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Wyoming - Sales and Use Tax Exemptions and Exemption Certificates

Sales tax is a excise tax imposed on the retail sale of tangible personal property and certain enumerated services sold in Wyoming by businesses located in Wyoming.

WYOMING EXEMPTIONS: Wyoming Department of Revenue currently administers forty-nine (49) sales/use tax exemptions. Wyoming provides various entity based exemptions, product-based exemptions and use-based exemptions. Sales to State of Wyoming or its political subdivisions, purchases by certain religious or charitable organizations, food for domestic home consumption, fuel, power, components and ingredients used in manufacturing, processing or agriculture, prescription drugs, prosthetic devices, durable medical equipment, mobility equipment, school fundraising activities are exempt from sales tax. (Wyoming Statutes 39-15-105, Rule Ch. 2, Sec. 9 ,Department Notice)

LIABILITY : Every person purchasing goods or services taxed is liable for the taxes and shall pay any tax owed to the department unless the taxes have been paid to a vendor. Sales and use tax due to the department constitutes a debt to the state from the persons who are parties to the transaction, other than any vendor or other seller who is prohibited or not authorized by law to collect any tax. Tax must be collected on all sales of tangible personal property or taxable services unless an Exemption Certificate or Direct Pay Permit is furnished.(Wyoming Statute 39-15-103)

WYOMING EXEMPTION CERTIFICATES:

Vendors shall obtain completed exemption certificates for all sales transactions, where sales tax is not collected from the purchaser at the time of sale. The seller shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase. Rule Ch. 2, Sec. 9(b)

Vendors should call the Customer Service Bureau at (617) 887-6367 if they have any questions regarding Certificate of Exemption which is presented to them

 
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