Form F0003 - Certificate Of Exemption (Page 6 of 11) in pdf

EXEMPTION MATRIX

As of July 1, 2006 the Streamlined Sales and Use Tax Agreement Certificate of Exemption is the only exemption certificate authorized for use in Wyoming. We

created the following exemption matrix to educate and assist both taxpayers and vendors. Succinctly, the matrix seeks to educate taxpayers as to the scope of

their exemptions and in properly completing exemption certificates for vendor record retention requirements. The exemption matrix is organized by subject

matter categories in italics consistent with Wyoming sales tax statutes. In each of the italicized categories appear the exemptions contained within those

categories. This matrix provides the following information: 1) A brief description of every sales tax exemption currently authorized by Wyoming law;* 2)

Statutory citations for every sales tax exemption authorized by Wyoming law; 3) Examples or special requirements associated with sales tax exemptions; and 4)

The reason for the exemption tied to Section 5 of the Streamlined Sales and Use Tax Agreement Certificate of Exemption. Certificates of Exemption are not to

be sent to our agency, rather they must be fully completed by taxpayers and given to vendors at the time of transaction. In turn, vendors must preserve in their

records, exemption certificates completed by taxpayers for audit purposes.

*Please note that many, but not all sales tax exemptions found in Wyoming statutes at W.S. 39-15-105 also appear in Wyoming use tax statutes at W.S. 39-16-105.

We encourage vendors and taxpayers to thoroughly review both Wyoming sales and use tax statutes online as follows: From our homepage,

, select Publications. Scroll down to Statutes/Rules and Regulations and select Statutes Taxation and Revenue then select 2006

Wyoming Statutes. Our rules are co-located with our statutes as set forth in the steps above. Please select Chapter 2 "Sales and Use Tax " rules. For further

information or clarification, please contact the department by telephone at (307) 777-2459 or e-mail at: DOR_Taxability@state.wy.us.

Examples or Special

Description of Exemption

Statutory Citation

Requirements

Reason for Exemption

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:

Sales prohibited from tax by federal or Wyoming laws or

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

Examples: (1) Sales to the

Example 1: Circle Sec. 5 A "Federal government

constitutions

federal government or its

(department)" Note: No number required for

instrumentalities and (2)

claiming this exemption Example 2: Circle Sec. 5 M

Exported goods in international

(Other) and cite statute or describe exemption in

commerce and (3) Certain types

space provided Example 3: Circle Sec. 5 D "Foreign

of sales of tangible personal

diplomat" and indicate number from either the

property and lodging services to

diplomat's yellow or blue striped card Example 4:

foreign diplomats and (4) Sales

Circle Section 5 C (Tribal Government) This

or leases to enrolled members of

exemption includes Northern Arapahoe and Eastern

the Northern Arapaho or

Shoshone government entities as well as individual

Eastern Shoshone Tribes only.

members of the Northern Arapahoe or Eastern

These sales or leases must be

Shoshone tribes. In the case of a vehicle purchase by

made on the Wind River Indian

an enrolled member of one of the previously

Reservation or in the case of a

mentioned tribes, the purchaser must provide proof of

vehicle purchase, the purchaser

residence on the Wind River Indian Reservation with

must reside on the Wind River

a copy of their utility bill, driver's license, or a signed

Indian Reservation.

affidavit.

For the purpose of exempting sales of services and tangible personal property protected by federal law, the following are exempt:

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

None

No exemption certificate required. Exempt interstate

Interstate transportation of freight or passengers

transportation charges must be separately stated on

invoices from taxable charges. [Wy Dept of Rev

Rules, Chap 2, Sec. 9(a) ]

Sales of: (1) Railroad rolling stock by interstate railroads,

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

Examples: (1) Railroad rolling

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

stock includes locomotives,

exemption in space provided

(2) aircraft by interstate air carriers and (3) trucks, truck-

Interstate air carriers regulated

tractors, trailers, semitrailers and passenger buses in excess

by the Federal Aviation

of ten thousand (10,000) pounds gross vehicle weight

Administration (formerly the

purchased by interstate carriers or the same if purchased

United States civil aeronautics

under exemption clauses in federal law and used in

board) and (2) For purposes of

interstate commerce

this exemption we administer

"gross vehicle weight" as the

weight of each distinct vehicle

and not vehicle combinations.

Leases of motor vehicles with or without trailers when the

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

Special Requirement:

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

lease rental is computed from gross receipts of the

Qualifying operators operating

exemption in space provided

operation if the operator is operating under a valid

under valid interstate authority

or permit can be either the

interstate authority or permit.

lessor or lessee in the

transaction. This varies on a

case by case basis.

Sales to Wyoming joint apprenticeship and training

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

Special Requirement:

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

Qualifying programs must be

exemption in space provided

programs

approved by the United States

Department of Labor

Date Originally Issued: 7/10/2006

Page 1

Revised: 8/2/2006

Form F0003 - Certificate Of Exemption Page 6

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