APPENDICES

Part IV:

COMMITTEE RECOMMENDATIONS

Quantification of Wyoming Sales Tax Exemptions

Prepared for the

Tax Reform 2000 Committee

Prepared by

Pickton and Associates

July 28, 1998

0041 Mtn. Laurel Ct Aspen, CO 81611 ph (970)925-8012

1. Introduction

This report details the potential Wyoming sales tax revenues generated by removing sales tax exemptions on professional services. Section 2 contains a discussion of data sources, their limitations, and the data collection methodology chosen for this analysis. The level of service industry detail used for this study leads to both a “high” and a “low” estimate for the potential sales tax revenues. The two estimates are discussed in section 3 in addition to listing the service sectors that were not included in this study. Section 4 discusses the price versus quantity changes in the service industry and the resulting implications for tax policy.

Three tables follow the discussion of data. Tables 1 and 2 list the “high” and “low” estimates of sales tax revenues, respectively, by 13 service industry categories. The tables include estimates of Wyoming industry output and value added, and potential sales tax revenues generated by both Wyoming and non-Wyoming firms. Table 3 is a detailed industry breakdown of tables 1 and 2.

2. Data Sources and Methods

Sales tax revenue possibilities would ideally be found by multiplying together actual sales and the tax rate. Unfortunately, data on actual sales of professional services is very limited. The 1992 economic census provides information on gross receipts of certain industries. However, in order not to provide information that would identify specific firms within an industry (“non-disclosure” agreements), the level of detail is not sufficient to separate out service sectors.

The Minnesota IMPLAN Group (MIG), a well-recognized economic data provider, uses a proprietary procedure to circumvent the “non-disclosure” problems inherent in the 1992 economic census. Their procedure divides the economy into 528 sectors, estimates the employment for each sector, and uses the average national output per worker in that sector to estimate Wyoming industry output and value added. Proprietary software from the Regional Research Institute can then be used to separate each of the 528 sectors into four-digit SIC code industry detail. This level of detail allows most of the output of Wyoming’s tax-exempt service sectors to be identified.

Further, MIG provides information on the percentage of Wyoming resident’s demand for each service that is fulfilled by out-of-state companies. This information, combined with the output of Wyoming firms, should approximate the sales of services in Wyoming. Differences would arise if in-state firms provide services out-of-state, or if the Wyoming average output per employee for an industry differs significantly from the national average output per employee.

The construction and landscaping sectors must be treated in an alternate manner. These industries currently pay taxes on materials used on real property. Therefore, treating value added, not total industry output, as the tax base will accurately reflect the additional sales taxes created by removing these sectors’ exemptions. Tables 1 through 3 reflect this tax base method. An additional problem arises because all services provided by out-of-state firms are treated as occurring in-state. This is certainly a reasonable assumption for construction services, though this method will overstate the tax base for services such as health, where significant purchases are made out-of-state. Tables 1 through 3 separate in-state and out-of-state taxes so this problem may be addressed apart from this study.
3. “High” vs. “Low” Estimates and Excluded Sectors

The estimation of additional tax revenues is also problematic because 13 industries contain a mix of exempt and non-exempt services. For example, both inter- and intra-state telephone communications are combined in SIC code 4813, though only inter-state telephone communications are currently exempt from sales taxes. The solution used here is to treat the 13 industries as completely exempt in table 1 and non-exempt in table 2. Table 3 lists these industries with a “**” by their SIC code for identification. The sectors and their related problems are:

a. SIC 4780 – Miscellaneous Transportation Services – contains both intra- and inter-state transportation services, only intra-state services are taxable.

b. SIC 4221-26 – Warehousing and Storage – renting real property is currently exempt, renting tangible personal property is taxable.

c. SIC 4813, 4820, and 4890 – Communications Services – contains both intra- and inter-state communications services, only intra-state services are taxable.

d. SIC 7342 – Disinfecting and Pest Control Services – exempt if performed on real property, taxable if performed on tangible personal property.

e. SIC 7371 – Computer Programming Services – exempt if developing custom software, taxable if altering existing software.

f. SIC 7382 – Security Systems Services – exempt if installed in real property, taxable if installed in tangible personal property.

g. SIC 7999 – Miscellaneous Amusement and Recreation Services – contains some tax exempt sectors such as hunting and fishing guide services, and other taxable sectors such as admission to school and college sporting events.

Services and sales of TPP for which estimation is not possible using the above techniques are:

a. Labor charges on repairs to railroad rolling stock.

b. Sales of power or fuel to a person engaged in the transportation business when the same is consumed directly for actual transportation purposes.

c. Sales of carbon dioxide or other gases used in tertiary production.

d. Sales of lodging services provided by a person known to the trade and public as guide or outfitter.

3. Price vs. Quantity Changes

Economic studies repeatedly show that as the price of a service increases, the quantity purchased decreases. For services which consumers deem very necessary, such as health care, the tax base will shrink very little with tax increases. However, most amusement and recreation services are much more sensitive to price movements, causing the tax base to erode when taxes are increased. While tax base changes are not readily computable, it should be recognized that the results in this study will slightly overstate the value of removing exemptions because of changes in purchasing behavior.

Table 1 -- High Estimate of Potential Sales Tax Revenues (in millions of 1998 $'s)

Sector Description	Wyoming Industry Output	Wyo Ind. Value Added	Wyo firm Tax Potential	non-Wyo firm Tax Potential	Total Tax Potential (4% rate)
Agriculture Services	102.98	70.11	4.064	1.646	5.71
Industrial and Mining Services	164.19	84.21	4.905	8.306	13.21
Construction	1761.47	720.28	28.811	0.508	29.32
Transportation Services	550.59	253.02	22.024	7.658	29.68
Storage	8.48	3.86	0.339	0.000	0.34
Utilities	205.15	151.79	8.206	7.590	15.80
F.I.R.E.	1520.81	838.50	60.832	67.487	128.32
Personal Services	93.80	42.81	3.752	0.824	4.58
Business Services	380.31	187.58	15.111	17.957	33.07
Health Services	752.91	438.81	30.116	16.351	46.47
Legal Services	131.68	101.80	5.267	4.487	9.75
Social Services	167.87	86.83	6.715	0.730	7.45
Engineering and Management Services	388.05	212.03	15.522	10.806	26.33

Total Including Table 3. Industries**	6228.29	3191.61	205.66	144.35	350.02

Table 2 -- Low Estimate of Potential Sales Tax Revenues (in millions of 1998 $'s)

Sector Description	Wyoming Industry Output	Wyo Ind. Value Added	Wyo firm Tax Potential	non-Wyo firm Tax Potential	Total Tax Potential (4% rate)
Agriculture Services	102.98	70.11	4.064	1.646	5.71
Industrial and Mining Services	164.19	84.21	4.905	8.306	13.21
Construction	1761.47	720.28	28.811	0.508	29.32
Transportation Services	549.82	252.66	21.993	6.146	28.14
Storage	0.00	0.00	0.000	0.000	0.00
Utilities	44.05	31.32	1.762	1.398	3.16
F.I.R.E.	1520.81	838.50	60.832	67.487	128.32
Personal Services	90.24	40.44	3.610	0.793	4.40
Business Services	276.45	130.09	10.956	13.914	24.87
Health Services	752.91	438.81	30.116	16.351	46.47
Legal Services	131.68	101.80	5.267	4.487	9.75
Social Services	167.87	86.83	6.715	0.730	7.45
Engineering and Management Services	388.05	212.03	15.522	10.806	26.33

Total Omitting Table 3. Industries**	5950.52	3007.07	194.55	132.57	327.13

Table 3 -- Industry Detail of Potential Sales Tax Revenues (in millions of 1998 $'s)

SIC Code	Industry Description	Wyoming Industry Output	Wyo Ind. Value Added	Wyo firm Tax Potential	non-Wyo firm Tax Potential	Total Tax Potential (4% rate)

Agriculture Services
0710	Soil preparation services	0.42	0.33	0.017	0.009	0.03
0720	Crop services	2.74	2.17	0.110	0.062	0.17
0740	Veterinary services	53.05	25.05	2.122	1.045	3.17
0750	Livestock services, except veterinary	5.16	4.08	0.207	0.116	0.32
0760	Farm labor and management services	0.00	0.00	0.000	0.000	0.00
0780	Landscape and horticultural services	33.19	31.82	1.273	0.225	1.50
0850	Forestry services	6.25	4.94	0.250	0.141	0.39
0920	Fishing, hunting and trapping services	2.16	1.71	0.087	0.049	0.14
	Sub-Total	102.98	70.11	4.064	1.646	5.71

Industrial and Mining Services
1080	Metal mining services	37.30	22.61	1.492	0.000	1.49
1240	Coal mining services	45.44	22.86	1.817	0.426	2.24
1480	Nonmetallic minerals services	1.91	0.91	0.076	2.466	2.54
2710	Newspapers	79.26	37.68	1.507	5.319	6.83
2791	Typesetting	0.29	0.15	0.012	0.094	0.11
	Sub-Total	164.19	84.21	4.905	8.306	13.21

Construction
1510	General building contractors	12.34	5.05	0.202	0.004	0.21
1530	Operative builders	603.99	246.98	9.879	0.174	10.05
1710	Plumbing, heating, air-conditioning	240.74	98.44	3.938	0.069	4.01
1720	Painting and paper hanging	46.89	19.17	0.767	0.014	0.78
1730	Electrical work	279.11	114.13	4.565	0.080	4.65
1741	Masonry and other stonework	51.60	21.10	0.844	0.015	0.86
1742	Plastering, drywall, and insulation	76.51	31.29	1.251	0.022	1.27
1743	Terrazzo, tile, marble, mosaic work	4.26	1.74	0.070	0.001	0.07
1751	Carpentry work	50.26	20.55	0.822	0.014	0.84
1752	Floor laying and floor work	7.63	3.12	0.125	0.002	0.13
1760	Roofing, siding, and sheet metal work	84.81	34.68	1.387	0.024	1.41
1770	Concrete work	96.03	39.27	1.571	0.028	1.60
1780	Water well drilling	16.35	6.69	0.267	0.005	0.27
1791	Structural Steel Erection	11.29	4.61	0.185	0.003	0.19
1793	Glass and glazing work	5.07	2.07	0.083	0.001	0.08
1794	Excavation work	53.89	22.04	0.882	0.016	0.90
1795	Wrecking and demolition work	5.76	2.35	0.094	0.002	0.10
1799	Special trade contractors	114.93	47.00	1.880	0.033	1.91
	Sub-Total	######	720.28	28.811	0.508	29.32

Transportation Services
4215	Courier services, except by air	476.17	217.41	19.047	0.000	19.05
4513	Air courier services	46.67	15.95	1.867	5.600	7.47
4724	Travel agencies	24.00	17.17	0.960	0.411	1.37
4725	Tour operators	2.41	1.72	0.096	0.041	0.14
4729	Passenger transport arrangement	0.54	0.39	0.021	0.009	0.03
4730	Freight transportation arrangement	0.04	0.02	0.002	0.084	0.09
4780**	Miscellaneous transportation services	0.77	0.35	0.031	1.512	1.54
	Sub-Total	550.59	253.02	22.024	7.658	29.68

Storage
4221**	Farm product warehousing and storage	0.00	0.00	0.000	0.000	0.00
4222**	Refrigerated warehousing and storage	4.66	2.12	0.186	0.000	0.19
4225**	General warehousing and storage	1.27	0.58	0.051	0.000	0.05
4226**	Special warehousing and storage	2.55	1.16	0.102	0.000	0.10
	Sub-Total	8.48	3.86	0.339	0.000	0.34

Utilities
4813**	Interstate telephone communications, exc. Cellular	159.01	118.91	6.360	6.111	12.47
4820**	Telegraph and other communications	1.45	1.08	0.058	0.056	0.11
4840	Cable TV services	33.70	25.21	1.348	1.295	2.64
4890**	Communication services, misc.	0.64	0.48	0.026	0.025	0.05
4940	Water supply	3.54	2.09	0.141	0.031	0.17
4950	Residential sanitary services	6.81	4.02	0.273	0.072	0.34
	Sub-Total	205.15	151.79	8.206	7.590	15.80

F.I.R.E.
6020	Commercial Banks	288.86	223.05	11.555	10.246	21.80
6030	Savings institutions	47.39	36.60	1.895	1.681	3.58
6060	Credit unions	37.21	28.73	1.488	1.320	2.81
6080	Foreign banks	0.00	0.00	0.000	0.000	0.00
6100	Nondepository credit institutions	67.76	15.93	2.710	2.404	5.11
6200	Security and commodity brokers	48.83	40.22	1.953	4.782	6.74
6300	Insurance carriers	177.09	100.95	7.084	23.715	30.80
6500	Real estate	788.37	377.66	31.535	21.023	52.56
6700	Holding and other investment offices	65.30	15.36	2.612	2.316	4.93
	Sub-Total	######	838.50	60.832	67.487	128.32

Personal Services
7217**	Carpet and upholstery cleaning	3.56	2.37	0.142	0.031	0.17
7230	Beauty shops	37.30	20.21	1.492	0.328	1.82
7240	Barber shops	1.19	0.64	0.048	0.010	0.06
7260	Funeral service and crematories	17.75	12.10	0.710	0.156	0.87
7291	Tax return preparation services	10.01	2.21	0.400	0.088	0.49
7299	Misc. personal services	23.99	5.29	0.959	0.211	1.17
	Sub-Total	93.80	42.81	3.752	0.824	4.58

Business Services
7311	Advertising agencies	7.65	3.16	0.306	0.306	0.61
7312	Outdoor advertising services	2.11	0.88	0.084	0.084	0.17
7313	Radio, TV, publisher representatives	6.34	2.62	0.254	0.254	0.51
7319	Advertising, misc.	0.32	0.14	0.013	0.013	0.03
7322	Adjustment and collection services	48.63	17.94	1.945	1.945	3.89
7323	Credit reporting services	10.42	3.85	0.417	0.417	0.83
7331	Direct mail advertising services	6.15	2.27	0.246	0.246	0.49
7338	Secretarial and court reporting	18.71	6.90	0.748	0.748	1.50
7342**	Disinfecting and pest control services	0.40	0.24	0.016	0.016	0.03
7349	Building maintenance services	6.14	3.61	0.144	0.144	0.29
7361	Employment agencies	11.27	10.11	0.451	2.054	2.50
7363	Help supply services	11.27	10.11	0.451	2.054	2.50
7371**	Computer programming services	36.35	19.17	1.454	3.393	4.85
7374	Data processing and preparation	12.42	6.55	0.497	1.159	1.66
7375	Information retrieval services	0.89	0.47	0.036	0.083	0.12
7381	Detective and armored car services	11.82	9.60	0.473	0.918	1.39
7382**	Security systems services	0.06	0.05	0.003	0.005	0.01
7389	Business Services, misc.	71.34	26.32	2.854	2.854	5.71
7520	Automobile parking	0.00	0.00	0.000	0.000	0.00
7910	Dance studios and halls	1.86	1.06	0.075	0.017	0.09
7930	Bowling centers	11.72	4.67	0.469	0.110	0.58
7991	Physical fitness facilities	15.76	8.93	0.630	0.148	0.78
7992	Public golf courses	0.22	0.13	0.009	0.002	0.01
7993	Coin-operated amusement devices	2.97	1.68	0.119	0.028	0.15
7997	Membership sports and recreation clubs	18.44	9.07	0.738	0.331	1.07
7999**	Amusement and recreation, misc.	67.05	38.03	2.682	0.629	3.31
	Sub-Total	380.31	187.58	15.111	17.957	33.07

Health Services
8010	Offices and clinics of medical doctors	210.24	129.34	8.410	3.110	11.52
8020	Offices and clinics of dentists	113.69	69.95	4.548	1.682	6.23
8030	Offices of osteopathic physicians	5.98	3.86	0.239	0.088	0.33
8041	Offices and clinics of chiropractors	14.33	8.82	0.573	0.212	0.79
8042	Offices and clinics of optometrists	24.98	15.36	0.999	0.370	1.37
8043	Offices and clinics of podiatrists	1.91	1.17	0.076	0.028	0.10
8049	misc. offices of health practitioners	16.13	9.92	0.645	0.239	0.88
8050	Nursing and personal care facilities	99.27	65.99	3.971	3.249	7.22
8060	Hospitals	163.14	103.67	6.526	5.339	11.86
8070	Medical and dental laboratories	9.93	4.69	0.397	0.196	0.59
8080	Home health care services	44.95	21.22	1.798	0.886	2.68
8090	mics. Health care services	48.35	4.81	1.934	0.953	2.89
	Sub-Total	752.91	438.81	30.116	16.351	46.47

Legal Services
8100	Legal services	131.68	101.80	5.267	4.487	9.75
	Sub-Total	131.68	101.80	5.267	4.487	9.75

Social Services
8320	Individual and family services	49.90	25.04	1.996	0.222	2.22
8330	Job training and related services	52.90	27.75	2.116	0.000	2.12
8350	Child day care services	40.83	16.81	1.633	0.000	1.63
8360	Residential care	19.97	15.10	0.799	0.490	1.29
8390	misc. social services	4.26	2.14	0.171	0.019	0.19
	Sub-Total	167.87	86.83	6.715	0.730	7.45

Engineering and Management Services
8710	Engineering and architectural services	156.53	70.33	6.261	3.371	9.63
8720	Accounting, auditing, and bookkeeping	77.86	53.44	3.115	1.677	4.79
8730	Research and testing services	33.41	16.57	1.337	1.337	2.67
8740	Management and public relations	99.21	57.25	3.968	3.968	7.94
8790	Services, nec	21.03	14.43	0.841	0.453	1.29
	Sub-Total	388.05	212.03	15.522	10.806	26.33

Total (High Estimate Including Industries)**		######	######	205.66	144.35	350.02
Total (Low Estimate Omitting Industries)**		######	######	194.55	132.57	327.13

RAIL MILE TAX

1996 Income Disbursement in Wyoming
(Data taken from the IRS Federal Statistics of Income)

State Adjusted Gross Income	Under	20,000	30,000	50,000	75,000	100,000	200,000	Totals
	$20,000.00	under	under	under	under	under	or more
		30,000	50,000	75,000	100,000	200,000

Number of Tax Returns	106,727	30,536	41,574	28,604	8,618	4,986	1,893	222,938
Percentage of Returns Filed	47.9%	13.7%	18.6%	12.8%	3.9%	2.2%	0.8%

Reported Adjusted Gross Income	766,961,000	752,807,000	#############	#############	731,116,000	653,150,000	#############	#############
Percentage of Income	9.9%	9.7%	21.0%	22.3%	9.4%	8.4%	19.3%



1997 Income Disbursement in Wyoming
(Data taken from the IRS Federal Statistics of Income)

State Adjusted Gross Income	Under	20,000	30,000	50,000	75,000	100,000	200,000	Totals
	$20,000.00	under	under	under	under	under	or more
		30,000	50,000	75,000	100,000	200,000

Number of Tax Returns	104,998	30,724	41,866	30,547	10,105	6,009	2,346	226,595
Percentage of Returns Filed	46.3%	13.6%	18.5%	13.5%	4.5%	2.7%	1.0%

Reported Adjusted Gross Income	772,633,000	759,179,000	#############	#############	858,653,000	788,036,000	#############	#############
Percentage of Income	8.9%	8.7%	18.9%	21.3%	9.9%	9.1%	23.3%

Table 2.--Individual Income and Tax Data, by State and Size of Adjusted Gross Income, Tax Year 1997
[Money amounts are in thousands of dollars]


					Size of adjusted gross income
State and item	All returns	Under	$20,000	$30,000	$50,000	$75,000	$100,000	$200,000
		$20,000 [1]	under	under	under	under	under	or more
			$30,000	$50,000	$75,000	$100,000	$200,000
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
WYOMING
Number of returns.................................................................................................................	226,595	104,998	30,724	41,866	30,547	10,105	6,009	2,346
Number of joint returns..........................................................................................................	103,496	18,913	14,219	28,079	26,031	9,122	5,223	1,909
Number with paid preparer's signature..........................................................................................................	118,489	47,392	16,272	23,621	18,015	6,425	4,619	2,145
Number of exemptions [3].................................................................................................................	502,376	163,610	71,847	114,253	94,647	32,292	18,772	6,955
Adjusted gross income (AGI) [4] .................................................................................................................	8,705,382	772,633	759,179	1,643,337	1,853,299	858,653	788,036	2,030,245
Salaries and wages in AGI: [5] Number..........................................................................................................	191,469	84,955	26,306	37,276	27,688	8,905	4,731	1,608
Amount..........................................................................................................	5,466,682	718,940	590,637	1,317,810	1,481,205	623,326	388,796	345,967
Taxable interest: Number..........................................................................................................	130,279	43,091	16,735	28,033	25,143	9,164	5,802	2,311
Amount..........................................................................................................	385,947	58,584	27,566	46,495	47,521	28,884	43,178	133,719
Tax-exempt interest: [6] Number..........................................................................................................	9,934	1,723	892	1,833	1,988	1,112	1,353	1,033
Amount..........................................................................................................	137,611	7,683	4,641	11,412	12,777	9,276	18,987	72,833
Dividends: Number..........................................................................................................	58,860	16,193	6,137	11,579	12,905	5,709	4,331	2,006
Amount..........................................................................................................	308,819	23,987	11,849	25,112	32,544	22,966	40,088	152,272
Business or profession net income (less loss):
Number..........................................................................................................	38,704	13,026	5,395	8,666	6,585	2,303	1,853	876
Amount..........................................................................................................	351,331	23,995	28,395	52,914	54,268	37,597	64,699	89,464
Number of farm returns..........................................................................................................	10,218	3,982	1,328	2,080	1,505	539	497	287
Net capital gain (less loss) in AGI: Number..........................................................................................................	51,915	14,735	5,573	10,131	10,379	4,826	4,220	2,051
Amount..........................................................................................................	1,026,330	40,353	15,871	38,616	54,040	44,223	98,635	734,592
Taxable Individual Retirement Arrangement
distributions: Number..........................................................................................................	11,082	2,969	1,821	2,567	2,016	841	657	211
Amount..........................................................................................................	106,776	12,868	10,406	18,530	20,725	12,803	16,825	14,619
Pensions and annuities in AGI: Number..........................................................................................................	35,059	11,113	5,565	7,770	6,296	2,300	1,547	468
Amount..........................................................................................................	445,341	77,999	63,224	104,378	97,694	42,940	39,427	19,679
Social Security benefits in AGI: Number..........................................................................................................	15,057	408	2,563	5,200	3,702	1,392	1,241	551
Amount..........................................................................................................	111,585	1,628	4,762	27,269	37,583	16,813	15,980	7,551
Total statutory adjustments: Number..........................................................................................................	41,305	12,928	6,152	9,614	6,352	2,514	2,447	1,298
Amount..........................................................................................................	86,561	11,713	8,675	15,907	14,003	8,440	14,059	13,763
Self-employed retirement plan payments:
Number..........................................................................................................	1,851	77	75	262	438	270	452	277
Amount..........................................................................................................	14,539	138	201	859	1,793	1,782	4,700	5,066
Total itemized deductions: [7] Number.................................................................................................................	39,115	3,634	3,628	9,914	11,685	5,307	3,477	1,470
Amount..........................................................................................................	660,383	43,749	36,465	103,838	134,173	71,354	63,693	207,112
Medical and dental expense: Number..........................................................................................................	8,593	2,521	1,534	2,537	1,426	389	158	28
Amount..........................................................................................................	49,857	17,668	8,086	11,823	7,143	2,501	1,963	672
Taxes paid: Number..........................................................................................................	37,710	3,064	3,378	9,576	11,572	5,249	3,431	1,440
Amount..........................................................................................................	87,526	3,483	3,168	10,545	16,227	9,442	9,696	34,965
Interest paid: Number..........................................................................................................	33,725	2,319	2,844	8,599	10,821	4,924	3,047	1,171
Amount..........................................................................................................	301,411	16,519	15,767	52,164	74,769	39,451	32,598	70,142
Contributions: Number..........................................................................................................	31,916	2,112	2,629	7,685	10,022	4,818	3,230	1,420
Amount..........................................................................................................	199,369	3,319	4,449	14,608	22,723	13,656	15,806	124,808
Taxable income: Number.................................................................................................................	180,566	59,764	30,111	41,716	30,526	10,101	6,005	2,343
Amount..........................................................................................................	6,206,146	256,452	394,011	1,051,434	1,353,761	674,127	662,723	1,813,637
Total tax credits: [8] Number.................................................................................................................	15,705	2,021	1,984	4,258	3,769	1,488	1,240	945
Amount..........................................................................................................	15,080	429	609	1,515	1,613	763	1,315	8,836
Child care credit: Number..........................................................................................................	10,284	1,108	1,610	3,500	2,822	837	336	71
Amount..........................................................................................................	3,633	337	515	1,212	1,083	324	123	40
Earned income credit: [9] Number.................................................................................................................	33,761	27,233	6,528	--	--	--	--	--
Amount..........................................................................................................	47,737	42,513	5,224	--	--	--	--	--
Excess earned income credit (refundable) [10]:
Number..........................................................................................................	25,986	23,872	2,114	--	--	--	--	--
Amount..........................................................................................................	37,845	36,290	1,555	--	--	--	--	--
Income tax: [11] Number.................................................................................................................	179,609	58,930	30,026	41,685	30,520	10,101	6,005	2,342
Amount..........................................................................................................	1,375,826	38,180	58,305	163,361	228,823	134,567	153,135	599,453
Total tax liability: [12] Number.................................................................................................................	186,950	65,948	30,273	41,746	30,530	10,103	6,007	2,343
Amount..........................................................................................................	1,441,733	48,408	64,971	175,491	240,867	141,738	163,024	607,233
Tax due at time of filing: [13] Number.................................................................................................................	59,648	17,462	7,744	13,333	11,074	5,192	3,498	1,345
Amount..........................................................................................................	222,163	7,955	7,435	18,649	23,807	18,216	29,509	116,594
Overpayments: [14] Number.................................................................................................................	153,396	79,835	21,907	27,062	18,281	4,238	1,695	378
Amount..........................................................................................................	192,363	75,538	22,504	32,518	30,283	8,955	7,085	15,480

					Size of adjusted gross income

State and item	All returns	Under	$20,000	$30,000	$50,000	$75,000	$100,000	$200,000
		$20,000 [1]	under	under	under	under	under	or more
			$30,000	$50,000	$75,000	$100,000	$200,000
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
WYOMING
Number of returns.................................................................................................................	222,938	106,721	30,535	41,574	28,604	8,618	4,988	1,898
Number of joint returns..........................................................................................................	103,664	21,070	15,086	28,938	24,801	7,865	4,334	1,570
Number with paid preparer's signature..........................................................................................................	102,771	41,014	14,079	21,171	15,646	5,288	3,839	1,734
Number of exemptions [3].................................................................................................................	451,924	143,137	66,806	109,784	86,490	26,335	14,354	5,018
Adjusted gross income (AGI) [4].................................................................................................................	7,758,177	766,961	752,807	1,632,776	1,727,076	731,116	653,150	1,494,290
Salaries and wages in AGI: Number..........................................................................................................	188,721	86,119	26,251	37,287	26,132	7,674	3,936	1,322
Amount..........................................................................................................	5,213,435	720,097	587,422	1,319,501	1,390,980	538,128	323,978	333,328
Taxable interest: Number..........................................................................................................	129,869	45,415	17,181	28,736	23,961	7,908	4,785	1,883
Amount..........................................................................................................	354,376	64,775	30,434	48,252	46,661	25,901	38,425	99,927
Tax-exempt interest [5]: Number..........................................................................................................	10,311	2,042	1,030	2,002	2,090	1,032	1,257	858
Amount..........................................................................................................	126,146	12,214	6,322	13,481	14,413	7,787	18,028	53,901
Dividends: Number..........................................................................................................	55,697	15,898	6,205	11,726	11,922	4,833	3,512	1,601
Amount..........................................................................................................	260,188	27,261	12,232	24,847	29,384	18,803	32,457	115,204
Business or profession net income (less loss):
Number..........................................................................................................	39,007	13,770	5,585	9,063	6,264	1,973	1,623	729
Amount..........................................................................................................	320,435	25,803	26,754	53,050	51,151	31,438	64,303	67,938
Number of farm returns..........................................................................................................	10,177	4,486	1,388	1,964	1,243	464	403	229
Net capital gain (less loss) in AGI: Number..........................................................................................................	48,447	14,454	5,638	9,775	9,466	4,052	3,404	1,658
Amount..........................................................................................................	691,079	40,885	14,461	31,551	44,195	35,886	73,725	450,376
Taxable Individual Retirement Arrangements
distributions [6]: Number..........................................................................................................	10,428	3,122	1,737	2,425	1,814	686	487	157
Amount..........................................................................................................	88,293	12,378	8,875	17,248	18,418	10,604	12,574	8,197
Pensions and annuities in AGI: Number..........................................................................................................	34,028	11,683	5,561	7,592	5,768	1,855	1,198	371
Amount..........................................................................................................	407,340	80,477	62,822	100,396	86,696	33,980	29,176	13,791
Social Security benefits in AGI: Number..........................................................................................................	13,568	454	2,441	4,954	3,262	1,068	964	425
Amount..........................................................................................................	94,491	1,393	4,421	25,456	32,622	12,666	12,068	5,864
Total statutory adjustments: Number..........................................................................................................	40,613	13,380	6,250	9,684	5,850	2,202	2,147	1,100
Amount..........................................................................................................	77,883	11,350	8,429	15,495	12,321	7,275	12,858	10,156
Self-employment retirement plans [6]: Number..........................................................................................................	1,687	76	80	259	392	255	418	207
Amount..........................................................................................................	12,438	175	200	809	1,548	1,634	4,498	3,575
Total itemized deductions [7]: Number.................................................................................................................	37,224	3,853	3,673	9,748	11,045	4,701	2,981	1,223
Amount..........................................................................................................	583,139	46,371	35,836	98,853	122,459	60,808	53,712	165,099
Medical and dental expense: Number..........................................................................................................	8,462	2,695	1,603	2,401	1,286	310	144	23
Amount..........................................................................................................	46,959	17,734	8,544	10,480	6,059	2,064	1,582	498
Taxes paid: Number..........................................................................................................	35,942	3,232	3,447	9,493	10,974	4,663	2,927	1,206
Amount..........................................................................................................	74,563	4,711	3,194	10,153	14,772	8,246	8,376	25,112
Interest paid: Number..........................................................................................................	32,132	2,474	2,837	8,553	10,287	4,370	2,625	986
Amount..........................................................................................................	263,109	17,115	14,798	48,694	68,653	33,675	26,774	53,400
Contributions: Number..........................................................................................................	30,715	2,305	2,665	7,794	9,671	4,319	2,772	1,189
Amount..........................................................................................................	178,815	3,473	4,459	15,013	21,413	11,075	13,682	109,700
Taxable income: Number.................................................................................................................	175,721	60,176	30,007	41,465	28,581	8,613	4,984	1,895
Amount..........................................................................................................	5,433,672	260,523	395,429	1,056,792	1,269,893	577,777	550,348	1,322,911
Total tax credits [8]: Number.................................................................................................................	15,416	2,056	2,033	4,446	3,751	1,332	1,063	735
Amount..........................................................................................................	12,170	433	603	1,528	1,489	708	1,175	6,234
Child care credit: Number..........................................................................................................	10,397	1,124	1,643	3,660	2,847	767	289	67
Amount..........................................................................................................	3,555	329	505	1,254	1,043	285	111	29
Earned income credit [9]: Number.................................................................................................................	33,549	27,647	5,902	--	--	--	--	--
Amount..........................................................................................................	46,033	41,696	4,337	--	--	--	--	--
Excess earned income credit (refundable) [10]:
Number..........................................................................................................	25,910	24,086	1,824	--	--	--	--	--
Amount..........................................................................................................	36,423	35,212	1,211	--	--	--	--	--
Income tax [11]: Number.................................................................................................................	174,841	59,408	29,929	41,439	28,573	8,613	4,984	1,895
Amount..........................................................................................................	1,252,561	39,229	58,916	165,665	218,008	118,148	131,736	520,861
Total tax liability [12]: Number.................................................................................................................	182,193	66,524	30,107	41,486	28,580	8,613	4,986	1,897
Amount..........................................................................................................	1,313,661	49,644	65,239	177,831	229,072	124,068	140,667	527,139
Tax due at time of filing [13]: Number.................................................................................................................	58,375	17,978	7,867	13,447	10,719	4,383	2,913	1,068
Amount..........................................................................................................	162,567	8,143	7,370	18,338	22,607	15,365	26,919	63,826
Overpayments [14]: Number.................................................................................................................	150,569	80,391	21,509	26,606	16,758	3,665	1,329	311
Amount..........................................................................................................	180,944	73,575	21,257	31,466	26,497	7,416	5,892	14,841
See footnotes in file footnt2.txt.