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

Examples: This

No exemption certificate required

Sales of the service of transmitting radio waves to a one-

way paging unit owned or rented by a service subscriber,

exemption applies only to

one-way transmissions to

where messages received are displayed or played on a

a paging unit. This

paging unit as voice, tone and voice, numeric or

exemption does not

alphanumeric, including mail services purchased with the

impact the taxability of

pager

two-way

telecommunications.

Sales of goods or services made for the purpose of raising

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

Special Requirements:

No exemption certificate required. Sales by

(1) Sales of goods or

any Wyoming K - 12 public school within the

money or charges for admission to any amusement,

entertainment, recreation, game or athletic event for any

services by Wyoming's

context of this statutory language establish the

private schools and by its

exemption.

kindergarten through grade twelve (12) public school in

institutions of higher

Wyoming

education remain taxable.

Such are not within the

W. S. 39-15-105 (a)(viii)(N)(I) Examples of renewable

Circle Sec. 5 M (Other) cite statute or

Sales of equipment used to generate electricity from

renewable resources. Exemption is limited to acquisition of

resources: wind

describe exemption in space provided.

generation, solar,

equipment used in a project to make it operational up to the

biomass, landfill gas,

point of interconnection with an existing transmission grid.

hydro, hydrogen and

Qualifying equipment includes wind turbines, generating

geothermal energy.

equipment, control and monitoring systems, power lines,

Items specifically

substation equipment, lighting, fencing, pipes and other

excluded from this

equipment for locating power lines and poles. On and after

exemption include tools

January 1, 2010, the exemption shall apply to sales of

and other equipment used

equipment for projects where either the project developer

in the construction of a

is the landowner for the project prior to January 1, 2010,

new facility, contracted

or where the project developer has, prior to January 1,

services required for the

2010, entered into a written contract with a landowner that

construction and routine

describes the project with specificity, including a

maintenance activities

description of equipment to be purchased and placed on the

and equipment utilized or

landowner's land and has made payment to the landowner

acquired after the project

under terms of the contract. To be eligible for the

is operational.

exemption, the project developer shall have purchased all

Exemption is repealed

eligible equipment as well as received all required permits

effective December 31,

and approvals from all governmental agencies for the

2011.

development and construction of the project prior to

December 31, 2011. Evidence of compliance with this

subparagraph shall be submitted to the department with

the request for an exemption.

Sales of equipment used to generate electricity from

W. S. 39-15-105 (a)(viii)(N)(II) Examples of renewable

Circle Sec. 5 M (Other) cite statute or

renewable resources. Exemption is limited to acquisition of

resources: wind

describe exemption in space provided.

generation, solar,

equipment used in a project to make it operational up to the

point of interconnection with an existing transmission grid.

biomass, landfill gas,

hydro, hydrogen and

Qualifying equipment includes wind turbines, generating

geothermal energy. Items

equipment, control and monitoring systems, power lines,

specifically excluded from

substation equipment, lighting, fencing, pipes and other

this exemption include

equipment for locating power lines and poles. On and after

tools and other equipment

January 1, 2010, the exemption shall apply to sales of

used in the construction

equipment used to generate electricity from renewable

of a new facility,

resources with a total net rating capacity of not more than

contracted services

twenty-five (25) kilowatts, or where the entire renewable

required for the

energy system is to be for off-grid use.

construction and routine

maintenance activities

and equipment utilized or

acquired after the project

is operational.

Exemption is repealed

effective June 30, 2012.

Date Originally Issued: 7/10/2006

Revised: 07/10/13

Page 7

Sstgb Form F0003 - Streamlined Sales And Use Tax Agreement - Certificate Of Exemption Page 12

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