The Proper Wyoming Exemption Certificate
- Oct 2, 2014 | Gail Cole
Wyoming is a member of the Streamlined Sales Tax Agreement, which strives to “simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance.” Membership in Streamlined Sales Tax affects the type of exemption certificate recognized and accepted by the Wyoming Department of Revenue.
Any buyer making exempt purchases in Wyoming should submit the Streamlined Sales Tax Agreement Certificate of Exemption to the vendor. Any vendor making exempt purchases from a supplier must submit the same form to the supplier.
Prior to June 30, 2006, Wyoming used the ETS form 101 to validate and document exempt transactions. Any ETS form 101 received prior to that date and not yet cancelled by the purchaser remains in effect. Beginning July 1, 2006, the Streamline exemption certificate must be used; these do not expire and “are valid as long as your customer is making recurring purchases and the exemption being claimed is still a valid exemption in Wyoming.”
In a recent Taxing Issues Newsletter, the department stresses the importance of using the proper form to document exempt transactions:
“Please keep in mind that this form is the only document, besides a direct pay permit, which relieves vendors of the responsibility of collecting sales tax on taxable sales and services.”
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