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

Sales of equipment used to generate electricity from

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

Examples of renewable

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

resources: wind generation,

exemption in space provided

renewable resources. . . Exemption is limited to acquisition

solar, biomass, landfill gas,

of equipment used in a project to make it operational up to

hydro, hydrogen and geothermal

the point of interconnection with an existing transmission

energy. Special Requirements:

grid…Qualifying equipment includes wind turbines,

Projects that interconnect with

generating equipment, control and monitoring systems,

distribution lines do not qualify

power lines, substation equipment, lighting, fencing, pipes

for this exemption. Items

and other equipment for locating power lines and poles.

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Exemption is repealed effective

June 30, 2008.

Sale or leases of machinery to be used in Wyoming directly

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

Special Requirements: (1)

*NAICS stands for the North American Industry

and predominantly in manufacturing tangible personal

Qualifying manufacturers must

Classification System manual of 2002. This manual is

be NAICS coded in

expected to be update in 2007, at which time, that

property

manufacturing sector 31-33;*

manual will apply to the NAICS code criteria related

(See next column) (2)

to this exemption. Circle Sec. 5 I and include

Exemption does not include

sales/use tax license number in space provided.

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, 2010.

Sales or leases of any aircraft used in a federal aviation

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

None

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

administration commercial operation including the sale of

exemption in space provided

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.

Sales of tangible personal property or services performed

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

Special Requirements: This

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

exemption is repealed effective

exemption in space provided

for the repair, assembly, alteration or improvement of

July 1, 2015.

railroad rolling stock.

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

None

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

The sale of equipment used to construct a new coal

exemption in space provided

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

For the purpose of avoiding application of the sales tax more than once on the same article of tangible property for the same taxpayer:

The trade-in value of tangible personal property shall be

W. S. 39-15-105 (a)(ix)(A)

None

Vendors must deduct from the retail sales price of the

new property the value of the trade-in property on the

excluded from the sales price of new tangible personal

same invoice. By doing so, the vendor meets the

property when trade-in and purchase occur in one (1)

requirements of this exemption without the need for

transaction

an exemption certificate.

Date Originally Issued: 7/10/2006

Page 6

Revised: 8/2/2006

Form F0003 - Certificate Of Exemption Page 11

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