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

Special Requirements:

No exemption certificate required. These

Sales of the services of professional engineers, geologists,

and the like for services to real or tangible personal

This exemption also

exempt services and exempt drilling activities

applies to any and all

occur during a time period we call the pre-

property leading to building location, drilling and all

seismographic and

production casing phase. These exempt

related activities that must be completed prior to setting

geophysical surveying,

services must be separately stated on invoices

production casing, including coring, logging and testing

stratigraphic testing,

from taxable charges. [Wy Dept of Rev Rules,

done prior to the setting of production casing for the

coring, logging and

Chap 2, Sec. 9(a) ] For more information

drilling or any oil or gas well or for the deepening or

testing calculated to

related to both exempt and taxable oil and gas

extending of any well previously drilled for oil or gas

reveal the existence of

services please see our publication on our web

beyond the maximum point to which they were initially

geologic conditions

site. From our main page click on

drilled

favorable to the

"Publications" in the red banner. In the page

accumulation of oil or

that appears scroll to the grey scale heading

gas.

"Sales and Use Tax Materials" and click on

"Sales & Use Tax Publications for Specific

Industries." In the list that appears click on

"Oil Conventional Natural Gas and Coal Bed

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

None

No exemption certificate required.

Sales of school annuals

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

None

No exemption certificate required.

Sales of newspapers

Sales of carbon dioxide and other gases used in tertiary

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

Example: Tertiary

Circle Sec. 5 M (Other) cite statute or

production is defined at

describe exemption in space provided

production

W.S. 39-15-101, in part,

as crude oil recovery by

means of a tertiary

enhanced recovery project

as certified by the

Wyoming oil and gas

conservation commission

or the United States

government.

Sales of lodging services by a person known to the trade

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

Special Requirements:

No exemption certificate required. Guide or

(1) Exemption applies

outfitter must maintain records showing

and public as a guide or outfitter, including but not limited

only to lodging taxes

collection of sales tax on lodging services and

to sleeping accommodations, placement of tents, snow

imposed by W.S. 39-15-

exemption of the same related to any

shelters, base camps, temporary structures which are

204(a)(ii). Sales tax still

applicable lodging tax.

dismantled or abandoned after use and all other forms of

applies to sales of lodging

temporary shelter

services by guides or

outfitters. (2) Guides and

outfitters are licensed and

regulated in Wyoming by

the Board of Outfitters

and Professional Guides.

The sale of farm implements, meaning tractors or other

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

Special Requirements:

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

machinery designed or adapted and used exclusively for

(1) Specifically excluded

assert in space provided that the purchased

from this exemption is

farm implement will be exclusively used in

agricultural operations

any titled vehicle,

agriculture

snowmobiles, lawn

tractors, all-terrain

vehicles and repair or

replacement parts. (2)

This exemption restricts

use of exempt machinery

to exclusive agricultural

use. Thus, for hire use of

such machinery outside of

an agricultural operation

negates the exclusive use

requirement of the

exemption.

Sales of aircraft repair, remodeling or maintenance

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

Examples: (1) Included

No exemption certificate required. A vendor's

services at a federal aviation administration certified repair

within these exempt

records must establish (1) that it is a federal

services are repair or

aviation administration certified repair

station

replacement materials or

station, and (2) its volume of exempt services

parts

as set forth in the statute.

Date Originally Issued: 7/10/2006

Revised: 07/10/13

Page 6

Sstgb Form F0003 - Streamlined Sales And Use Tax Agreement - Certificate Of Exemption Page 11

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