Sstgb Form F0003 - Streamlined Sales And Use Tax Agreement - Certificate Of Exemption Page 9
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14W. S. 39-15-105 (a)(iv)(C)
Special Requirements:
No exemption certificate required.
Occasional sales made by religious or charitable
organizations for fund raising purposes
Exempt occasional sales
for fundraising 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
Qualifying joint powers
describe exemption in space provided
boards must be organized
under the Wyoming Joint
Power Act per W.S. 16-1-
104(b) et. seq.(1977)
W. S. 39-15-105 (a)(iv)(E)
Examples include, but are
No exemption certificate required.
The sales price of admission to and user fees for county or
municipal owned recreation facilities
not limited to, swimming
pools, 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 contract with the State of Wyoming or
travel, for the repair, alteration or improvement of real or
its political subdivision establishes the
tangible personal property owned by or incorporated in
exemption contemplated by this statute.
projects under contract to the state of Wyoming or its
political subdivisions, irrigation districts or weed and pest
control districts
Sales to a Wyoming Irrigation District
W. S. 39-15-105 (a)(iv)(G)
Special Requirement:
Circle Sec. 5 M (Other) and cite statute or
Qualifying irrigation
describe exemption in space provided
districts must be created
under W.S. 41-7-201
through 41-7-210.
Sales to a Wyoming weed and pest control district
W. S. 39-15-105 (a)(iv)(H)
Special Requirement:
Circle Sec. 5 M (Other) and cite statute or
Qualifying weed and pest
describe 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
No exemption certificate required. Qualifying
applies to a municipality's
entities as listed in the statutory language
charitable or nonprofit organization
intrastate transportation of
establish the exemption.
its bus passengers.
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:
No exemption certificate required
Must be a transportable
once
home as defined in W.S.
39-15-101
Sales of gasoline or gasohol taxed under W.S. 39-17-101
W. S. 39-15-105 (a)(v)(C)
Special Requirements:
No exemption certificate required
Exemption does not apply
through 39-17-117 and diesel fuel taxed under W. S. 39-17-
to gasoline or gasohol
201 through 39-17-211
taxed under 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:
Intrastate transportation by public utility or others of sick,
W. S. 39-15-105 (a)(vi)(A)
None
No exemption certificate required. Qualifying
persons, or their estates, as listed in the
injured or deceased persons by ambulance or hearse
statutory language establish the exemption.
Date Originally Issued: 7/10/2006
Revised: 07/10/13
Page 4
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