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Wyoming Clarifies Taxability of Professional Services

  • Dec 24, 2012 | Gail Cole

The Wyoming Department of Revenue has issued a news bulletin regarding the taxability of professional services.

Services are subject to sales tax in a number of states. Pennsylvania, for example, charges tax on numerous services, including but not limited to lobbying services, secretarial or editing services, and building maintenance or cleaning services. Several other states, such as Delaware, South Dakota, and Washington, tax some services.

In Wyoming, there are currently "no statutory provisions to impose sales or use taxes on professional services provided that they do not include any sales of or repairs, alterations or improvements to tangible personal property in the scope of those services… ."

Professional services not subject to Wyoming sales and use tax include, but are not limited to:

  • Accountants;
  • Attorneys;
  • Doctors;
  • Engineers;
  • Inspectors;
  • Lawyers;
  • Teachers/Trainers/Instructors; and
  • Technical Writers.

People offering professional services are advised to contact the Wyoming Department of Revenue in order to discuss the specifics of their business. Some services "have taxable elements within the service." For example, supplies, equipment and tools purchased in order to run businesses that offer professional services are often subject to sales and use tax.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.