Massage Therapy Permits & Licenses in Cheyenne, WY

Required for all LLCs. Online filing available via SOS portal. Annual report required separately.

Applies to all LLCs. Fee based on total assets in Wyoming.

Prerequisites: 500 hours approved education, PASS MBLEx exam (minimum 70% score), background check, CPR/First Aid certification. Applies to practitioners, not business entity.

Required for any fixed location offering massage therapy. Must have licensed therapist as manager; inspections required. Proof of liability insurance ($1M minimum).

Required if business uses name different from LLC name on Articles of Organization. Renews with annual report.

Massage services are not subject to sales tax per Wyo. Stat. § 39-15-103(a)(i), but license required if any taxable sales occur.

Massage therapy services are not subject to Wyoming sales tax unless they involve taxable tangible personal property. If only providing exempt services, no sales tax registration is required. However, if selling retail items (e.g., massage oils), registration is required. Wyoming does not impose a state-wide local option sales tax.

Required for all employers in Wyoming who withhold federal income tax from employee wages. Single-member LLCs with no employees are not required to register.

Employers must register even if only one employee is hired. New employers are assigned a standard contribution rate until experience rating applies. As of 2024, new employer rate is 2.7% on first $29,800 of each employee’s wages annually.

Wyoming does not impose a personal income tax or corporate income tax. However, if the LLC has non-resident members, it may be required to file an informational return (Form WY-PTET) and potentially pay taxes on behalf of non-resident members under certain conditions. As of 2024, Wyoming does not levy a state income tax on individuals or entities, so no income tax registration is required for the business itself.

Single-member LLCs with no employees may use the owner’s SSN, but must obtain EIN if hiring employees or electing corporate taxation. Required for opening business bank accounts and state tax registrations.

All LLCs in Wyoming are subject to the annual Corporation License Tax (commonly called franchise tax), based on capital employed in Wyoming. Minimum tax is $50. Due annually on the anniversary of the LLC’s formation date. Massage therapy LLCs are not exempt.

Not all Wyoming cities require local business licenses. Examples: Cheyenne requires a Business License ($50–$200 based on revenue); Jackson requires a Business Privilege Tax. Contact local city clerk for specific requirements. No statewide local option tax applies.

No excise, tourism, or other industry-specific taxes apply to massage therapy services in Wyoming. Services are not subject to sales tax. No special state-level fees or taxes beyond standard business obligations.

Required for all businesses; massage therapy falls under general commercial license. Check specific city clerk office.

Not all counties require (e.g., none in Teton County); verify with county clerk. Massage therapy not exempt.

Home occupations limited to 25% of home; no external signage. Verify zoning via city planning dept.

Required for structural changes; massage spaces need proper ventilation/sinks per local code.

Size limits (e.g., 32 sq ft max); illuminated signs require electrical permit. Varies by municipality.

Requires extinguishers, exits, no storage in egress paths. Massage businesses often classified as mercantile/assembly.

Confirms zoning, building, fire compliance. Issued after inspections.

False alarm reduction ordinance; registration required in most counties/cities.

Local health units enforce WY DEQ Ch. 25 for body art/tattoo but massage often needs sanitation approval. No food handling.

Many WY cities require local massage establishment permit in addition to state therapist license. Verify municipality.

Wyoming law requires all employers with one or more employees to carry workers' compensation insurance. Sole proprietors without employees are exempt. Massage therapists who employ assistants or other therapists must comply. Coverage must be obtained through a licensed insurer or self-insurance program approved by the state.

General liability insurance is not legally required by the State of Wyoming for massage therapy businesses. However, it is strongly recommended to protect against third-party bodily injury or property damage claims. Some landlords or leasing agreements may require proof of coverage as a condition of tenancy.

Liquor liability insurance is only required if the business holds a liquor license. Massage therapy businesses in Wyoming are not permitted to serve alcohol as part of standard practice, and doing so would require zoning, health, and liquor licensing approvals. Absent alcohol service, this insurance is not required.

Employer liability coverage is automatically included in workers' compensation insurance policies in Wyoming, covering lawsuits arising from workplace injuries not covered by the workers' comp system. It is legally required as part of the workers' comp policy when employees are present.

While not required for all single-member LLCs with no employees, most massage therapy businesses obtain an EIN for banking and professionalism. IRS Form SS-4 is used to apply.

A single-member LLC is disregarded for federal tax purposes and reports income on Schedule C (Form 1040). Multi-member LLCs are treated as partnerships and must file Form 1065. All owners pay self-employment tax on net earnings.

Required to provide a workplace free of recognized hazards. Massage therapy businesses must comply with general duty clause. No requirement to file Form 300 unless employer has 10+ employees or is in a high-risk industry (massage therapy is not currently classified as such).

Requires reasonable accessibility for people with disabilities, including accessible entrances, restrooms, and treatment rooms. Websites must also be accessible under current DOJ interpretation.

Standard massage therapy services (e.g., use of lotions, oils, linens) do not trigger federal EPA permitting (e.g., hazardous waste, air emissions, or wastewater discharge). If business uses chemical sterilants or disposes of biohazardous waste in large volumes, state/local rules may apply, but no federal EPA requirements are specific to this business type.

Prohibits deceptive or unsubstantiated claims in advertising (e.g., "cures chronic pain" or "FDA-approved"). Applies to websites, social media, and promotional materials. Massage therapy businesses must ensure all claims are truthful and not misleading under FTC Act Section 5.

Form I-9 must be completed for every employee, regardless of citizenship. E-Verify is not federally mandated unless in a federal contract or certain states.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Massage therapists classified as employees must be paid accordingly. Independent contractor classification must meet FLSA criteria.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most small massage therapy LLCs do not meet the 50-employee threshold.

No federal licenses are required for massage therapy services. FDA does not regulate massage as a medical treatment unless claims of disease treatment are made. ATF, FCC, DOT, and USDA have no jurisdiction over standard massage therapy operations. Licensing is handled at state level (Wyoming does not license massage therapists as of 2024).

Requires reporting of beneficial owners (individuals owning 25%+ or exercising substantial control) to FinCEN. Not publicly disclosed. Filing via FinCEN’s E-Filing System.

All Wyoming LLCs must file an annual report each year to remain in good standing. The report is due on the first business day of the anniversary month of the LLC’s formation. For example, if the LLC was formed on March 15, the annual report is due by the first business day of March each year.

While the Wyoming Board of Massage Therapy does not explicitly mandate professional liability insurance by statute or rule, it is considered a standard of practice and may be required for license renewal or defense in malpractice claims. The Board requires adherence to professional standards, and lack of insurance could impact disciplinary decisions. No statutory minimum coverage amount is specified.

Wyoming does not require a surety bond for licensure as a massage therapist or for operating a massage therapy business. The Wyoming Board of Massage Therapy requires licensure of individual practitioners but does not impose bonding requirements for license issuance or renewal.

Wyoming requires all motor vehicles registered to a business or used for commercial purposes to carry minimum liability insurance: $25,000 bodily injury per person, $50,000 per accident, and $20,000 for property damage. This applies if the LLC owns or operates a vehicle for mobile massage services or transporting supplies. Personal auto policies typically exclude business use.

Wyoming does not legally require product liability insurance. However, if the LLC sells tangible goods, it assumes legal risk for product-related injuries. While not mandated, such coverage is strongly recommended. No state-mandated minimum coverage amounts exist.

Massage therapists must renew their license every two years. The renewal deadline is the last day of the licensee’s birth month, based on their date of birth. Renewal requires completion of 24 hours of continuing education (see separate requirement).

Per Rule 4.22.10 of the Wyoming Board of Massage Therapy, licensees must complete 24 hours of board-approved continuing education every two years, including at least 2 hours in ethics or Wyoming practice law. Certificates must be retained for audit but are not submitted unless requested.

Wyoming requires a sales tax license for businesses making taxable sales. Massage therapy services are generally exempt from sales tax in Wyoming unless performed in a spa setting with additional taxable services. However, if taxable items (e.g., lotions, oils) are sold separately, a license is required. The license must be renewed annually on the anniversary of issuance.

Employers must file Form W-3 annually by January 31 to reconcile annual withholding taxes. While there is no formal 'renewal,' ongoing compliance includes quarterly filings (Form W-1) and annual reconciliation. Employers must also issue W-2 forms to employees by January 31.

Businesses with employees must file Form 941 quarterly to report federal income tax, Social Security, and Medicare withholding. Form 940 (Federal Unemployment Tax) is due annually by January 31. Form W-2 must be filed with the Social Security Administration by January 31.

Employers must file quarterly unemployment insurance tax returns (Form W-3UI) by the last day of the month following the end of each quarter (April 30, July 31, October 31, January 31). Annual wage reports are due by January 31.

Per Rule 4.22.7, each licensed massage therapist must display their current license in a visible location at the place of practice. Failure to do so may result in disciplinary action.

Some Wyoming municipalities (e.g., Cheyenne, Laramie) require local business licenses. If applicable, the license must be visibly displayed at the place of business. Requirements and fees vary by city or county. Check with local clerk’s office.

Businesses with 11 or more employees must maintain OSHA Form 300 (Log of Work-Related Injuries) and post Form 300A (Summary) from February 1 to April 30 each year. Employers with fewer than 11 employees are exempt from routine recordkeeping but must report serious incidents.

Employers must display current federal labor law posters (e.g., Minimum Wage, FMLA, EEO, OSHA) in a conspicuous location accessible to employees. Posters can be downloaded for free from the DOL website. Required even for single-employee businesses.

Employers in Wyoming must display the official Wyoming Employment Poster, which includes state labor laws such as minimum wage, workers’ compensation, and anti-discrimination policies. Available for free download from the state website.

Self-employed individuals (including LLC owners with net income) must make estimated tax payments quarterly if they expect to owe $1,000 or more when filing. Payments cover income and self-employment taxes.

Wyoming does not specify a state-specific retention period, but federal law requires businesses to keep tax records for at least 3 years. Employment records must be kept for 4 years. Licensees should retain continuing education certificates for at least 2 years post-renewal for audit purposes.