Wyoming

Wyoming
Certificate of Exemption
Streamlined Sales and Use Tax Agreement
This is a multi-state form. Not all states allow all exemptions listed on this form. Purchasers are responsible for knowing if they qualify to
claim exemption from tax in the state that would otherwise be due tax on this sale. The seller may be required to provide this exemption
certificate (or the data elements required on the form) to a state that would otherwise be due tax on this sale.
The purchaser will be held liable for any tax and interest, and possibly civil and criminal penalties imposed by the member state, if the
purchaser is not eligible to claim this exemption. A seller may not accept a certificate of exemption for an entity-based exemption on a sale
made at a location operated by the seller within the designated state if the state does not allow such an entity-based exemption.
1.
Check if you are attaching the Multi-state Supplemental form.
If not, enter the two-letter postal abbreviation for the state under whose laws you are claiming exemption.
2.
3.
Check if this certificate is for a single purchase and enter the related invoice/purchase order #________________________________.
Please print___________________________________________________________________________________________
Name of purchaser
__________________________________________________________________________________________________________________
Business Address
City
State
Zip Code
Purchaser’s Tax ID Number
State of Issue
Country of Issue
__________________________________________________________________________________________________________________
If no Tax ID Number
|
FEIN
| Driver’s License Number/State Issued ID Number
| Foreign diplomat number
Enter one of the following: |
|
|
______________________|__________________ |_State of Issue:
Number____________________________|_____________________
Name of seller from whom you are purchasing, leasing or renting
_________________________________________________________________________________________
Seller’s address
City
State
Zip code
_________________________________________________________________________________________
4.
Type of business. Circle the number that describes your business
01
02
03
04
05
06
07
08
09
10
5.
11
12
13
14
15
16
17
18
19
20
Transportation and warehousing
Utilities
Wholesale trade
Business services
Professional services
Education and health-care services
Nonprofit organization
Government
Not a business
Other (explain)__________________________
Reason for exemption. Circle the letter that identifies the reason for the exemption.
A
B
C
D
E
F
G
6.
Accommodation and food services
Agricultural, forestry, fishing, hunting
Construction
Finance and insurance
Information, publishing and communications
Manufacturing
Mining
Real estate
Rental and leasing
Retail trade
Federal government (department)_________________
State or local government (name)_________________
Tribal government (name)_______________________
Foreign diplomat # ____________________________
Charitable organization #________________________
Religious or educational organization #_____________
Resale #_____________________________________
H
I
J
K
L
Agricultural production #_____________________
Industrial production/manufacturing #___________
Direct pay permit #__________________________
Direct mail #_______________________________
Other (explain)______________________________
Sign here. I declare that the information on this certificate is correct and complete to the best of my knowledge and belief.
Signature of Authorized Purchaser
Print Name Here
Title
Date
__________________________________________________________________________________________________________________
SSTGB Form F0003 Exemption Certificate
(5/10/11)
Streamlined Sales and Use Tax Agreement
Certificate of Exemption
Multi-state Supplemental
Name of Purchaser
STATE
Reason for Exemption
Identification Number (If Required)
AR
GA
IA
IN
KS
KY
MI
MN
NC
ND
NE
NJ
NV
OH
OK
RI
SD
TN
UT
VT
WA
WI
WV
WY
SSUTA Direct Mail provisions are not in effect for Tennessee.
The following nonmember states will accept this certificate for exemption claims that are valid in their respective state. SSUTA Direct Mail
provisions do not apply in these states.
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
XX
SSTGB Form F0003
Exemption Certificate
(5/10/11)
Streamlined Sales and Use Tax Agreement
Certificate of Exemption Instructions
Use this form to claim exemption from sales tax on purchases of otherwise taxable items. The purchaser must complete all
fields on the exemption certificate and provide the fully completed certificate to the seller in order to claim exemption.
Warning to purchaser: You are responsible for ensuring that you are eligible for the exemption you are claiming. You will
be held liable for any tax and interest, and possibly penalties imposed by the member state due the tax on your purchase, if the
purchase is not legally exempt.
Purchaser instructions for completing the exemption certificate:
1. Some purchasers may wish to complete a single certificate for multiple states where they conduct
business and, regularly, make exempt purchases from the same seller. If you do, check the box on the
front of the SSUTA Certificate of Exemption to indicate that you are attaching the Multistate
Supplemental form.
CAUTION: Certificates completed with a multistate supplement may include non-member states of the
SST Governing Board, provided those states have agreed to accept the SSUTA Certificate of Exemption.
Both sellers and purchasers MUST BE AWARE that these additional non-member states may not have
adopted the SSUTA provisions for Multiple Points of Use and Direct Mail. Additionally, completion of
this certificate in its entirety may not fully relieve the seller from liability unless non-member states’
requirements have been met.
If you are not attaching the Multistate Supplemental form, enter the two-letter postal abbreviation for the
state under whose laws you are claiming exemption. For example, if you are claiming an exemption from
sales or use tax imposed by the state of Minnesota, enter “MN” in the boxes provided. If you are claiming
exemption for more than one member state, complete the SSUTA Certificate of Exemption: Multistate
Supplemental form.
2. Single purchase exemption certificate: Check this box if this exemption certificate is being used for
a single purchase. Include the invoice or purchase order number for the transaction.
If this box is not checked, this certificate will be treated as a blanket certificate. A blanket certificate
continues in force so long as the purchaser is making recurring purchases (at least one purchase within a
period of twelve consecutive months) or until otherwise cancelled by the purchaser.
3. Purchaser information: Complete the purchaser and seller information section, as requested. An
identification number for you or your business must be included. Include your state tax identification
number and identify the state and/or country that issued the number to you. If you do not have a state tax
identification number, enter the Federal Employers Identification Number (FEIN) issued to your
business, or if no FEIN number is required, enter your personal driver’s license number and the state in
which it is issued. Foreign diplomats and consular personnel must enter the individual tax identification
number shown on the sales tax exemption card issued to you by the United States Department of State’s
Office of Foreign Missions.
Multistate Purchasers: The purchaser should enter its headquarters address as its business address.
F0008 7/23/07
4. Type of business: Circle the number that best describes your business or organization. If none of the
categories apply, circle number 20 and provide a brief description.
5. Reason for exemption: Circle the exemption that applies to you or your business and enter the
additional information requested for that exemption. If the member state that is due tax on your purchase
does not require the additional information requested for the exemption reason code circled, enter “NA”
for not applicable on the appropriate line. If an exemption that is not listed applies, circle “M Other” and
enter an explanation. The explanation for “M Other” must include a clear and concise explanation of the
reason for the exemption claimed. Some more common exemptions that may be listed as explanation
could be: interstate carrier for hire, qualified air pollution equipment, enterprise zone, etc.
Multistate Purchasers: Attach the SSUTA Certificate of Exemption – Multistate Supplemental Form and
indicate the applicable reason for exemption and identification number (if required) for each of the
additional states in which the purchaser wishes to claim exemption from tax.
CAUTION: The exemptions listed are general exemptions most commonly allowed by member states.
However, each state’s laws governing exemptions are different. Not all of the reasons listed may be valid
exemptions in the state in which you are claiming exemption. In addition, each state has other exemptions
that may not be listed on this form. To determine what sales and use tax exemptions are allowed in a
particular state refer to the state’s web site or other information available relating to that state’s
exemptions.
Seller:
You are required to maintain proper records of exempt transactions and provide those records to Member
states of the SST Governing Board, Inc., when requested. These certificates may be provided in paper or
electronic format. If a paper exemption certificate is not forwarded by the purchaser, but instead the data
elements required on the form are otherwise captured by the seller, the seller must maintain such data and
make it available to Member states in the form in which it is maintained by the seller.
You are relieved of the responsibility for collecting and remitting sales tax on the sale or sales for which
the purchaser provided you with this exemption certificate, even if it is ultimately determined that the
purchaser improperly claimed an exemption, provided all of the following conditions are met:
1. All fields on the exemption certificate are completed by the purchaser or the required information is
captured and maintained. (The reason code ID # in Section 5 is not required for the exemption certificate
to be fully completed.);
2. The fully completed exemption certificate (or the required information) is provided to you at the time
of sale or as otherwise provided by Section 317 of the SSUTA;
3. If the purchaser is claiming an entity-based exemption (i.e., an exemption based on who the purchaser
is, such as a charitable organization), the state that would otherwise be due the tax on the sale allows the
specific entity-based exemption claimed by the purchaser if the purchase was made at a sale location
operated by the seller within that state;
4. If a business purchaser claims a multiple points of use exemption reason code (note that effective dates
for this exemption may vary by state) as provided under Section 312 of the SSUTA, and the items being
purchased are not tangible personal property other than computer software;
5. You do not fraudulently fail to collect the tax due; or
6. You do not solicit customers to unlawfully claim an exemption.
F0008 7/23/07
EXEMPTION MATRIX
As of July 1, 2006 the Streamlined Sales and Use Tax Agreement Certificate of Exemption is the only exemption certificate authorized for use in
Wyoming. We created the following exemption matrix to educate and assist both taxpayers and vendors. Succinctly, the matrix seeks to educate
taxpayers as to the scope of their exemptions and in properly completing exemption certificates for vendor record retention requirements. The
exemption matrix is organized by subject matter categories in italics consistent with Wyoming sales tax statutes. In each of the italicized categories
appear the exemptions contained within those categories. This matrix provides the following information: 1) A brief description of every sales tax
exemption currently authorized by Wyoming law;* 2) Statutory citations for every sales tax exemption authorized by Wyoming law; 3) Examples
or special requirements associated with sales tax exemptions; and 4) The reason for the exemption tied to Section 5 of the Streamlined Sales and
Use Tax Agreement Certificate of Exemption. Certificates of Exemption are not to be sent to our agency, rather they must be fully completed by
records, exemption certificates completed by taxpayers for audit purposes.
*Please note that many, but not all sales tax exemptions found in Wyoming statutes at W.S. 39-15-105 also appear in Wyoming use tax statutes at
W.S. 39-16-105. We encourage vendors and taxpayers to thoroughly review both Wyoming sales and use tax statutes online as follows: From our
homepage, http://revenue.state.wy.us, select Publications. Scroll down to Statutes/Rules and Regulations and select Statutes Taxation and Revenue
then select 2011 Wyoming Statutes. Our rules are co-located with our statutes as set forth in the steps above. Please select Chapter 2 "Sales and
Use Tax " rules. For further information or clarification, please contact the department by telephone at (307) 777-2459 or e-mail at:
[email protected]
Description of Exemption
Statutory Citation
Examples or Special
Requirements
Reason for Exemption
For the purpose of exempting sales of services and tangible personal property which are protected by the United States constitution and the Wyoming constitution,
the following are exempt:
W. S. 39-15-105 (a)(i)(A)
Examples: (1) Sales to
Example 1: Circle Sec. 5 A "Federal
Sales prohibited from tax by federal or Wyoming laws or
the federal government or government (department)" Note: No number
constitutions
its instrumentalities and required for claiming this exemption
(2) Exported goods in
Example 2: Circle Sec. 5 M (Other) and cite
international commerce
statute or describe exemption in space
and (3) Certain types of
provided Example 3: Circle Sec. 5 D
sales of tangible personal "Foreign diplomat" and indicate number from
property and lodging
either the diplomat's yellow or blue striped
services to foreign
card Example 4: Circle Section 5 C (Tribal
diplomats and (4) Sales or Government) This exemption includes
leases to enrolled
Northern Arapahoe and Eastern Shoshone
members of the Northern government entities as well as individual
Arapaho or Eastern
members of the Northern Arapahoe or Eastern
Shoshone Tribes only.
Shoshone tribes. In the case of a vehicle
These sales or leases must purchase by an enrolled member of one of the
be made on the Wind
previously mentioned tribes, the purchaser
River Indian Reservation must provide proof of residence on the Wind
or in the case of a vehicle River Indian Reservation with a copy of their
purchase, the purchaser
utility bill, driver's license, or a signed
must reside on the Wind affidavit.
River Indian Reservation.
For the purpose of exempting sales of services and tangible personal property protected by federal law, the following are exempt:
W. S. 39-15-105 (a)(ii)(A)
None
No exemption certificate required. Exempt
Interstate transportation of freight or passengers
interstate transportation charges must be
separately stated on invoices from taxable
charges. [Wy Dept of Rev Rules, Chap 2, Sec.
9(a) ]
Examples: (1) Railroad Circle Sec. 5 M (Other) and cite statute or
Sales of: (1) Railroad rolling stock by interstate railroads, W. S. 39-15-105 (a)(ii)(B)
rolling stock includes
describe exemption in space provided
(2) aircraft by interstate air carriers and (3) trucks, trucklocomotives, Interstate air
tractors, trailers, semitrailers and passenger buses in excess
carriers regulated by the
of ten thousand (10,000) pounds gross vehicle weight
Federal Aviation
purchased by interstate carriers or the same if purchased
Administration (formerly
under exemption clauses in federal law and used in
the United States civil
interstate commerce
aeronautics board) and (2)
For purposes of this
exemption we administer
"gross vehicle weight" as
the weight of each distinct
vehicle and not vehicle
combinations.
Date Originally Issued: 7/10/2006
Revised: 08/09/11
Page 1
Leases of motor vehicles with or without trailers when the
lease rental is computed from gross receipts of the
operation if the operator is operating under a valid
interstate authority or permit.
W. S. 39-15-105 (a)(ii)(C)
Special Requirement:
Qualifying operators
operating under valid
interstate authority or
permit can be either the
lessor or lessee in the
transaction. This varies
on a case by case basis.
Sales to Wyoming joint apprenticeship and training
programs
W. S. 39-15-105 (a)(ii)(D)
Sales of food purchased with food stamps
W. S. 39-15-105 (a)(ii)(E)
Circle Sec. 5 M (Other) and cite statute or
Special Requirement:
Qualifying programs must describe exemption in space provided
be approved by the United
States Department of
L b
Special Requirement:
No exemption certificate required.
Exemption is based on
complying with the Food
Security Act of 1985 (or
relevant successor federal
legislation)
Circle Sec. 5 M (Other) and cite statute or
describe exemption in space provided
For the purpose of exempting sales of services and tangible personal property consumed in production, the following are exempt:
W. S. 39-15-105 (a)(iii)(A)
Examples: (1) Includes
Circle Sec. 5 I and include sales/use tax
Sales of ingredients or components to persons in the
sales of containers, labels license number in space provided if purchaser
business of manufacturing, processing or compounding
or shipping cases used for is required to be licensed
when the tangible personal property purchased becomes an
end product and (2)
ingredient or component of the tangible personal property
Includes chemicals and
manufactured, processed or compounded for sale or use
catalysts used directly in
manufacturing, processing
or compounding which
are consumed or
destroyed during that
process
Sales of livestock, feeds for livestock or poultry for
marketing purposes and seeds, roots, bulbs, small plants
and fertilizer planted or applied to land, the products of
which are to be sold
W. S. 39-15-105 (a)(iii)(B)
Examples: (1) We
administer the word
"livestock" broadly as any
living animal. (2) Feed for
animals kept as pets is
taxable because the
exemption only applies to
feed for animals for
marketing purposes. (3)
Only fertilizer planted or
applied to the land is
exempt. Herbicides
applied to the land are
taxable.
No exemption certificate required for sales of
livestock. Given our broad interpretation of
"livestock" we do not require exemption
certificates for these sales transactions. For
the remainder of the exemption, exemption
certificates are required. For those
transactions, circle Sec. 5 H and include
sales/use tax license number in the space
provided if the purchaser is required to be
licensed
Intrastate transportation by public utility or others of raw
farm products to processing or manufacturing plants
W. S. 39-15-105 (a)(iii)(C)
None
Circle Sec. 5 M (Other) and cite statute or
describe exemption in space provided
Special Requirements:
Exempt purchases of
power or fuel must be
separately accounted for
by separate metering,
storage or engineered
calculation.
Circle Sec. 5 I and include sales/use tax
license number in the space provided if the
purchaser of the exempt power or fuel is
required to be licensed. If using an engineered
calculation that must be supplied as well.
W. S. 39-15-105 (a)(iii)(D)
Sales of power or fuel to a person engaged in
manufacturing, processing or agriculture when the same is
consumed directly in manufacturing, processing or
agriculture
Sales of power or fuel to a person engaged in the
transportation business when the same is consumed
directly in generating motive power for actual
transportation purposes, except power or fuel not taxed as
gasoline, gasohol or diesel fuel and is used to propel a
motor vehicle upon the highway
Date Originally Issued: 7/10/2006
Revised: 08/09/11
W. S. 39-15-105 (a)(iii)(E)
Examples: (1) Exemption Circle Sec. 5 M (Other) cite statute or
applies to fuel consumed describe exemption in space provided
by rail carriers, (2)
Exemption applies to
electricity consumed by
pipeline transportation
companies. The key for
determinations is whether
the "person" is "engaged
in the transportation
business or not.
Page 2
Wholesale sales excluding sales of controlled substances
which are not sold pursuant to a written prescription of or
through a licensed practitioner
W. S. 39-15-105 (a)(iii)(F)
Special Requirements:
This purchase for resale
exemption is restricted to
vendors licensed to collect
and remit sales tax in
Wyoming or in a state
outside of Wyoming. This
exemption is also
available to vendors in
non-sales tax states who
can document their
business registration
number with their home
state's Office of the
Secretary of State
Sales of fuel for use as boiler fuel in the production of
electricity
W. S. 39-15-105 (a)(iii)(G)
Example: Exemption
Circle Sec. 5 M (Other) and cite statute or
applies most frequently to describe exemption in space provided
retail sales of coal for use
as a boiler fuel by utility
companies producing
electricity
Sales of food or meals furnished by a food establishment,
without charge to an employee for consumption on the
premises
W. S. 39-15-105 (a)(iii)(J)
Example: Food or meals No exemption certificate required.
in this context is exempt
both at the wholesale level
when purchased by the
food establishment and
when withdrawn from its
inventory for subsequent
use.
Circle Sec. 5 G (Resale) and list either
sales/use tax license number or business
registration number per preceding "Special
Requirements."
For the purpose of exempting sales of services and tangible personal property sold to government, charitable and non profit organizations, irrigation districts and
weed and pest control districts, the following are exempt:
W. S. 39-15-105 (a)(iv)(A)
Special Requirements:
Circle Sec. 5 B "State or local government
Sales to the State of Wyoming or its political subdivisions
This exemption applies
(name)" Note: no number required for
only to Wyoming
claiming this exemption.
governmental entities at
the state or local level. It
also includes Wyoming
school districts. The
exemption does not apply
to similar out of state
entities.
Sales to religious or charitable organizations, including non W. S. 39-15-105 (a)(iv)(B)
profit organizations providing meals or services to senior
citizens as certified to the department of revenue by the
department of health
Date Originally Issued: 7/10/2006
Revised: 08/09/11
Special Requirements:
See Bulletin on website
at:http://revenue.state.wy.
us. From the homepage
select Publications. Scroll
down to Sales and Use
Tax Materials and select
Sales and Use Tax
Bulletins, then select
Bulletin 16, Religious and
Charitable Exemptions.
Page 3
Circle Sec. 5 E "Charitable organization" and
indicate the Revenue Identification Number
(if one issued by the Department of Revenue)
or Circle Sec. 5 F "Religious or educational
organization"
Occasional sales made by religious or charitable
organizations for fund raising purposes
W. S. 39-15-105 (a)(iv)(C)
Special Requirements:
No exemption certificate required.
Exempt occasional sales
for fundraising purposes
by religious or charitable
organizations must be
four (4) or fewer per
calendar year. The
duration of exempt
occasional sales
fundraisers can be up to
sixty (60) days each.
Sales made to a joint powers board
W. S. 39-15-105 (a)(iv)(D)
Special Requirement:
Circle Sec. 5 M (Other) and cite statute or
Qualifying joint powers describe exemption in space provided
boards must be organized
under the Wyoming Joint
Power Act per W.S. 16-1104(b) et. seq.(1977)
The sales price of admission to and user fees for county or
municipal owned recreation facilities
W. S. 39-15-105 (a)(iv)(E)
Examples include, but are No exemption certificate required.
not limited to, swimming
pools, athletic facilities
and recreation centers.
Labor or service charges, including transportation and
travel, for the repair, alteration or improvement of real or
tangible personal property owned by or incorporated in
projects under contract to the state of Wyoming or its
political subdivisions, irrigation districts or weed and pest
control districts
W. S. 39-15-105 (a)(iv)(F)
None
No exemption certificate required. The
project contract with the State of Wyoming or
its political subdivision establishes the
exemption contemplated by this statute.
Sales to a Wyoming Irrigation District
W. S. 39-15-105 (a)(iv)(G)
Special Requirement:
Qualifying irrigation
districts must be created
under W.S. 41-7-201
through 41-7-210.
Circle Sec. 5 M (Other) and cite statute or
describe exemption in space provided
Sales to a Wyoming weed and pest control district
W. S. 39-15-105 (a)(iv)(H)
Special Requirement:
Circle Sec. 5 M (Other) and cite statute or
Qualifying weed and pest describe exemption in space provided
control districts must be
created under W.S. 11-5101 et. seq.
Intrastate transit of persons services by a government,
charitable or nonprofit organization
W. S. 39-15-105 (a)(iv)(J)
Example: Exemption
No exemption certificate required. Qualifying
applies to a municipality's entities as listed in the statutory language
intrastate transportation of establish the exemption.
its bus passengers.
For the purpose of exempting sales of services and tangible personal property which are alternatively taxed, the following are exempt:
Special Requirements:
No exemption certificate required
Sales of transportable homes after the taxed has been paid W. S. 39-15-105 (a)(v)(B)
Must be a transportable
once
home as defined in W.S.
39-15-101
W. S. 39-15-105 (a)(v)(C)
Sales of gasoline or gasohol taxed under W.S. 39-17-101
through 39-17-117 and diesel fuel taxed under W. S. 39-17201 through 39-17-211
Special Requirements:
No exemption certificate required
Exemption does not apply
to gasoline or gasohol
taxed under W.S. 39104(a)(iii) or to diesel fuel
taxed under W.S. 39-17204(a)(ii)
For the purpose of exempting sales of services and tangible personal property which are essential human goods and services, the following are exempt:
None
No exemption certificate required. Qualifying
Intrastate transportation by public utility or others of sick, W. S. 39-15-105 (a)(vi)(A)
persons, or their estates, as listed in the
injured or deceased persons by ambulance or hearse
statutory language establish the exemption.
Date Originally Issued: 7/10/2006
Revised: 08/09/11
Page 4
Sales of the following tangible personal property sold under W. S. 39-15-105 (a)(vi)(B)
a prescription: drugs for human relief, insulin for human
relief, oxygen for medical use, blood plasma, prosthetic
devices, hearing aids, eye glasses, contact lenses, mobility
enhancing equipment, durable medical equipment, and any
assistive device
Sales of non capitalized medical equipment and disposable
medical and dental supplies
W. S. 39-15-105 (a)(vi)(C)
Special Requirements: (1)
Over the counter drugs
are specifically excluded
from this exemption, (2)
mobility enhancing
equipment and durable
medical equipment are
defined at W.S. 39-15101, (3), Assistive devices
are exempt only for
permanently disabled
persons per this statute
and our rules definitions,
Chap 2, Sec. 3.
Special Requirements:
Circle Sec. 5 M (Other) and cite statute or
(1) This exemption
describe exemption in space provided
specifically excludes
capitalized equipment or
office supplies used in the
normal course of business
(2) Capitalized
equipment is that which is
depreciated under IRS
rules, (3) Qualifying
purchases by Medicare
recognized health care
providers fall within the
exemption
W. S. 39-15-105 (a)(vi)(D)
None
Sales of water delivered by pipeline or truck
W. S. 39-15-105 (a)(vi)(E)
None
Sales of food for domestic home consumption
For the purpose of exempting sales of services provided primarily to businesses, the following are exempt:
W. S. 39-15-105 (a)(vii)(A)
Special Requirements:
Interstate or intrastate transportation of drilling rigs,
Exemption is limited to
including charges for the movement or conveyance of the
drilling rigs in the oil and
drilling rig to or away from the well site and the loading,
gas context based on the
unloading, assembly or disassembly of the drilling rig
statutory definition of
"Well site" found at W.S.
39-15-101.
A person regularly engaged in the business of making loans W. S. 39-15-105 (a)(vii)(B)
or a supervised financial institution, as defined in W.S. 4014-140(a)(xix), that forecloses a lien or repossesses a motor
vehicle on which it has filed a lien shall not be liable for
payment of sales or use tax, penalties or interest due under
this section or W.S. 39-16-108 for that vehicle
No exemption certificate required. A
prescription issued by a duly licensed
practitioner as defined by W.S. 35-7-1002
(a)(xx) documents this exemption for a
vendor's record retention purposes. [W.S. 3915-107(a)(ii)]
No exemption certificate required
No exemption certificate required
No exemption certificate required. Exempt
transportation of drilling rigs and associated
exempt activities must be separately stated on
invoices from taxable charges. [Wy Dept of
Rev Rules, Chap 2, Sec. 9(a) ]
Special Requirements: A Circle Sec. 5 M (Other) and cite statute or
"person regularly engaged describe exemption in space provided
in the business of making
loans" must be in full
compliance with the
Uniform Consumer Credit
Code provisions
applicable to them as
administered by the
Wyoming Department of
Audit's Banking Division.
For the purpose of exempting, sales of services and tangible personal property as an economic incentive, the following are exempt:
W. S. 39-15-105 (a)(viii)(A)(I) None
No exemption certificate required. Payment
Intrastate transportation of employees to or from work
and/or contracts of employee or employer
when paid or contracted for by the employee or employer
establish the exemption.
Intrastate transportation of freight and property including W. S. 39-15-105 (a)(viii)(A)(II) None
oil and gas by pipeline
Date Originally Issued: 7/10/2006
Revised: 08/09/11
Page 5
No exemption certificate required. Exempt
intrastate transportation charges must be
separately stated on invoices from taxable
charges. [Wy Dept of Rev Rules, Chap 2, Sec.
9(a) ]
Sales of the services of professional engineers, geologists,
and the like for services to real or tangible personal
property leading to building location, drilling and all
related activities that must be completed prior to setting
production casing, including coring, logging and testing
done prior to the setting of production casing for the
drilling or any oil or gas well or for the deepening or
extending of any well previously drilled for oil or gas
beyond the maximum point to which they were initially
drilled
W. S. 39-15-105 (a)(viii)(B)
Special Requirements:
This exemption also
applies to any and all
seismographic and
geophysical surveying,
stratigraphic testing,
coring, logging and
testing calculated to
reveal the existence of
geologic conditions
favorable to the
accumulation of oil or gas.
Sales of school annuals
Sales of newspapers
Sales of carbon dioxide and other gases used in tertiary
production
W. S. 39-15-105 (a)(viii)(C)
W. S. 39-15-105 (a)(viii)(D)
W. S. 39-15-105 (a)(viii)(F)
None
None
Example: Tertiary
production is defined at
W.S. 39-15-101, in part,
as crude oil recovery by
means of a tertiary
enhanced recovery project
as certified by the
Wyoming oil and gas
conservation commission
or the United States
government.
W. S. 39-15-105 (a)(viii)(G)
Sales of lodging services by a person known to the trade
and public as a guide or outfitter, including but not limited
to sleeping accommodations, placement of tents, snow
shelters, base camps, temporary structures which are
dismantled or abandoned after use and all other forms of
temporary shelter
Special Requirements:
(1) Exemption applies
only to lodging taxes
imposed by W.S. 39-15204(a)(ii). Sales tax still
applies to sales of lodging
services by guides or
outfitters. (2) Guides and
outfitters are licensed and
regulated in Wyoming by
the Board of Outfitters
and Professional Guides.
No exemption certificate required. Guide or
outfitter must maintain records showing
collection of sales tax on lodging services and
exemption of the same related to any
applicable lodging tax.
W. S. 39-15-105 (a)(viii)(H)
Special Requirements:
(1) Specifically excluded
from this exemption is
any titled vehicle,
snowmobiles, lawn
tractors, all-terrain
vehicles and repair or
replacement parts. (2)
This exemption restricts
use of exempt machinery
to exclusive agricultural
use. Thus, for hire use of
such machinery outside of
an agricultural operation
negates the exclusive use
requirement of the
exemption.
Circle Sec. 5 M (Other) and cite statute and
assert in space provided that the purchased
farm implement will be exclusively used in
agriculture
Examples: (1) Included
within these exempt
services are repair or
replacement materials or
parts
No exemption certificate required. A vendor's
records must establish (1) that it is a federal
aviation administration certified repair
station, and (2) its volume of exempt services
as set forth in the statute.
The sale of farm implements, meaning tractors or other
machinery designed or adapted and used exclusively for
agricultural operations
W. S. 39-15-105 (a)(viii)(J)
Sales of aircraft repair, remodeling or maintenance
services at a federal aviation administration certified repair
station
Date Originally Issued: 7/10/2006
Revised: 08/09/11
Page 6
No exemption certificate required. These
exempt services and exempt drilling activities
occur during a time period we call the preproduction casing phase. These exempt
services must be separately stated on invoices
from taxable charges. [Wy Dept of Rev Rules,
Chap 2, Sec. 9(a) ] For more information
related to both exempt and taxable oil and gas
services please see our publication on our web
site. From our main page click on
"Publications" in the red banner. In the page
that appears scroll to the grey scale heading
"Sales and Use Tax Materials" and click on
"Sales & Use Tax Publications for Specific
Industries." In the list that appears click on
"Oil Conventional Natural Gas and Coal Bed
No exemption certificate required.
No exemption certificate required.
Circle Sec. 5 M (Other) cite statute or
describe exemption in space provided
Sales of the service of transmitting radio waves to a oneway paging unit owned or rented by a service subscriber,
where messages received are displayed or played on a
paging unit as voice, tone and voice, numeric or
alphanumeric, including mail services purchased with the
pager
W. S. 39-15-105 (a)(viii)(K)
Sales of goods or services made for the purpose of raising
money or charges for admission to any amusement,
entertainment, recreation, game or athletic event for any
kindergarten through grade twelve (12) public school in
Wyoming
W. S. 39-15-105 (a)(viii)(M)
Sales of equipment used to generate electricity from
renewable resources. Exemption is limited to acquisition of
equipment used in a project to make it operational up to the
point of interconnection with an existing transmission grid.
Qualifying equipment includes wind turbines, generating
equipment, control and monitoring systems, power lines,
substation equipment, lighting, fencing, pipes and other
equipment for locating power lines and poles. On and after
January 1, 2010, the exemption shall apply to sales of
equipment for projects where either the project developer
is the landowner for the project prior to January 1, 2010,
or where the project developer has, prior to January 1,
2010, entered into a written contract with a landowner that
describes the project with specificity, including a
description of equipment to be purchased and placed on the
landowner's land and has made payment to the landowner
under terms of the contract. To be eligible for the
exemption, the project developer shall have purchased all
eligible equipment as well as received all required permits
and approvals from all governmental agencies for the
development and construction of the project prior to
December 31, 2011. Evidence of compliance with this
subparagraph shall be submitted to the department with
the request for an exemption.
Special Requirements:
(1) Sales of goods or
services by Wyoming's
private schools and by its
institutions of higher
education remain taxable.
Such are not within the
W. S. 39-15-105 (a)(viii)(N)(I) Examples of renewable
resources: wind
generation, solar,
biomass, landfill gas,
hydro, hydrogen and
geothermal energy. Items
specifically excluded from
this exemption include
tools and other equipment
used in the construction of
a new facility, contracted
services required for the
construction and routine
maintenance activities
and equipment utilized or
acquired after the project
is operational. Exemption
is repealed effective
December 31, 2011.
W. S. 39-15-105 (a)(viii)(N)(II)
Sales of equipment used to generate electricity from
renewable resources. Exemption is limited to acquisition of
equipment used in a project to make it operational up to the
point of interconnection with an existing transmission grid.
Qualifying equipment includes wind turbines, generating
equipment, control and monitoring systems, power lines,
substation equipment, lighting, fencing, pipes and other
equipment for locating power lines and poles. On and after
January 1, 2010, the exemption shall apply to sales of
equipment used to generate electricity from renewable
resources with a total net rating capacity of not more than
twenty-five (25) kilowatts, or where the entire renewable
energy system is to be for off-grid use. The exemption
provided under this subdivision of this subparagraph is
repealed effective June 30, 2012
Date Originally Issued: 7/10/2006
Revised: 08/09/11
Examples: This
No exemption certificate required
exemption applies only to
one-way transmissions to
a paging unit. This
exemption does not
impact the taxability of
two-way
telecommunications.
No exemption certificate required. Sales by
any Wyoming K - 12 public school within the
context of this statutory language establish the
exemption.
Circle Sec. 5 M (Other) cite statute or
describe exemption in space provided.
Examples of renewable
Circle Sec. 5 M (Other) cite statute or
resources: wind
describe exemption in space provided.
generation, solar,
biomass, landfill gas,
hydro, hydrogen and
geothermal energy. Items
specifically excluded from
this exemption include
tools and other equipment
used in the construction of
a new facility, contracted
services required for the
construction and routine
maintenance activities
and equipment utilized or
acquired after the project
is operational.
Page 7
Sale or leases of machinery to be used in Wyoming directly W. S. 39-15-105 (a)(viii)(O)
and predominantly in manufacturing tangible personal
property
Special Requirements:
(1) Qualifying
manufacturers must be
NAICS coded in
manufacturing sector 3133;* (See next column)
(2) Exemption does not
include noncapitalized
machinery except for
machinery expensed per
section 179 of the Internal
Revenue Code; and (3)
Qualifying sale or lease
must be after July 1,
2004. (4) Exemption is
scheduled to expire on
December 31, 2017.
*NAICS stands for the North American
Industry Classification System manual of
2002. This manual is expected to be update
in 2007, at which time, that manual will apply
to the NAICS code criteria related to this
exemption. Circle Sec. 5 I and include
sales/use tax license number in space
provided.
W. S. 39-15-105 (a)(viii)(P)
Sales or leases of any aircraft used in a federal aviation
administration commercial operation including the sale of
all: (I) Tangible personal property permanently affixed or
attached as a component part of the aircraft, including, but
not limited to, repair or replacement materials or parts;
(II) Aircraft repair, remodeling and maintenance services
performed on the aircraft, its engine or its component
materials or parts.
None
Circle Sec. 5 M (Other) and cite statute or
describe exemption in space provided
Sales of tangible personal property or services performed
for the repair, assembly, alteration or improvement of
railroad rolling stock.
W. S. 39-15-105 (a)(viii)(Q)
W. S. 39-15-105 (a)(viii)(R)
The sale of equipment used to construct a new coal
gasification or coal liquefaction facility. The exemption
provided by this subparagraph shall be limited to the
acquisition of equipment used in a project to make it
operational. The exemption shall not apply to tools and
other equipment used in construction of a new facility,
contracted services required for construction and routine
maintenance activities nor to equipment utilized or
acquired after the facility is operational
The purchases by a data processing services center. (I) The W.S 39-15-105(a)(viii)(S)(I)
sales price paid for the purchase or rental of qualifying
prewritten and other computer software, computer
equipment including computers, servers, monitors,
keyboards, storage devices, containers used to transport
and house such computer equipment and other peripherals,
racking systems, cabling and trays that are necessary for
the operation of a data processing services center when the
aggregate purchase of the qualifying equipment exceeds
two million dollars ($2,000,000.00) in any calendar year;
Date Originally Issued: 7/10/2006
Revised: 08/09/11
Special Requirements:
Circle Sec. 5 M (Other) and cite statute or
This exemption is
describe exemption in space provided
repealed effective July 1,
2015.
None
Circle Sec. 5 M (Other) and cite statute or
describe exemption in space provided
For the purpose of
Circle Sec. 5 M (Other) and cite statute or
claiming the exemptions... describe exemption in space provided
(1) Has a physical
location in this state
where the qualifying
equipment purchased
shall be maintained and
operated until the
qualifying equipment is
scheduled for
replacement... (2)
Shall make an initial total
capital asset investment in
a physical location in this
state: (a) For the
exemption in subdivision
(I) of not less than five
million dollars or has
made a capital investment
in a physical location in
this state of not less than
five million dollars in the
five (5) years immediately
preceding March 5, 2010;
Page 8
The sales price paid for the purchase or rental of qualifying W.S 39-15-105(a)(viii)(S)(II)
uninterruptable power supplies, back-up power generators,
specialized heating and air conditioning equipment and air
quality control equipment used for controlling the
computer environment necessary for the operation of a
data processing services center when the aggregate
purchase of the qualifying equipment exceeds two million
dollars ($2,000,000.00) in any calendar year;
Subsection (IV) of the above
W.S 39-15-105(a)(viii)(S)(IV)
Continued from (1) and
Circle Sec. 5 M (Other) and cite statute or
(2) in the above W.S 39- describe exemption in space provided
15-105(a)(viii)(S)(I) ...
For the exemption in
subdivision (II) of this
subparagraph, of not less
than fifty million dollars
($50,000,000.00) or has
made a capital investment
in a physical location in
this state of not less than
fifty million dollars
($50,000,000.00) in the
five (5) years immediately
preceding April 1, 2011.
Must keep adequate
documentation and
certification as required in
(3), (4), (5) and (6).
For the purpose of
Circle Sec. 5 M (Other) and cite statute or
claiming the exemption in describe exemption in space provided
subdivisions (I) and (II) in
the subparagraph, for data
centers where more than
one (1) entity occupies the
facility but offer date
services as a single entity,
the pruchaser shall
demonstrate that all the
requirements of
subdivision (III) are met
in agrigate by the entities
occupying the facility
regardless of multiple
ownerships of equipment
and buildings.
For the purpose of avoiding application of the sales tax more than once on the same article of tangible property for the same taxpayer:
W. S. 39-15-105 (a)(ix)(A)
None
Vendors must deduct from the retail sales
The trade-in value of tangible personal property shall be
price of the new property the value of the
excluded from the sales price of new tangible personal
trade-in property on the same invoice. By
property when trade-in and purchase occur in one (1)
doing so, the vendor meets the requirements
transaction
of this exemption without the need for an
exemption certificate.
Date Originally Issued: 7/10/2006
Revised: 08/09/11
Page 9
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