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Wyoming Income Taxes

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"The Equality State"

Wyoming Income Tax Filing Deadline

Wyoming does not levy an income tax on individuals. This means that you don't need to file a Wyoming state tax return.

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Wyoming Tax Facts

WY Income Tax:

Wyoming does not collect individual income tax.

WY Sales Tax:

Wyoming has a 4% state sales tax rate. The state's department of revenue also administers 49 sales and use tax exemptions.

Counties have the option of collecting an additional general purpose tax of 1%, as well as an economic development tax of 0.25%. There is also a county lodging tax, which varies from 2% to 4%.

More information on Wyoming Sales Tax

WY Personal Property Tax:

Personal property tax in Wyoming is based on the property's assessed value. Wyoming's Department of Revenue's Ad Valorem Tax Division supports, trains, and guides local government agencies in the set valuation, assessment, and taxation of locally assessed property.

Wyoming is a "fractional assessment" state, which means that property tax only applies to a fraction of the full market value of the property. This fraction is the property's assessed value. For most personal properties, only 9.5% of market value is subject to tax.

Properties that are valued are the residence itself and any additional structures and land. Home furnishings or furniture are exempt from property taxes, except where they are part of a furnished rental property.

Statutes limit the increases of personal property tax rates.For WY county revenue, the tax rate cannot exceed 12 mills (or 1.2%) of assessed value. Towns and cities have a limited rate of 8 mills (or 0.8%). State law also limits the property tax rate for all governmental purposes (with very few exceptions).

There are certain properties that are exempt from the WY personal property tax, which include:

  • Personal property held for family or personal use (excludes mobile homes)
  • Inventories (if held for resale)
  • Pollution control property and equipment
  • Snowmobiles
  • Veterans' property
  • Cash
  • Receivable accounts
  • Stocks and bonds
  • All livestock, including livestock in feed lots being fed for slaughter (ad valorem taxation only)
  • Property used for religious, educational, charitable, fraternal, benevolent, and government purposes
  • Improvements for handicapped access

The state offers various property tax relief programs for certain taxpayers, including homeowners, lower-income citizens, veterans, and elderly and disabled taxpayers.

Odd Tax Fact:

Candy is usually exempt from sales tax since Wyoming considers it food. However, if it's sold in a vending machine (typically designed for immediate consumption) or if it's a novelty item that has a value of over 50% of its price (i.e. PEZ dispenser), the candy and/or item is taxable. Candy refills are considered food and exempt from the sales tax.

State Tax Agency:

For more information, you can visit the website of the Wyoming Department of Revenue.

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