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

Special Requirement:

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

Leases of motor vehicles with or without trailers when the

lease rental is computed from gross receipts of the

Qualifying operators

describe exemption in space provided

operating under valid

operation if the operator is operating under a valid

interstate authority or

interstate authority or permit.

permit can be either the

lessor or lessee in the

transaction. This varies

on a case by case basis.

Sales to Wyoming joint apprenticeship and training

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

Special Requirement:

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

Qualifying programs must

describe exemption in space provided

programs

be approved by the

United States Department

f L b

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

Circle Sec. 5 I and include sales/use tax

sales of containers, labels

license number in space provided if purchaser

business of manufacturing, processing or compounding

or shipping cases used for

is required to be licensed

when the tangible personal property purchased becomes an

end product and (2)

ingredient or component of the tangible personal property

Includes chemicals and

manufactured, processed or compounded for sale or use

catalysts used directly in

manufacturing,

processing or

compounding which are

consumed or destroyed

during that process

Sales of livestock, feeds for livestock or poultry for

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

Examples: (1) We

No exemption certificate required for sales of

administer the word

livestock. Given our broad interpretation of

marketing purposes and seeds, roots, bulbs, small plants

"livestock" broadly as any

"livestock" we do not require exemption

and fertilizer planted or applied to land, the products of

living animal. (2) Feed for

certificates for these sales transactions. For

which are to be sold

animals kept as pets is

the remainder of the exemption, exemption

taxable because the

certificates are required. For those

exemption only applies to

transactions, circle Sec. 5 H and include

feed for animals for

sales/use tax license number in the space

marketing purposes. (3)

provided if the purchaser is required to be

Only fertilizer planted or

licensed

applied to the land is

exempt. Herbicides

applied to the land are

taxable.

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

None

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

Intrastate transportation by public utility or others of raw

describe exemption in space provided

farm products to processing or manufacturing plants

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

Special Requirements:

Circle Sec. 5 I and include sales/use tax

Sales of power or fuel to a person engaged in

manufacturing, processing or agriculture when the same is

Exempt purchases of

license number in the space provided if the

power or fuel must be

purchaser of the exempt power or fuel is

consumed directly in manufacturing, processing or

separately accounted for

required to be licensed. If using an engineered

agriculture

by separate metering,

calculation that must be supplied as well.

storage or engineered

calculation.

Sales of power or fuel to a person engaged in the

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

Examples: (1) Exemption

Circle Sec. 5 M (Other) cite statute or

applies to fuel consumed

describe exemption in space provided

transportation business when the same is consumed

by rail carriers, (2)

directly in generating motive power for actual

Exemption applies to

transportation purposes, except power or fuel not taxed as

electricity consumed by

gasoline, gasohol or diesel fuel and is used to propel a

pipeline transportation

motor vehicle upon the highway

companies. The key for

determinations is whether

the "person" is "engaged

in the transportation

business or not

Date Originally Issued: 7/10/2006

Revised: 07/10/13

Page 2

Sstgb Form F0003 - Streamlined Sales And Use Tax Agreement - Certificate Of Exemption Page 7

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