[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-283463-105":53,"doc-detail-283463-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","wyoming-salesuse-tax-exemptions-may-29-2024","Wyoming Sales/Use Tax Exemptions - May 29, 2024","","Wyoming Sales/Use Tax Exemptions briefs the distinction between “not taxable” and “exemption” and explains how exemptions function under an imposition statute. It summarizes common categories of sales tax exemptions, including entity-based, use-based, and product-based exemptions, and notes vendor good-faith treatment and general non-expiration. The briefing further outlines key Wyoming statutory exemption provisions under W.S. 39-15-105 with specific examples for interstate commerce, property and service exemptions, and production-consumed items.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/wyoming-salesuse-tax-exemptions-may-29-2024/283463/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/wyoming-salesuse-tax-exemptions-may-29-2024/283463.png","ImageObject",442,249,{"name":88,"@type":89},"Aldword","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-21","2026-09-17",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",10,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the difference between “not taxable” and an “exemption” in Wyoming?","Question",{"text":109,"@type":110},"“Not taxable” has no imposition statute, while an “exemption” has an imposition statute but the legislature provides an exemption.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What are the most common types of sales tax exemptions in Wyoming?",{"text":114,"@type":110},"The briefing groups exemptions into entity-based (certificate provided), use-based (certificate provided), and product-based (generally no certificate and available to everyone), plus “good faith” vendor handling.",{"name":116,"@type":107,"acceptedAnswer":117},"Which statute governs Wyoming’s sales tax exemptions discussed in this document?",{"text":118,"@type":110},"Wyoming’s sales tax exemption statutes referenced here are W.S. 39-15-105.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},283463,1790466230,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":42,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":8},2336478940917,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Department of Revenue  \nWyoming Sales/Use Tax Exemptions  \nJoint Revenue Committee  \nMay 29, 2024  \nBrenda Henson, Director  \nBret Fanning, Excise Tax Administrator  \nWhat’s Not Taxable in Wyoming?  \n• There is a statutory difference between “not taxable” and a “exemption”  \n• “Not taxable” lacks an imposition statute  \n• “Exemption” has an imposition statute, but the legislature has provided an exemption  \n• Exemptions of “nontaxable” items in Wyoming  \n• Sales of real property  \n• Rental of real property  \n• Labor or service to real property  \n• Labor or service to humans or live animals  \n• User fees  \n• Professional services (accountants, tax preparers, engineers, doctors, attorneys, lawyers, consultants, teachers, trainers, instructors, inspectors, custom software developers, etc.  \n• Many financial industry transactions  \n2  \nMost Common Types of Sales Tax Exemptions  \n• Entity-based – need to provide exemption certificate to vendor (federal, WY State, WY political subdivisions, religious, charitable)  \n• Use-based – need to provide exemption certificate to vendor (agricultural, manufacturing, resale, noncapitalized medical supplies, interstate commerce vehicles, datacenter, etc.)  \n• Product-based – Don’t need exemption certificate and available to everyone (nonprepared food, motor fuels, school yearbooks, newspapers, admission to K-12 events, etc.  \n• Taken in “good faith” by vendors  \n• Don’t expire in most cases  \n• Sales vs. Purchase exemptions in statute  \n3  \nWyoming’s Sales Tax Exemption Statutes –  \nW.S. 39-15-105  \n• (a)(i) 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:  \n• (a)(i)(A) Sales which the state of Wyoming is prohibited from taxing under the laws or constitutions ofthe United States or Wyoming  \n• (a)(ii) For the purpose of exempting sales of services and tangible personal property protected by federal law, the following are exempt:  \n• (a)(ii)(A) Interstate transportation of freight or passengers  \n4  \nWyoming’s Sales Tax Exemption Statutes –  \nW.S. 39-15-105  \n• (a)(ii)(B) -Sales of railroad rolling stock including locomotives purchased by interstate railroads, aircraft purchased by interstate air carriers which are holders of valid United States civil aeronautics board permits or authorities, and trucks, truck-tractors, trailers, semitrailers and passenger buses in excess often thousand (10,000) pounds gross vehicle weight which are purchased by common or contract interstate carriers or which are operating in interstate commerce under exemption clauses in federal law if they are to be used in interstate commerce  \n• (a)(ii)(C) -Leases of motor vehicles with or without trailers when the lease rental is computed from the gross receipts ofthe operation, if the operator is operating under a valid interstate authority or permit  \n5  \nWyoming’s Sales Tax Exemption Statutes –  \nW.S. 39-15-105  \n• (a)(ii)(D) -Sales to Wyoming joint apprenticeship and training programs approved by the United States department of labor  \n• (a)(ii)(E) -To comply with the Food and Nutrition Act of 2008, sales of food purchased with supplemental nutrition assistance benefits  \n• (a)(iii) For the purpose of exempting sales of services and tangible personal property consumed in production, the following are exempt:  \n• (a)(iii)(A) Sales of tangible personal property to a person engaged in the business of manufacturing, processing or compounding when the tangible personal property purchased becomes an ingredient or component of the tangible personal property manufactured, processed or compounded for sale or use and sales of containers, labels or shipping cases used for the tangible personal property so manufactured, processed or compounded. This subparagraph shall apply to chemicals and catalysts used directly in manufacturing,  \nprocessing or compounding which are consumed or destroyed durin","cbCaingF58QszEGG","https://ap.wps.com/l/cbCaingF58QszEGG","pdf",1637121,"English","# What’s Not Taxable in Wyoming?\n## Statutory difference: not taxable vs exemption\n# Most Common Types of Sales Tax Exemptions\n## Entity-based exemptions\n## Use-based exemptions\n## Product-based exemptions\n## Vendor good-faith and non-expiration\n# Wyoming’s Sales Tax Exemption Statutes – W.S. 39-15-105\n## U.S. and Wyoming constitution protections\n## Federal-law protected transactions\n## Examples for transportation, vehicles, and production","[{\"question\":\"What is the difference between “not taxable” and an “exemption” in Wyoming?\",\"answer\":\"“Not taxable” has no imposition statute, while an “exemption” has an imposition statute but the legislature provides an exemption.\"},{\"question\":\"What are the most common types of sales tax exemptions in Wyoming?\",\"answer\":\"The briefing groups exemptions into entity-based (certificate provided), use-based (certificate provided), and product-based (generally no certificate and available to everyone), plus “good faith” vendor handling.\"},{\"question\":\"Which statute governs Wyoming’s sales tax exemptions discussed in this document?\",\"answer\":\"Wyoming’s sales tax exemption statutes referenced here are W.S. 39-15-105.\"}]","Wyoming Sales/Use Tax Exemptions - May 29, 2024 | PDF",1789608335]