Form F0003 - Certificate Of Exemption (Page 9 of 11) in pdf

For the purpose of exempting sales of services and tangible personal property which are alternatively taxed, the following are exempt:

Sales of transportable homes after the taxed has been paid

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

Special Requirements: Must be

No exemption certificate required

a transportable home as defined

once

in W.S. 39-15-101

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

Special Requirements:

No exemption certificate required

Sales of gasoline or gasohol taxed under W.S. 39-17-101

Exemption does not apply to

through 39-17-117 and diesel fuel taxed under W. S. 39-17-

gasoline or gasohol taxed under

201 through 39-17-211

W.S. 39-104(a)(iii) or to diesel

fuel taxed under W.S. 39-17-

204(a)(ii)

For the purpose of exempting sales of services and tangible personal property which are essential human goods and services, the following are exempt:

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

None

No exemption certificate required. Qualifying

Intrastate transportation by public utility or others of sick,

persons, or their estates, as listed in the statutory

injured or deceased persons by ambulance or hearse

language establish the exemption.

Sales of the following tangible personal property sold under

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

Special Requirements: (1) Over

No exemption certificate required. A prescription

a prescription: drugs for human relief, insulin for human

the counter drugs are

issued by a duly licensed practitioner as defined by

specifically excluded from this

W.S. 35-7-1002 (a)(xx) documents this exemption for

relief, oxygen for medical use, blood plasma, prosthetic

exemption, (2) mobility

a vendor's record retention purposes. [W.S. 39-15-

devices, hearing aids, eye glasses, contact lenses, mobility

enhancing equipment and

107(a)(ii)]

enhancing equipment, durable medical equipment, and any

durable medical equipment are

assistive device

defined at W.S. 39-15-101, (3),

Assistive devices are exempt

only for permanently disabled

persons per this statute and our

rules definitions, Chap 2, Sec.

Sales of non capitalized medical equipment and disposable

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

Special Requirements: (1) This

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

medical and dental supplies

exemption specifically excludes

exemption in space provided

capitalized equipment or office

supplies used in the normal

course of business (2)

Capitalized equipment is that

which is depreciated under IRS

rules, (3) Qualifying purchases

by Medicare recognized health

care providers fall within the

exemption

Sales of water delivered by pipeline or truck

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

None

No exemption certificate required

Sales of food for domestic home consumption

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

None

No exemption certificate required

For the purpose of exempting sales of services provided primarily to businesses, the following are exempt:

Interstate or intrastate transportation of drilling rigs,

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

Special Requirements:

No exemption certificate required. Exempt

including charges for the movement or conveyance of the

Exemption is limited to drilling

transportation of drilling rigs and associated exempt

rigs in the oil and gas context

activities must be separately stated on invoices from

drilling rig to or away from the well site and the loading,

based on the statutory definition

taxable charges. [Wy Dept of Rev Rules, Chap 2, Sec.

unloading, assembly or disassembly of the drilling rig

of "Well site" found at W.S. 39-

9(a) ]

15-101.

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

Special Requirements: A

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

A person regularly engaged in the business of making loans

or a supervised financial institution, as defined in W.S. 40-

"person regularly engaged in the

exemption in space provided

14-140(a)(xix), that forecloses a lien or repossesses a motor

business of making loans" must

be in full compliance with the

vehicle on which it has filed a lien shall not be liable for

Uniform Consumer Credit Code

payment of sales or use tax, penalties or interest due under

provisions applicable to them as

this section or W.S. 39-16-108 for that vehicle

administered by the Wyoming

Department of Audit's Banking

Division.

For the purpose of exempting, sales of services and tangible personal property as an economic incentive, the following are exempt:

W. S. 39-15-105 (a)(viii)(A)(I)

None

No exemption certificate required. Payment and/or

Intrastate transportation of employees to or from work

contracts of employee or employer establish the

when paid or contracted for by the employee or employer

exemption.

W. S. 39-15-105 (a)(viii)(A)(II)

None

No exemption certificate required. Exempt intrastate

Intrastate transportation of freight and property including

transportation charges must be separately stated on

oil and gas by pipeline

invoices from taxable charges. [Wy Dept of Rev

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

Date Originally Issued: 7/10/2006

Page 4

Revised: 8/2/2006

Form F0003 - Certificate Of Exemption Page 9

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