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Wyoming exemption certificates

  • May 24, 2016 | Gail Cole

 So long as the proper exemption certificate is provided.

The Wyoming Department of Revenue has issued a bulletin explaining the importance of sales and use tax exemption certificates.

All sales of tangible personal property, taxable services and some admissions are subject to Wyoming sales tax unless one of the following is true:

  • The purchaser is exempt (entity-based exemption)
  • The product is exempt (product-based exemption)
  • The purchaser’s use is exempt (use-based exemption)

Regardless of the reason behind the exemption, no taxable sale is considered exempt unless the purchaser provides the seller with a valid exemption certificate. Wyoming uses the Streamline Sales and Use Tax Agreement Certificate of Exemption, which may be issued for a single purchase or used as a blanket certificate for recurring purchases from the same seller.

It is the responsibility of the buyer to claim a valid exemption. It is the responsibility of the seller to maintain records, including exemption certificates, for of all exempt transactions. Additional information is available through the Department of Revenue.

The most effective and efficient way to handle sales and use tax exemptions is with tax automation software. 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.