State & Local Tax (SALT)
State Tax Deadlines
Priyanka B A
Wyoming has no individual income tax and no corporate income tax, so there is no state income return to file for either people or businesses. That makes the Wyoming calendar short. What a business does deal with is sales and use tax and an annual report, neither of which tracks the federal income-tax dates.
Does Wyoming have an income tax?
No. Wyoming imposes neither an individual nor a corporate income tax, so individuals file no state return and there is no state equivalent of a Form 1120 or pass-through return. The state funds itself largely through sales, use, and severance taxes rather than income.
What does a Wyoming business actually file?
The main recurring filing is sales and use tax. Returns are filed monthly, quarterly, or annually depending on the volume the Department of Revenue assigns, and the return and payment are due the last day of the month following the reporting period. Filing and paying by the 15th earns an optional vendor compensation credit, but the 15th is an incentive date, not the deadline.
Filing | Frequency | Due |
|---|---|---|
Sales & use tax | Monthly / quarterly / annual | Last day of the following month |
Annual report (Secretary of State) | Annual | First day of the anniversary month |
What about the annual report?
Wyoming entities file an annual report with the Secretary of State, due the first day of the formation anniversary month, which carries a license tax computed from the entity's assets. This is a Secretary of State filing rather than a Department of Revenue tax, but it is the other recurring Wyoming obligation worth tracking alongside sales tax.
How does a firm handle Wyoming at scale?
Wyoming clients need no income-return workflow, which is the point. The work is sales-tax compliance on a monthly or quarterly cadence plus the annual report, so the calendar to maintain is the sales-tax filing frequency and the anniversary-month report date, not anything tied to April 15. See how we think about scaling tax prep workflows.
Where do these dates come from?
All deadlines and thresholds here trace to the Wyoming Department of Revenue and Secretary of State. Verify against the source before filing.
Related Articles
State & Local Tax (SALT)
State Tax Deadlines
Wyoming Tax Deadlines 2026: What Actually Applies
Wyoming has no individual or corporate income tax, so there's no income return to file. What applies: sales and use tax and the annual report. 2026 dates here.
State & Local Tax (SALT)
State Tax Deadlines
Wisconsin Tax Deadlines 2026: Filing Guide
Wisconsin 2026 tax deadlines: individuals and C-corps file April 15, S-corps and partnerships March 16. Covers the 7.9% PTE election and nonresident rules.
State & Local Tax (SALT)
State Tax Deadlines
West Virginia Tax Deadlines 2026: Filing Guide
West Virginia 2026 tax deadlines: individuals and C-corps file April 15, pass-throughs March 16. Covers the EPT-100 election and nonresident withholding.