Wyoming

What's New


By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates N/A
Standard Deduction
  • N/A
  • Personal Exemption N/A
    Dependent Exemption N/A
    Earned Income Tax Credit (EITC) None
  • No broad based personal income tax
  • Corporate Income Tax Features (2015)
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting N/A
    Apportionment Factor (Payroll) N/A
    Apportionment Factor (Property) N/A
    Apportionment Factor (Sales) N/A
    Sales Tax Features (2015)
    State Sales Tax Rate 4.00%
    Average Local Sales Tax Rate 1.45%
    Average Combined State & Local Sales Tax Rate 5.45%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Exempt
    Number of Services Taxed 58 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • Sales tax applies to digital goods and services
  • Property Tax Features (2015)
  • Does not provide a meaningful homestead exemption or circuit breaker for non-elderly taxpayers.
  • Comparatively low property taxes.
  • Majority of property taxes paid by mineral industry.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.24
    Diesel Tax Rate (per gallon) $0.24
    Cigarette Tax Rate (per pack) $0.60
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita N/A
    Tax Policy Oversight
    Tax Expenditure Report None
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015

     

    RESOURCES

     
    State Tax & Revenue Information
     
    Tax Expenditure Reports
     
    State Statutes & Legislation
     
    State Tax Forms
     
    State Legislative Summaries
     

    ORGANIZATIONS