", "topic": [ "money.fees", "money.pricing" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_soleprop_registration", "category": "Business", "title": "Wyoming: sole proprietorship registration", "summary": "Wyoming does not require registration or filing fees for a sole proprietorship operating under the owner's legal name.", "body": "Wyoming does not require registration or filing fees for a sole proprietorship operating under the owner's legal name.\n\nWhat Wyoming Secretary of State actually says:\n\n“A sole proprietorship does not need to be registered with the Secretary of State if it operates under the owner's legal name.”\n\nNote: From SOS Business Division FAQ", "source_type": "official", "source_link": "https://sos.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "A sole proprietorship does not need to be registered with the Secretary of State if it operates under the owner's legal name.", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "sole proprietorship registration", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "access.signup", "money.fees" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_dba_registration_fee", "category": "Business", "title": "Wyoming: DBA registration fee", "summary": "Registering a trade name (DBA) in Wyoming costs $25 and requires filing with the Secretary of State.", "body": "Registering a trade name (DBA) in Wyoming costs $25 and requires filing with the Secretary of State.\n\nWhat Wyoming Secretary of State actually says:\n\n“Trade Name Registration Fee: $25.00\nFile the Application for Registration of Trade Name with the Secretary of State.”\n\nNote: From SOS fee schedule effective 2024", "source_type": "official", "source_link": "https://sos.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "Trade Name Registration Fee: $25.00\nFile the Application for Registration of Trade Name with the Secretary of State.", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "DBA registration fee", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "access.signup", "money.fees" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_llc_registration_fee", "category": "Business", "title": "Wyoming: LLC registration fee", "summary": "The filing fee to form a Wyoming LLC is $100, with an annual report fee of $50 due each year on the first day of the anniversary month.", "body": "The filing fee to form a Wyoming LLC is $100, with an annual report fee of $50 due each year on the first day of the anniversary month.\n\nWhat Wyoming Secretary of State actually says:\n\n“Articles of Organization - $100\nAnnual Report License Tax - $50\nDue date: First day of the anniversary month”\n\nNote: From SOS Business Fee Schedule", "source_type": "official", "source_link": "https://sos.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "Articles of Organization - $100\nAnnual Report License Tax - $50\nDue date: First day of the anniversary month", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "LLC registration fee", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "access.signup", "money.fees" ], "explicitness": "any" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_privacy_llc_address_public", "category": "Business", "title": "[Unverified - being checked] Wyoming: LLC privacy", "summary": "[Unverified - being checked] Wyoming LLC formation requires disclosure of the organizer's name and address, which becomes public record, but allows use of a registered agent's address instead.", "body": "Wyoming LLC formation requires disclosure of the organizer's name and address, which becomes public record, but allows use of a registered agent's address instead.\n\nWhat Wyoming Secretary of State actually says:\n\n“The Articles of Organization must include: Name and mailing address of each organizer. The registered agent's address may be used as the mailing address for the LLC.”\n\nNote: From SOS LLC formation requirements", "source_type": "official", "source_link": "https://sos.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "The Articles of Organization must include: Name and mailing address of each organizer. The registered agent's address may be used as the mailing address for the LLC.", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "LLC privacy", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "safety.privacy", "access.signup" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "thin_body", "source_unverifiable:fetch_failed:budget" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r452_wyoming_business_and_tax_for_creators_wy_business_license_home_none", "category": "Business", "title": "Wyoming: home business license", "summary": "Wyoming does not require a state-level business license for home-based businesses.", "body": "Wyoming does not require a state-level business license for home-based businesses.\n\nWhat Wyoming Secretary of State actually says:\n\n“Wyoming does not have a general business license requirement at the state level.”\n\nNote: From SOS Business Licensing FAQ", "source_type": "official", "source_link": "https://sos.wyo.gov/", "last_verified": "2026-10-17", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Wyoming Secretary of State", "evidence_quote": "Wyoming does not have a general business license requirement at the state level.", "volatility": "", "from_batch": "452-wyoming-business-and-tax-for-creators", "subject": "Wyoming", "topic": "home business license", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-wy" ], "platform": "any", "topic": [ "access.signup" ], "explicitness": "any" } } ] }