Get your tax IDs in Wyoming

An EIN, if you need one, comes from the IRS. Wyoming then adds a sales tax license when you sell taxable goods or services. There is no state income tax account. Hiring adds unemployment insurance and workers’ compensation through one registration.

What’s different in Wyoming

• No state income tax. Wyoming has no individual or corporate income tax¹.
• A Wyoming filing is not a sales tax license. The Excise Tax FAQ says forming an LLC does not by itself require a sales tax license². A registered agent alone is not the connection that creates one.
• The sales tax rate is a map. Statewide 4%, then local taxes, generally between 4% and 8%, by county².
• Unemployment and workers’ compensation are one registration with the Department of Workforce Services. The department tells you which of the two you owe.

Do this

1. Get an EIN from the IRS if you need one. It is free and, if approved, issued immediately¹² online. The Secretary of State does not issue it and does not collect it. Don’t pay a website to apply for you.
2. Decide whether you need a sales tax license. Start with the Excise Tax FAQ. It says forming an LLC does not by itself require a sales tax license. A store selling tangible personal property: yes, if you sell tangible personal property from a physical store. Other sales and services: ask the Department of Revenue for a written answer. Contractors on real property: in most cases, no, because a contractor on real property is the consumer of the materials. The same FAQ says a license is also required when the company meets the Department's economic thresholds². For a seller with no physical presence in Wyoming, W.S. 39-15-501 sets that threshold at more than $100,000 of gross revenue from taxable sales delivered into Wyoming in the current or previous calendar year⁶. The sales tax rules add that a registered agent, a virtual office, or an accounting firm in Wyoming does not by itself require a license⁵.
3. Apply in WYIFS if you are a vendor. Create the account first, then apply for the license. The process takes about two weeks for the online application². Paper applications are accepted and take longer because of the mail. The license fee under W.S. 39-15-106 is $60 for a new vendor, except some remote sellers⁶. The rules also say a seller who sells only through a licensed marketplace facilitator does not have to get a separate license. Under the same rules, a vendor making occasional sales, a separate event four or fewer times in a calendar year, does not have to collect sales tax. A sale at an organized event with multiple vendors is not an occasional sale⁵.
4. Look up the rate for the place the customer takes possession. The bands are below. Use the latest chart on the rate chart page. The page says the most recent chart is the one in effect.
5. File on the schedule the department assigns. Frequency is monthly, quarterly, or annually, assigned when you are licensed. Monthly returns are due the last day of the month after the sales. Quarterly returns are due January 31, April 30, July 31, and October 31. Annual returns are due January 31. A due date moves to the next business day if the due date is a weekend or a federal or Wyoming holiday. Filing early earns a vendor compensation credit if you report and pay by the 15th of the month the tax is due. W.S. 39-15-107 sets the credit at 1.95%⁶ of the tax due, and the rule caps it at $500. A late return brings interest and a penalty⁵. The rule does not print the penalty rate or the interest rate.* Check the bill.
6. Register with Workforce Services when you will have people working here. The new employer page says to register with the Department of Workforce Services before you file a report, so the department can decide unemployment and workers' compensation coverage. Do it at WYUI.wyo.gov before anyone starts. Workers’ compensation is required before work starts when the industry is extra-hazardous, and the coverage comes through the Department of Workforce Services¹³. Registration is still required so the department can decide, even when coverage may be optional. If the act covers you, apply and receive a statement of coverage before starting work⁷.
7. Report each new hire to the Wyoming New Hire Reporting Center. That Department of Workforce Services page links to the reporting service. The statute says 20 days after hiring, or two electronic transmissions a month that are 12 to 16 days apart. The report is a W-4, or an equivalent form the department approves¹⁴. The hiring guide covers the federal side.

Sales tax and income tax

General sales tax, from the Excise Tax FAQ:

• Statewide rate: 4%. Local voter-approved taxes sit on top. The total is generally between 4% and 8%, by county².
• The rate is where the customer takes possession of the item or service².
• Groceries: most food for home consumption is exempt, and not all grocery food is².
• Restaurant food: taxable².
• Alcohol: taxable, because alcohol is excluded from the food exemption².
• Use tax: the same rate as sales tax, reported by the buyer on goods and services bought outside Wyoming for use in the state². It uses the sales tax rate for that place.
• Lodging has its own statewide assessment of 5%², plus any local lodging tax. That is separate from the general sales tax.

There is no Wyoming individual or corporate income tax return. Wyoming has no individual or corporate income tax¹. The taxes the Excise Tax Division lists are sales tax, use tax, lodging tax, nicotine products tax, prepaid wireless tax, wind generation tax, nuclear generation tax, and estate tax². Federal income tax, self-employment tax, and estimated tax still follow the IRS rules. An S corporation election is still filed with the IRS. It does not create a Wyoming income tax.

Unemployment tax, once you are liable, applies to the first $33,800 each employee earns in 2026. The 2027 base on the same table is $34,900⁸. Quarterly reports are due April 30, July 31, October 31, and January 31. A due date moves to the next business day when the last day of the following month is a weekend or a holiday¹⁰. A new employer pays an industry base rate plus four added factors. The page does not print the industry percentages.* The notice does. If you file a report before you finish registration, the base rate becomes 8.5%⁹. That figure is the highest base rate, and the four added factors still sit on top of it.

What you get back

An EIN from the IRS if you applied, a sales tax license if the department required one, and a Workforce Services account once you registered. Write down the sales tax frequency the department assigns. It is not something you choose. The industry unemployment rate arrives on a notice after registration.