Unlike most other states, Wyoming does not levy an individual or corporate income tax. In addition, Wyoming does not assess any tax on retirement income earned and received from another state. Wyoming has a state sales tax of 4%. Counties have the option of collecting an additional 1% tax for general revenue and a 1% tax for specific purposes, if approved by voters. Food for human consumption is not subject to sales tax. There also is a county lodging tax that varies from 2% to 5%. The state collects a use tax of 5% on items purchased elsewhere and brought into Wyoming.