Form F0003 - Certificate Of Exemption (Page 10 of 11) in pdf

Sales of the services of professional engineers, geologists,

W. S. 39-15-105 (a)(viii)(B)

Special Requirements: This

No exemption certificate required. These exempt

exemption also applies to any

services and exempt drilling activities occur during a

and the like for services to real or tangible personal

and all seismographic and

time period we call the pre-production casing phase.

property leading to building location, drilling and all

geophysical surveying,

These exempt services must be separately stated on

related activities that must be completed prior to setting

stratigraphic testing, coring,

invoices from taxable charges. [Wy Dept of Rev

production casing, including coring, logging and testing

logging and testing calculated to

Rules, Chap 2, Sec. 9(a) ] For more information

done prior to the setting of production casing for the

reveal the existence of geologic

related to both exempt and taxable oil and gas services

drilling or any oil or gas well or for the deepening or

conditions favorable to the

please see our publication on our web site. From our

extending of any well previously drilled for oil or gas

accumulation of oil or gas.

main page click on "Publications" in the red banner.

beyond the maximum point to which they were initially

In the page that appears scroll to the grey scale

drilled

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 Methane Tax

Publication."

Sales of school annuals

W. S. 39-15-105 (a)(viii)(C)

None

No exemption certificate required.

Sales of newspapers

W. S. 39-15-105 (a)(viii)(D)

None

No exemption certificate required.

Sales of carbon dioxide and other gases used in tertiary

W. S. 39-15-105 (a)(viii)(F)

Example: Tertiary production is

Circle Sec. 5 M (Other) cite statute or describe

production

defined at W.S. 39-15-101, in

exemption in space provided

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.

Sales of lodging services by a person known to the trade

W. S. 39-15-105 (a)(viii)(G)

Special Requirements: (1)

No exemption certificate required. Guide or outfitter

and public as a guide or outfitter, including but not limited

Exemption applies only to

must maintain records showing collection of sales tax

lodging taxes imposed by W.S.

on lodging services and exemption of the same related

to sleeping accommodations, placement of tents, snow

39-15-204(a)(ii). Sales tax still

to any applicable lodging tax.

shelters, base camps, temporary structures which are

applies to sales of lodging

dismantled or abandoned after use and all other forms of

services by guides or outfitters.

temporary shelter

(2) Guides and outfitters are

licensed and regulated in

Wyoming by the Board of

Outfitters and Professional

Guides.

The sale of farm implements, meaning tractors or other

W. S. 39-15-105 (a)(viii)(H)

Special Requirements: (1)

Circle Sec. 5 M (Other) and cite statute and assert in

machinery designed or adapted and used exclusively for

Specifically excluded from this

space provided that the purchased farm implement

exemption is any titled vehicle,

will be exclusively used in agriculture

agricultural operations

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.

W. S. 39-15-105 (a)(viii)(J)

Examples: (1) Included within

No exemption certificate required. A vendor's records

Sales of aircraft repair, remodeling or maintenance services

these exempt services are repair

must establish (1) that it is a federal aviation

at a federal aviation administration certified repair station

or replacement materials or

administration certified repair station, and (2) its

parts

volume of exempt services as set forth in the statute.

Sales of the service of transmitting radio waves to a one-

W. S. 39-15-105 (a)(viii)(K)

Examples: This exemption

No exemption certificate required

applies only to one-way

way paging unit owned or rented by a service subscriber,

transmissions to a paging unit.

where messages received are displayed or played on a

This exemption does not impact

paging unit as voice, tone and voice, numeric or

the taxability of two-way

alphanumeric, including mail services purchased with the

telecommunications.

pager

Sales of goods or services made for the purpose of raising

W. S. 39-15-105 (a)(viii)(M)

Special Requirements: (1)

No exemption certificate required. Sales by any

money or charges for admission to any amusement,

Sales of goods or services by

Wyoming K - 12 public school within the context of

Wyoming's private schools and

this statutory language establish the exemption.

entertainment, recreation, game or athletic event for any

by its institutions of higher

kindergarten through grade twelve (12) public school in

education remain taxable. Such

Wyoming

are not within the scope of the

exemption as written.

Date Originally Issued: 7/10/2006

Page 5

Revised: 8/2/2006

Form F0003 - Certificate Of Exemption Page 10

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