{
  "batch": "6739-wyoming-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r6739_wyoming_state_creator_tax_deductions_6739_wyoming_state_creator_tax_deductions_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. 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. 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": "6739-wyoming-state-creator-tax-deductions",
      "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_r6739_wyoming_state_creator_tax_deductions_6739_wyoming_state_creator_tax_deductions_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": "6739-wyoming-state-creator-tax-deductions",
      "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_r6739_wyoming_state_creator_tax_deductions_6739_wyoming_state_creator_tax_deductions_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": "6739-wyoming-state-creator-tax-deductions",
      "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_r6739_wyoming_state_creator_tax_deductions_6739_wyoming_state_creator_tax_deductions_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": "6739-wyoming-state-creator-tax-deductions",
      "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_r6739_wyoming_state_creator_tax_deductions_6739_wyoming_state_creator_tax_deductions_abs_conform",
      "category": "Business",
      "title": "[Unverified - being checked] W.S. Title 39, Chapter 12: Conformity to the Internal Revenue Code: no state income tax return to conform",
      "summary": "[Unverified - being checked] Wyoming's statutes contain no individual income tax and therefore no state conformity or decoupling rule, no state home-office deduction, no state Section 179 or depreciation rule and no state self-employed health-insurance deduction; Chapter 12 (Income Tax) is a single preemption section.",
      "body": "Wyoming's statutes contain no individual income tax and therefore no state conformity or decoupling rule, no state home-office deduction, no state Section 179 or depreciation rule and no state self-employed health-insurance deduction; Chapter 12 (Income Tax) is a 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 (wyoleg.gov) searched for 'Internal Revenue Code', 'depreciation', 'home office' and 'health insurance' on 2026-10-18; hits for the first two are only motor-fuel registration, property valuation and severance-tax cost provisions, and the other two have none, so no individual-return conformity rule exists. Federal-return references appear only in property tax refund and exemption provisions. The Department of Revenue site has no individual-deductions page.",
      "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": "6739-wyoming-state-creator-tax-deductions",
      "subject": "W.S. Title 39, Chapter 12",
      "topic": "Conformity to the Internal Revenue Code: no state income tax return to conform",
      "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_r6739_wyoming_state_creator_tax_deductions_6739_wyoming_state_creator_tax_deductions_tpp",
      "category": "Business",
      "title": "W.S. 39-15-101: Sales tax on equipment: prewritten software is tangible personal property",
      "summary": "W.S. 39-15-101(a)(ix): 'tangible personal property' means personal property that can be seen, weighed, measured, felt or touched; it includes electricity, water, gas, steam and prewritten computer software. Equipment bought for a business is a sale of tangible personal property unless an exemption applies.",
      "body": "W.S. 39-15-101(a)(ix): 'tangible personal property' means personal property that can be seen, weighed, measured, felt or touched; it includes electricity, water, gas, steam and prewritten computer software. Equipment bought for a business is a sale of tangible personal property unless an exemption applies.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“\"Tangible personal property\" means all personal property that can be seen, weighed, measured, felt or touched, or that is in any other manner perceptible to the senses. \"Tangible personal property\" includes electricity, water, gas, steam and prewritten computer software;”",
      "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": "\"Tangible personal property\" means all personal property that can be seen, weighed, measured, felt or touched, or that is in any other manner perceptible to the senses. \"Tangible personal property\" includes electricity, water, gas, steam and prewritten computer software;",
      "volatility": "low",
      "from_batch": "6739-wyoming-state-creator-tax-deductions",
      "subject": "W.S. 39-15-101",
      "topic": "Sales tax on equipment: prewritten software is 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_r6739_wyoming_state_creator_tax_deductions_6739_wyoming_state_creator_tax_deductions_hw",
      "category": "Business",
      "title": "W.S. 39-15-103: Sales tax on computer hardware",
      "summary": "W.S. 39-15-103(a)(i)(O): the sales price paid for computer hardware, including the basic set of operating instructions called system software necessary to its basic operation, and for the hardware media used to transfer computer software programs, is subject to Wyoming sales tax.",
      "body": "W.S. 39-15-103(a)(i)(O): the sales price paid for computer hardware, including the basic set of operating instructions called system software necessary to its basic operation, and for the hardware media used to transfer computer software programs, is subject to Wyoming sales tax.\n\nWhat Wyoming Legislative Service Office (Wyoming Statutes on wyoleg.gov) actually says:\n\n“(O) The sales price paid for computer hardware including the basic set of operating instructions called system software which is necessary to the basic operation of the computer hardware and the sales price paid for the hardware media used to transfer computer software programs;”",
      "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": "(O) The sales price paid for computer hardware including the basic set of operating instructions called system software which is necessary to the basic operation of the computer hardware and the sales price paid for the hardware media used to transfer computer software programs;",
      "volatility": "low",
      "from_batch": "6739-wyoming-state-creator-tax-deductions",
      "subject": "W.S. 39-15-103",
      "topic": "Sales tax on computer hardware",
      "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_r6739_wyoming_state_creator_tax_deductions_6739_wyoming_state_creator_tax_deductions_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.",
      "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.\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": "6739-wyoming-state-creator-tax-deductions",
      "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_r6739_wyoming_state_creator_tax_deductions_wy_statutes_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Wyoming: statutory code index",
      "summary": "[Unverified - being checked] Wyoming's statutes are published on the official Wyoming Legislature site at wyoleg.gov under the Wyoming Statutes index page listing 41 titles including Title 39 (Revenue and Taxation).",
      "body": "Wyoming's statutes are published on the official Wyoming Legislature site at wyoleg.gov under the Wyoming Statutes index page listing 41 titles including Title 39 (Revenue and Taxation).\n\nWhat Wyoming Legislature actually says:\n\n“Wyoming Statutes 2023 Title 1 (General Provisions) through Title 41 (Water Quality) - Current through 2023 Session”\n\nNote: Anchor record. The page heading shows the full list of titles.",
      "source_type": "official",
      "source_link": "https://wyoleg.gov/Legislation/2023/WS00",
      "last_verified": "2026-10-16",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Wyoming Legislature",
      "evidence_quote": "Wyoming Statutes 2023 Title 1 (General Provisions) through Title 41 (Water Quality) - Current through 2023 Session",
      "volatility": "",
      "from_batch": "6739-wyoming-state-creator-tax-deductions",
      "subject": "Wyoming",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "any"
        ],
        "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"
      }
    }
  ]
}