W.S. § 39-15-105 — Exemptions

(a) The following sales, purchases or leases are exempt
from the excise tax imposed by this article:
(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:
(A) Sales which the state of Wyoming is
prohibited from taxing under the laws or constitutions of the
United States or Wyoming.
(ii) For the purpose of exempting sales of services
and tangible personal property protected by federal law, the
following are exempt:
(A) Interstate transportation of freight or
passengers;
(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 of ten 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;
(C) Leases of motor vehicles with or without
trailers when the lease rental is computed from the gross
receipts of the operation, if the operator is operating under a
valid interstate authority or permit;
(D) Sales to Wyoming joint apprenticeship and
training programs approved by the United States department of
labor;
(E) To comply with the Food and Nutrition Act of
2008, sales of food purchased with supplemental nutrition
assistance benefits.
(iii) For the purpose of exempting sales of services
and tangible personal property consumed in production, the
following are exempt:
(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, processing or
compounding which are consumed or destroyed during that process;
(B) Sales of livestock, feeds for use in feeding
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. This exemption applies to,
but is not limited to, sales of seeds, roots, bulbs, small
plants and fertilizer planted or applied to land subject to a
state or federal crop set aside program;
(C) Intrastate transportation by public utility
or others of raw farm products to processing or manufacturing
plants;
(D) Sales of power or fuel to a person engaged
in the business of manufacturing, processing or agriculture when
the same is consumed directly in manufacturing, processing or
agriculture;
(E) Sales of power or fuel to a person
transporting tangible personal property by railroad or by
pipeline when the power or fuel is consumed directly in
generating motive power for actual transportation purposes,
regardless of ownership of the transported tangible personal
property, except power or fuel which is not taxed as gasoline or
gasohol under W.S. 39-17-101 through 39-17-111 or as diesel fuel
under W.S. 39-17-201 through 39-17-211 and which is used to
propel a motor vehicle upon the highway as defined in W.S. 39-
17-201(a)(xii). As used in this subparagraph, "pipeline" means a
system of connected pipes and other equipment that is used to
transport oil, natural gas or other hydrocarbons from a well
site to an interstate or intrastate transmission customer sales
delivery point, including between intermediate points along a
transportation path;
(F) Wholesale sales excluding sales of
controlled substances as defined by W.S. 35-7-1002(a)(iv) which
are not sold pursuant to a written prescription of or through a
licensed practitioner as defined by W.S. 35-7-1002(a)(xx);
(G) Sales of fuel for use as boiler fuel in the
production of electricity;
(H) Repealed By Laws 2000, Ch. 4, § 2.
(J) The cost of food or meals furnished by a
food establishment licensed under W.S. 35-7-124 without charge
to an employee for consumption on the premises is not taxable
either to the establishment or the employee.
(iv) For the purpose of exempting sales of services
and tangible personal property sold to government, charitable
and nonprofit organizations, irrigation districts and weed and
pest control districts, the following are exempt:
(A) Sales to the state of Wyoming or its
political subdivisions;
(B) Sales made to religious or charitable
organizations including nonprofit organizations providing meals
or services to senior citizens as certified to the department of
revenue by the department of health in or for the conduct of the
regular religious, charitable or senior citizen functions and
activities and sales of meals made to senior citizens, guests of
seniors and meals delivered to the homebound in regular conduct
of senior citizen centers functions and activities;
(C) Occasional sales made by religious or
charitable organizations for fund raising purposes for the
conduct of regular religious or charitable functions and
activities, and not in the course of any regular business. For
the purposes of this subparagraph, "regular business" means the
habitual or regular activity of the organization excluding any
incidental or occasional operation;
(D) Sales to a joint powers board organized
under the Wyoming Joint Powers Act;
(E) Sales price of admission to county or
municipal owned recreation facilities such as swimming pools,
athletic facilities and recreation centers;
(F) Labor or service charges, including
transportation and travel, for the repair, alteration or
improvement of real property or tangible personal property owned
by, or incorporated in projects under contract to the state of
Wyoming or any of its political subdivisions, including an
irrigation district created under W.S. 41-7-201 through
41-7-210, and a weed and pest control district created under
W.S. 11-5-101 et seq.;
(G) Sales to an irrigation district created
under W.S. 41-7-201 through 41-7-210;
(H) Sales to a weed and pest control district
created under W.S. 11-5-101 et seq.;
(J) Intrastate transit of persons services by a
government, charitable or nonprofit organization.
(v) For the purpose of exempting sales of services
and tangible personal property which are alternatively taxed,
the following are exempt:
(A) Repealed By Laws 1999, ch. 165, § 1.
(B) Sales of transportable homes after the tax
has been once paid;
(C) Sales of gasoline or gasohol taxed under
W.S. 39-17-101 through 39-17-111 and of diesel fuels taxed under
W.S. 39-17-201 through 39-17-211. The exemption provided by
this subparagraph shall not apply to gasoline or gasohol taxed
under W.S. 39-17-104(a)(iii) or to diesel fuel taxed under W.S.
39-17-204(a)(ii);
(D) Gratuities or tips which are offered to
tipped employees as specified in W.S. 27-4-202(b) are exempt
from the tax whether offered by the consumer or separately
invoiced by the seller.
(E) Sales of alternative fuels taxed under W.S.
39-17-301 through 39-17-311.
(vi) For the purpose of exempting sales of services
and tangible personal property which are essential human goods
and services, the following are exempt:
(A) Intrastate transportation by public utility
or others of sick, injured or deceased persons by ambulance or
hearse;
(B) Sales of the following tangible personal
property sold under a prescription: drugs for human relief
excluding over-the-counter-drugs, insulin for human relief and
any syringe, needle or other device necessary for the
administration thereof, oxygen for medical use, blood plasma,
prosthetic devices, hearing aids, eyeglasses, contact lenses,
mobility enhancing equipment, durable medical equipment and any
assistive device. As used in this subparagraph, "assistive
device" means any item, piece of equipment or product system, as
defined by department rule, which is used to increase, maintain
or improve the functional capabilities of an individual with a
permanent disability, excluding any medical device, surgical
device or organ implanted or transplanted into or attached
directly to an individual;
(C) Sales of all noncapitalized equipment and
disposable supplies which are used in the direct medical or
dental care of a patient. The exemption in this subparagraph
shall not include capitalized equipment or office supplies used
in the normal course of business;
(D) Sales of water delivered by pipeline or
truck;
(E) Sales of food for domestic home consumption;
(F) Tangible personal property sold by any
person for delivery in this state is deemed sold for storage,
use or consumption herein and is subject to the tax imposed by
this article unless the person selling the property has received
from the purchaser a signed certificate stating the property was
purchased for resale and showing his name and address.
(vii) For the purpose of exempting sales of services
provided primarily to businesses, the following are exempt:
(A) Interstate or intrastate transportation of
drilling rigs, including charges for the movement or conveyance
of the drilling rig to or away from the well site and the
loading, unloading, assembly or disassembly of the drilling rig;
(B) A person regularly engaged in the business
of making loans or a supervised financial institution, as
defined in W.S. 40-14-140(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 for that vehicle.
(viii) For the purpose of exempting sales of services
and tangible personal property as an economic incentive, the
following are exempt:
(A) Intrastate transportation of:
(I) Employees to or from work when paid or
contracted for by the employee or employer;
(II) Freight and property including oil and
gas by pipeline.
(B) Sales of the services of professional
engineers, geologists or members of similar professions
including the sales price paid for all services to real or
tangible personal property leading to building location,
drilling and all related activities that must be completed prior
to setting the production casing, including coring, logging and
testing done prior to the setting of production casing for the
drilling of 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. The
exemption in this subparagraph shall also apply 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;
(C) Sales of school annuals;
(D) Sales of newspapers;
(E) Repealed By Laws 2000, Ch. 47, § 1.
(F) Sales of carbon dioxide and other gases used
in tertiary production;
(G) Sales of lodging services provided 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 are exempt from the excise tax imposed by W.S.
39-15-204(a)(ii) as distributed by W.S. 39-15-211(a)(ii);
(H) The sale of farm implements. For purposes of
this subparagraph, "farm implements" means any tractor or other
machinery designed or adapted and used exclusively for
agricultural operations and specifically excludes any vehicle
titled under chapter 2 of title 31, snowmobiles, lawn tractors,
all-terrain vehicles and repair or replacement parts;
(J) The sale of aircraft repair, remodeling or
maintenance services at a federal aviation administration
certified repair station including, but not limited to, repair
or replacement materials or parts;
(K) Repealed by Laws 2022, ch. 108, § 1.
(M) 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 located
in this state;
(N) Repealed by Laws 2017, ch. 41, § 2.
(O) The sale or lease of machinery to be used in
this state directly and predominantly in manufacturing as
follows:
(I) Repealed by Laws 2024, ch. 67, § 2.
(II) Repealed by Laws 2024, ch. 67, § 2.
(III) Repealed by Laws 2010, ch. 33, § 2.
(IV) Until December 31, 2042, the sale or
lease of machinery to be used in this state directly and
predominantly in manufacturing tangible personal property;
(V) The sale or lease of machinery to be
used in an industrial sovereign zone established under W.S. 9-
20-202 and used directly and predominantly in the production of
a value-added manufactured product as defined in W.S. 9-20-
201(a)(ii).
(P) The sale or lease 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.
(Q) Repealed by Laws 2015, ch. 120, § 1.
(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;
(S) Subject to meeting the applicable provisions
of this subparagraph, the following purchases by a data
processing services center as defined in W.S.
39-15-101(a)(xliv):
(I) The 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;
(II) The sales price paid for the purchase
or rental of qualifying 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;
(III) For the purpose of claiming the
exemptions in subdivisions (I) and (II) of this subparagraph,
the purchaser shall demonstrate to the department that he:
(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 or until it has reached the end of its
serviceable life;
(2) Shall make an initial total
capital asset investment in a physical location in this state:
a. For the exemption in
subdivision (I) of this subparagraph, of not less than five
million dollars ($5,000,000.00) or has made a capital investment
in a physical location in this state of not less than five
million dollars ($5,000,000.00) in the five (5) years
immediately preceding March 5, 2010;
b. 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.
(3) Has retained adequate
documentation to demonstrate that the total qualifying purchases
exceed the applicable annual threshold for each exemption
claimed under this subparagraph;
(4) Has received certification from
the Wyoming business council that the purchaser has created or
will create a number of jobs in Wyoming that is appropriate to
the size and stage of development of the data processing
services center as determined by the Wyoming business council;
(5) Will accrue the excise tax on
otherwise qualifying purchases where the applicable annual
threshold was not met. The tax shall be remitted to the
department not later than the end of January immediately
following the end of the calendar year where the threshold was
not met to avoid the assessment of penalty and interest on any
amount of tax due;
(6) Shall keep adequate written
records and documentation in accordance with department rule and
regulation to show compliance with the requirements of this
subparagraph. If the purchaser does not meet all the
requirements of this subparagraph, any tax owed shall be
remitted to the department not later than the end of January
immediately following the end of the calendar year in which the
requirements were not met.
(IV) For the purpose of claiming the
exemptions in subdivisions (I) and (II) of this subparagraph,
for data centers where one (1) or more entities occupies the
facility, the purchaser shall demonstrate that all the
requirements of subdivision (III) are met in the aggregate by
the entities occupying the facility regardless of multiple
ownerships of equipment and buildings.
(T) Sales of and retail commissions on lottery
tickets or shares and equipment necessary to operate a lottery
under W.S. 9-17-101 through 9-17-128;
(U) Repealed by Laws 2019, ch. 120, § 1.
(ix) For the purpose of avoiding application of the
sales tax more than once on the same article of tangible
property for the same taxpayer:
(A) The trade-in value of tangible personal
property shall be excluded from the sales price of new tangible
personal property when trade-in and purchase occur in one (1)
transaction; and
(B) The sales price paid for a motor vehicle,
house trailer, trailer coach, trailer or semitrailer as defined
in W.S. 31-1-101 if the vehicle is purchased by a nonresident of
Wyoming and the vehicle is to be removed from the state of
Wyoming within thirty (30) days of purchase. The purchaser
shall declare under penalty of perjury on a form prescribed by
the department that he is not a resident of Wyoming.
(x) Sales of lodging services offered by any county
fair board during a county fair or other board authorized
events;
(xi) Purchases of motor vehicles made from immediate
family members or transfers of motor vehicles made to immediate
family members, subject to all of the following:
(A) As used in this paragraph, "immediate family
member" means a parent, child, spouse, sibling, stepparent,
stepchild, stepsibling, grandparent or grandchild;
(B) The seller or donor of the motor vehicle
shall have paid sales tax or use tax as required by law when the
seller or donor purchased or received the vehicle;
(C) The sale or gift of the motor vehicle shall
be made by the seller or donor to an immediate family member to
qualify for the exemption under this paragraph;
(D) A vehicle sold or gifted under this
paragraph shall be considered an exempt motor vehicle for
purposes of this chapter.
(b) Repealed by Laws 2024, ch. 67, § 2.