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The Proper Wyoming Exemption Certificate

  • Oct 2, 2014 | Gail Cole

 How you document an exemption matters.

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.”

Automated sales tax software manages exemption certificates for all businesses, in all states. Learn more.

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.