Form F0003 - Certificate Of Exemption (Page 8 of 11) in pdf

Sales of food or meals furnished by a food establishment,

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

Example: Food or meals in this

No exemption certificate required.

context is exempt both at the

without charge to an employee for consumption on the

wholesale level when purchased

premises

by the food establishment and

when withdrawn from its

inventory for subsequent use.

For the purpose of exempting sales of services and tangible personal property sold to government, charitable and non profit organizations, irrigation districts and weed and pest

control districts, the following are exempt:

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

Special Requirements: This

Circle Sec. 5 B "State or local government (name)"

Sales to the State of Wyoming or its political subdivisions

exemption applies only to

Note: no number required for claiming this

Wyoming governmental entities

exemption.

at the state or local level. It also

includes Wyoming school

districts. The exemption does

not apply to similar out of state

entities.

Sales to religious or charitable organizations, including non

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

Special Requirements: Prior

Circle Sec. 5 E "Charitable organization" and indicate

approval required by way of

the Revenue Identification Number from prior

profit organizations providing meals or services to senior

application made by religious or

approval letter issued to the organization by the

citizens as certified to the department of revenue by the

charitable organizations to

Department of Revenue or Circle Sec. 5 F "Religious

department of health

Wyoming Department of

or educational organization" and indicate the Revenue

Revenue - Excise Tax Division.

Identification Number from prior approval letter

See Bulletin on website

issued to the organization by the Department of

at:

Revenue

From the homepage select

Publications. Scroll down to

Sales and Use Tax Materials

and select Sales and Use Tax

Bulletins, then select Bulletin

16, Religious and Charitable

Exemptions.

Occasional sales made by religious or charitable

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

Special Requirements: Exempt

No exemption certificate required.

occasional sales for fundraising

organizations for fund raising purposes

purposes by religious or

charitable organizations must be

four (4) or fewer per calendar

year. The duration of exempt

occasional sales fundraisers can

be up to sixty (60) days each.

Sales made to a joint powers board

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

Special Requirement:

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

Qualifying joint powers boards

exemption in space provided

must be organized under the

Wyoming Joint Power Act per

W.S. 16-1-104(b) et. seq.(1977)

The sales price of admission to and user fees for county or

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

Examples include, but are not

No exemption certificate required.

limited to, swimming pools,

municipal owned recreation facilities

athletic facilities and recreation

centers.

Labor or service charges, including transportation and

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

None

No exemption certificate required. The project

travel, for the repair, alteration or improvement of real or

contract with the State of Wyoming or its political

subdivision establishes the exemption contemplated

tangible personal property owned by or incorporated in

by this statute.

projects under contract to the state of Wyoming or its

political subdivisions, irrigation districts or weed and pest

control districts

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

Special Requirement:

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

Sales to a Wyoming Irrigation District

Qualifying irrigation districts

exemption in space provided

must be created under W.S. 41-

7-201 through 41-7-210.

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

Special Requirement:

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

Sales to a Wyoming weed and pest control district

Qualifying weed and pest

exemption in space provided

control districts must be created

under W.S. 11-5-101 et. seq.

Intrastate transit of persons services by a government,

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

Example: Exemption applies to

No exemption certificate required. Qualifying entities

charitable or nonprofit organization

a municipality's intrastate

as listed in the statutory language establish the

exemption.

transportation of its bus

passengers.

Date Originally Issued: 7/10/2006

Page 3

Revised: 8/2/2006

Form F0003 - Certificate Of Exemption Page 8

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