Form F0003 - Certificate Of Exemption (Page 7 of 11) in pdf

Sales of food purchased with food stamps

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

Special Requirement:

No exemption certificate required.

Exemption is based on

complying with the Food

Security Act of 1985 (or

relevant successor federal

legislation)

For the purpose of exempting sales of services and tangible personal property consumed in production, the following are exempt:

Sales of ingredients or components to persons in the

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

Examples: (1) Includes sales of

Circle Sec. 5 I and include sales/use tax license

containers, labels or shipping

number in space provided if purchaser is required to

business of manufacturing, processing or compounding

cases used for end product and

be licensed

when the tangible personal property purchased becomes an

(2) Includes chemicals and

ingredient or component of the tangible personal property

catalysts used directly in

manufactured, processed or compounded for sale or use

manufacturing, processing or

compounding which are

consumed or destroyed during

that process

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

Examples: (1) We administer

No exemption certificate required for sales of

Sales of livestock, feeds for livestock or poultry for

the word "livestock" broadly as

livestock. Given our broad interpretation of

marketing purposes and seeds, roots, bulbs, small plants

any living animal. (2) Feed for

"livestock" we do not require exemption certificates

and fertilizer planted or applied to land, the products of

animals kept as pets is taxable

for these sales transactions. For the remainder of the

which are to be sold

because the exemption only

exemption, exemption certificates are required. For

applies to feed for animals for

those transactions, circle Sec. 5 H and include

marketing purposes. (3) Only

sales/use tax license number in the space provided if

fertilizer planted or applied to

the purchaser is required to be licensed

the land is exempt. Herbicides

applied to the land are taxable.

Intrastate transportation by public utility or others of raw

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

None

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

exemption in space provided

farm products to processing or manufacturing plants

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

Special Requirements: Exempt

Circle Sec. 5 I and include sales/use tax license

Sales of power or fuel to a person engaged in

purchases of power or fuel must

number in the space provided if the purchaser of the

manufacturing, processing or agriculture when the same is

be separately accounted for by

exempt power or fuel is required to be licensed

consumed directly in manufacturing, processing or

agriculture

separate metering, storage or

engineered calculation by a

Wyoming certified engineer

unaffiliated with person or

business claiming exemption

W. S. 39-15-105 (a)(iii)(E)

Examples: (1) Exemption

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

Sales of power or fuel to a person engaged in the

applies to fuel consumed by rail

exemption in space provided

transportation business when the same is consumed directly

in generating motive power for actual transportation

carriers, (2) Exemption applies

to electricity consumed by

purposes, except power or fuel not taxed as gasoline,

pipeline transportation

gasohol or diesel fuel and is used to propel a motor vehicle

companies. The key for

upon the highway

determinations is whether the

"person" is "engaged in the

transportation business or not.

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

Special Requirements: This

Circle Sec. 5 G (Resale) and list either sales/use tax

Wholesale sales excluding sales of controlled substances

purchase for resale exemption is

license number or business registration number per

which are not sold pursuant to a written prescription of or

restricted to vendors licensed to

preceding "Special Requirements."

through a licensed practitioner

collect and remit sales tax in

Wyoming or in a state outside of

Wyoming. This exemption is

also available to vendors in non-

sales tax states who can

document their business

registration number with their

home state's Office of the

Secretary of State

Sales of fuel for use as boiler fuel in the production of

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

Example: Exemption applies

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

most frequently to retail sales of

exemption in space provided

electricity

coal for use as a boiler fuel by

utility companies producing

electricity

Date Originally Issued: 7/10/2006

Page 2

Revised: 8/2/2006

Form F0003 - Certificate Of Exemption Page 7

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