{
  "batch": "6734-wyoming-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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 income tax preemption at Chapter 12 and the sales and use tax at Chapter 15. 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 income tax preemption at Chapter 12 and the sales and use tax at Chapter 15. 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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_abs_est",
      "category": "Business",
      "title": "W.S. Title 39, Chapter 12: Estimated payments and state filing deadline: none, because there is no individual income tax",
      "summary": "The Wyoming Statutes contain no provision requiring a self-employed individual to file a state income tax return or make quarterly estimated payments; Chapter 12 (Income Tax) consists of the single preemption section.",
      "body": "The Wyoming Statutes contain no provision requiring a self-employed individual to file a state income tax return or make quarterly estimated payments; Chapter 12 (Income Tax) consists of the single preemption section.\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.”\n\nNote: ABSENCE RECORD (inferred from the sections read, not from operative text). Index searched: Wyoming Statutes Title 39 in the wyoleg.gov title PDF searched for 'estimated', 'individual income' and 'withholding' on 2026-10-18; the only income-tax chapter is Chapter 12. Federal estimated-tax rules are federal and not recorded here.",
      "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": "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": "medium",
      "from_batch": "6734-wyoming-creator-tax-treatment",
      "subject": "W.S. Title 39, Chapter 12",
      "topic": "Estimated payments and state filing deadline: none, because there is 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"
      }
    },
    {
      "id": "learn_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_abs_1099",
      "category": "Business",
      "title": "W.S. Title 39, Chapter 12: State copy of 1099-K / 1099-NEC or withholding on platform payouts: none",
      "summary": "No Wyoming statute read requires a state copy of a 1099-K or 1099-NEC or imposes state withholding on platform payouts; the state-level information return and withholding rules that other states have depend on an income tax, which Wyoming does not levy.",
      "body": "No Wyoming statute read requires a state copy of a 1099-K or 1099-NEC or imposes state withholding on platform payouts; the state-level information return and withholding rules that other states have depend on an income tax, which Wyoming does not levy.\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.”\n\nNote: ABSENCE RECORD (inferred from the sections read, not from operative text). Index searched: Wyoming Statutes Title 39 (wyoleg.gov) searched for '1099', 'information return' and 'withholding' on 2026-10-18; no state information-return rule for platform payouts was found. The Department of Revenue site has no page on 1099 filing.",
      "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": "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": "medium",
      "from_batch": "6734-wyoming-creator-tax-treatment",
      "subject": "W.S. Title 39, Chapter 12",
      "topic": "State copy of 1099-K / 1099-NEC or withholding on platform payouts: none",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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_r6734_wyoming_creator_tax_treatment_6734_wyoming_creator_tax_treatment_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": "6734-wyoming-creator-tax-treatment",
      "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"
      }
    }
  ]
}