Sales & Use Tax Exemptions in Wyoming 

Estimate of the Fiscal Impact of  
Sales/Use Tax Exemptions in Wyoming 
Table of Contents 

Introduction ..................................................................................................................................... 4 
Overview ..................................................................................................................................... 4 
Fiscal Overview .......................................................................................................................... 4 
Origin of Sales and Use Tax in Wyoming .................................................................................. 4 
Exemptions ................................................................................................................................. 5 
The Challenge ............................................................................................................................. 6 
The Difficulty.............................................................................................................................. 7 
Evaluation of Non-taxed or Exempt Goods and Services in Wyoming ..................................... 7 
Use Based Exemptions ............................................................................................................... 8 
Drilling Rigs............................................................................................................................ 8 
Interstate Transportation ......................................................................................................... 9 
Product Based Exemptions ......................................................................................................... 9 
Farm Implements .................................................................................................................... 9 
Food for Domestic Home Consumption ............................................................................... 10 
Transportable Homes ............................................................................................................ 10 
Gasoline, Gasohol & Diesel .................................................................................................. 10 
Newspapers ........................................................................................................................... 11 
Water Delivered by Pipeline ................................................................................................. 11 
Product / Use Based Exemptions .............................................................................................. 12 
Restaurant Employee Meals ................................................................................................. 12 
Tangible Personal Property Used in the Direct Medical Care of a Patient ........................... 12 
Renewable Resources: Wind Generation Equipment ........................................................... 13 
Professional Services Leading Up to Well Site .................................................................... 13 
Purchases by a Religious or Charitable Organization........................................................... 14 
Aircraft Services ................................................................................................................... 14 
Railroad Rolling Stock .......................................................................................................... 15 
Vehicles Used in Interstate Commerce ................................................................................. 15 
Manufacturing Machinery .................................................................................................... 15 
Non-enumerated Goods and Services ....................................................................................... 16 

Page | 2
 Personal Health Services....................................................................................................... 16 
Other Non Enumerated Professional Services ...................................................................... 17 
User Fees ............................................................................................................................... 17 
Summary of All Analyzed Exemptions and Exceptions........................................................... 18 
Exemptions Not Analyzed – Indeterminable ............................................................................ 19 
Exemptions Not Analyzed – Government / Inputs ................................................................... 19 
Conclusion .................................................................................................................................... 20 
Wyoming’s Economic Survey ................................................................................................. 20 
Adjustment Factors ....................................................................................................................... 22 
Wyoming Cost of Living – Cumulative Inflation ..................................................................... 22 
Population ................................................................................................................................. 22 
Wyoming Sales/Use Tax Distributions by Fiscal Year ............................................................ 22 
FTA Services Survey .................................................................................................................... 23 

Page | 3
Introduction 
Overview 

As the economic outlook grows bleaker, and even Wyoming starts to flirt with negative growth,
it is the responsibility of the government to look at how it can continue to provide the services its
citizens expect. Education, roads, police, fire, hospitals, water, sewers, and personnel can only be
cut so far before the state’s citizens start protesting the lack of services. Once spending has been
trimmed as far as it can go, it is time to look at the other option: increase the monies available.

Fiscal Overview 

Wyoming does not have an income tax, and it is doubtful that it ever will. To fund state, county
and city-level services, Wyoming has relied on three primary tax types: property or ad valorem
taxes; mineral or severance taxes, and excise or consumption taxes.

The largest budget impact for Wyoming has been the decrease in natural gas prices. Each $1
change in the price of natural gas means a $270 million change in the state’s coffers. 1 Natural
gas futures were $7.11 per thousand cubic feet (mcf) in March 2007, $9.36 per mcf in March
2008 (a record year for oil and gas prices), and dropped to $3.94 per mcf in March 2009.2

This drastic drop in forecast natural gas prices was noted in late 2008, and prompted warnings as
the 2009 Legislature went into session. Proposed bills were examined from the viewpoint of
whether Wyoming could afford the bill going forward. As the session went on, prices continued
to drop, prompting the governor to ask agencies to prepare revised budgets for the next fiscal
year. Prices dropped even more, and the governor imposed a hiring freeze. These measures may
not be sufficient to maintain a balanced budget.

Origin of Sales and Use Tax in Wyoming 

Many states first codified excise tax laws in the 1930’s. Two states, Hawaii and New Mexico,
included services in their tax base while the other states limited their taxation to physical goods
for the sake of simplicity. Exemptions to the imposition statutes were codified at the same time,
and were intended to prevent layers of taxation as raw goods were converted into finished
products.

Wyoming faced a fiscal crisis in the early 1930’s. A 1933 report to the governor recommended
imposing a personal income tax and a business tax. The report recommended against imposing a

1
Wyoming Tribune Eagle, “Wyo.'s wallet loses $650M,” January 10, 2009
2
http://www.gasearch.com

Page | 4
sales tax, except on luxury items such as cigarettes and other tobacco products. In 1935,
Governor Miller suggested to the legislature that the $400,000 per year needed by the state
would be best raised by implementing a sales tax, as an income tax wouldn’t raise sufficient
funds3.

The Wyoming Emergency Sales Tax Act of 1935 imposed a two percent (2%) sales tax on the
retail sale of tangible personal property, meals and cover charges, and admission and amusement
charges. The act exempted inputs such as ingredients, components, power, fuel, animals, seeds
and fertilizer. The act also exempted sales made to organizations such as federal governments,
local governments and religious and charitable organizations.

Use tax was introduced in 1937. Use tax is a complement to the sales tax, and is intended to
place in-state retailers on the same footing as out-of-state retailers by imposing an equivalent tax
on goods brought into Wyoming for storage, use or consumption. Wyoming use tax does not
apply if the purchaser has documentation showing that an equal or greater tax was paid to the
out-of-state retailer.

Exemptions  

As the years went by, the Wyoming Legislature added more imposition statutes to clarify the
intent of the original statutes. The Legislature also added more exemptions; there are currently
49 exemptions set forth in Wyoming statute. As the statutes were challenged, the courts
construed exemptions narrowly and in favor of taxation. The exemptions grew in both breadth
and scope, with examples given in the language of the statute itself.

Historically, the Legislature and the Department of Revenue have favored a minimalist approach
in sales/use tax reporting requirements. Imagine exempt canned food, purchased by an exempt
church, and shipped to an out-of-state location where Wyoming tax law doesn’t apply – how
could a vendor categorize that exempt sale?

Vendors are allowed to report all of their exempt sales as one number, regardless if the items or
services were exempt based on the product, its use or nature of the purchasing entity. Vendors
with sophisticated computer systems can report that they made an exempt sale, but can‘t
differentiate whether it was exempt because it was food for domestic home consumption, if it
was purchased by an exempt organization, if it was purchased for resale or if it was shipped to an
out-of-state location.

3
Wyoming State Tribune, “Governor Miller’s Message to the Twenty-Third Wyoming Legislative Group,”
January 9, 1935

Page | 5
 

The Challenge 

If the current fiscal situation does not improve, Wyoming is faced with few options: we can
impose a personal or business income tax; we can impose sales tax on currently un-taxed
services and products, or we can repeal existing exemptions.

A personal or business income tax will not be supported by the voters or by the legislature.
Wyoming has rebuffed this option for over 75 years, and will continue to do so.

The Tax Foundation annually measures the “tax-friendliness” to business of each state’s tax
systems. Wyoming has been named #1 for the most business-friendly taxation policies each year
since 2003.4 Characteristics of business friendly states include simple tax systems with no or few
corporate and individual taxes; sales tax rates that exempt many business-to-business
transactions; low state tax collections; and institutional restraints on the level of taxation or
spending.

Wyoming currently has 13 imposition statutes and 49 exemption statutes, which don’t cover the
variety of services and goods available to consumers. There are several professional services
which are “non-enumerated,” or not addressed specifically in statute. These services are not
currently subject to sales tax in Wyoming. The Federation of Tax Administrators publishes a
report which examines how states tax 168 different services. As of July 2007, Wyoming imposes
sales tax on 58 of the 168 identified services.5

Wyoming could impose a tax on these non-enumerated services such as medical provider fees,
accountants, lawyers, and personal services such as hair dressers or masseuses, veterinary and
pet grooming services.

In addition, Wyoming’s imposition statutes could be altered to encompass non-enumerated user

fees, or pay-to-play fees. Admission and amusement fees, or fees paid to gain entrance or
admission, are generally subject to sales tax. Examples:

Taxable Admission Fees Untaxed User Fees

Entrance fee to attend a rodeo Registration fee paid by a rodeo contestant
Movie or play tickets Golf course or green fees
Cover charge at a bar or dance hall Ski lift tickets
Concert or symphony tickets Gym memberships
Entrance fees to carnivals, fairs, gun shows, Lane fee at bowling alley; skating fee at
coin shows, craft shows, etc. roller rink; pool table fee
Sports event tickets – football, basketball, Booth rental at a craft show or similar venue
4
http://www.taxfoundation.org/files/bp58.pdf, http://www.businessfacilities.com/images/bfjul06p23a.jpg
5
http://www.taxadmin.org/fta/pub/services/services.html

Page | 6
 wrestling, etc.
Entrance fees to museums, aquariums, zoos Coin-operated electronic devices – car
and similar venues washes, video games, laundry mats
Carnival tickets, either an all-day pass or
single use tickets
Hunting and fishing licenses

The third option available to Wyoming is to repeal or limit the sales/use tax exemptions on the
books. Some exemptions may have been enacted to foster a once-struggling industry which is
now flourishing. Some exemptions may have had unintended consequences. Some states have
recently introduced bills to add a sunset date to every exemption on their books, forcing the
legislature to examine each exemption for validity.

The Difficulty 

Determining the fiscal impact of non-enumerated or exempt goods and services is a complicated
process because nobody submits detailed statistics on these sales. Any analysis will be based on
assumptions and incomplete data. However, the attempt must be made to reveal the entire fiscal
picture in Wyoming.

The Economic Census published by the U.S. Census Bureau offers a starting point, especially as
the data can be geographically limited to a state. The census is published every five years, and it
takes almost two years for the data to be disaggregated to the state level. Thus, the 2007
Economic Census will be published over the course of 2009. For most industry sectors, only the
2002 data is available. Other data sources are available, and usually have a different publication
date, so norming the data to a common point is difficult. To adjust 2002 data and 2004 data to a
common point, do you use inflation, population growth, sales tax growth or some other factor?

Evaluation of Non‐taxed or Exempt Goods and Services in Wyoming 

How does one calculate the fiscal impact of exemptions or untaxed goods and services, when
Wyoming only asks for three numbers on a sales/use tax return: Total Sales, Total Deductions,
and Total Taxable Sales? We must rely on third party data, and acknowledge that the numbers
will not be precise. Reasonable assumptions must be stated and the data must be replicable.

Many of these evaluated goods and services will be based on 2002 U.S. Economic Census Data
for Wyoming businesses. This data is categorized using the North American Industrial
Classification System (NAICS) to group businesses into related industries. It is a self reporting
system, relying on the businesses to declare their primary industry. A location that is a
combination package store, restaurant, and bar can report data under only one NAICS code.

Page | 7
Other data will have a different compilation date, and some method must be used to standardize
the data to a 2008 trend line. Three adjustment factors will be used:

1. The Wyoming Cost of Living Index – This is a measure of inflation. As the cost of living
increases, so does the sales price of goods and services.
2. Population – More people leads to more consumption, and the attendant exemptions.
3. Sales/Use Tax Distributions – Taxes are collected and distributed in different months. Sales
made in December are reported in January, and distributed to the local governments in
February. Despite the time lag, yearly distributions can help track people’s spending habits.

As people buy more products and services, businesses purchase more inputs to create the goods
and services that consumers demand. Businesses also avail themselves of the exemptions. None
of the three adjustment factors will be wholly accurate, but an average of the three will smooth
out the outliers in the data.

Some exemptions will not be examined in this report; exemptions driven by federal or state
governments, and inputs into a finished product or service. Federal law preempts state law, and
Wyoming will not be able to repeal those exemptions. Some exemptions are clearly for inputs
into a finished good, and are intended to prevent taxes from being assessed each time a good
changes hands, shifting the point of taxation to the point of sale by the final customer.

Finally, a sales/use tax rate of 5.30% will be used, as Wyoming has a four-percent state rate with
countywide option taxes of up to another two-percent. The Department has historically used
5.30% as a statewide average sales/use tax when preparing fiscal notes for the Legislature and
other interested parties.

Use Based Exemptions 

These exemptions are dependent upon how the product or service is used. Examples: vehicles
used in interstate commerce; power or fuel used in manufacturing, processing or agriculture.

Drilling Rigs 
Data Source: 2002 Economic Survey
Time Frame: 2002
Assumptions: - Exemption for transportation, loading, unloading, assembly and
disassembly of a drilling rig
- Data is for NAICS 213111 – Oil and Gas Rigs

Estimated Sales, 2002 $ 427,106,000

Estimated Sales/Use Tax Loss, 2002 $ 22,636,618
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 30,468,887
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 24,261,927
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 36,372,517

Page | 8
 Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 30,367,777
Adjustment Factors

Interstate Transportation 
Data Source: U.S Economic Survey
Time Frame: 2002
Assumptions: - Long-distance does not necessarily qualify as interstate and the numbers
are probably overstated

Scheduled air transportation, 2002 $ 29,764,000

General freight trucking, long distance, 2002 $ 115,580,000
Used household goods and office products moving, long-distance, 2002 $ 14,211,000
Specialized freight trucking, long distance, 2002 $ 106,933,000
Pipeline transportation (oil, natural gas), 2002 $ 213,870,000
Estimated Sales Sum, 2002 $ 480,358,000
Estimated Sales/Use Tax Loss, $ 25,458,974
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 34,267,779
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 27,286,928
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 40,907,479
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 34,154,162
Adjustment Factors

Product Based Exemptions 

These exemptions are based on the product, and are exempt regardless of what entity purchases
the product, or how the product will be used. Examples: Water delivered by pipeline or truck;
food for domestic home consumption.

Farm Implements 
Data Source: USDA Census of Agricultural Industry
Time Frame: 2007
Assumptions: - Sales based on 20-year replacement cycle
- Value of farm machinery reported divided by 20

Estimated Sales, 2007 $ 53,881,750

Estimated Sales/Use Tax Loss, 2007 $ 2,855,733
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 3,081,336
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 2,907,136
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 3,043,355
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 3,010,609
Adjustment Factors

Page | 9
Food for Domestic Home Consumption 
Data Source: WY Dept of Revenue Fiscal Note
Time Frame: 2006
Assumptions: - Estimates are based on FY 2005 sales and use tax reported by grocers,
convenience stores, department stores and other general merchandise stores.
- The amount of food sold by grocers was assumed to be 75% of all sales
while the other categories were estimated at 25%.
- The revenue decreases (and revenue increase) were projected from FY 2005
actual totals using January 2006 CREG sales and use tax projections
- Calendar Year 2008 calculated by using average of FY 2008 and FY 2009

Estimated Sales, 2008 $ 950,754,717

Estimated Sales/Use Tax Loss, 2008 $ 50,390,000
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 50,390,000
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 50,390,000
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 50,390,000
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 Adjustment $ 50,390,000
Factors

Transportable Homes 
Data Source: WY DOR records for NAICS 45393
Time Frame: FY 2008
Assumptions: - If business has more than one NAICS, assume 50% of sales are related to
the other code
- Note that transportable homes are alternatively taxed – 70% of the first
sale is subject to sales/use tax.
- Calculation is in regards to untaxed 30%

Estimated Sales, 2008 $ 91,072,088

Estimated Sales/Use Tax Loss, 30% of Sales $ 2,068,637
Estimated Sales/Use Tax Loss $ 2,068,637

Gasoline, Gasohol & Diesel 
Data Source: U.S. Energy Information Association
Time Frame: 2008
Assumptions: - Total Wyoming Retail Deliveries by Refiners
- These fuels are currently alternatively taxed. Gasoline and diesel are
currently taxed at $0.14 per gallon, regardless of the sales price of the fuel.
- Average price of Wyoming gasoline in 2007 was $2.89 per gallon and in
2008 was $3.31 per gallon
- Average price of Wyoming diesel in 2007 was $3.00 per gallon and in
2008 was $3.80 per gallon
- 2008 was a record setting year for gasoline and diesel prices

Page | 10
 - In 2008, 18,177,000 gallons of gasoline and 129,283,000 gallons of diesel
were sold to Wyoming retailers for a total of 147,464,000 gallons. An
extra one-cent per gallon fuel tax would have yielded another $1.47M in
fuel taxes.
- Note that a 14-cent per gallon tax is the equivalent to a 5.3% sales tax if
the per gallon price is $2.64. If prices fall below $2.64 per gallon, the state
makes more money off the flat fuel tax. If it rises above $2.64 per gallon,
the state would get more revenues from the imposition of a sales/use tax.
- This example, in an effort to analyze the tax impact of a sales tax in place
of a fuel tax, will use 2007 prices, and only examine the incremental cost
of a sales tax (i.e. 2007 gallon price - $2.64 breakeven point * 5.30%)

Estimated Incremental Sales $ 51,086,130

Estimated Sales/Use Tax Loss, flat fuel tax vs. sales tax $ 2,707,565

Newspapers 
Data Source: Wyoming Press Association; newspapers’ websites
Time Frame: 2005 – 2008 (circulation based on 2005 data; subscription rates on late
2008 prices)
Assumptions: - Assume 50% of papers are sold via subscription; 25% via mail delivery
and 25% as single issues as rates differ
- Used average yearly rates for home delivery and mail order for average
subscription rate of newspapers
- Assume single issues were $4.00 on a weekly basis – 50 cents an issue for
five weekdays, and Sundays at $1.50 per issue
- Will not adjust paper circulation using 2008 adjustment factors, as
newspaper circulation has been dwindling nationwide

Estimated Sales $ 58,545,253

Estimated Sales/Use Tax Loss $ 3,102,898

Water Delivered by Pipeline  
Data Source: Wyoming Water Development Commission 2007 Water System Survey
Time Frame: 2007
Assumptions: - Does not count agricultural, manufacturing or industrial uses
- Average Monthly Water Bill - $26.44
- Number of Wyoming Households - 205,000 (US Census Bureau)

Estimated Sales, 2007 $ 65,042,400

Estimated Sales/Use Tax Loss, 2007 $ 3,447,247
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 3,719,580
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 3,509,297
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 3,673,731
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 3,634,203

Page | 11
 Adjustment Factors

Product / Use Based Exemptions 

Some products are exempt only when purchased for a specific use by a specific subcategory of
user. Both the product and the use must be met for the good or service to be exempt from
Wyoming sales/use tax. Examples: Bandages purchased by a doctor’s office for patient care (vs.
bandages purchased by a consumer at a pharmacy); machinery used to manufacture goods (must
be used directly and predominately in manufacturing, and must be purchased by a recognized
manufacturer).

Restaurant Employee Meals 
Data Source: 2002 Economic Census
Time Frame: 2002
Assumptions: - The 2002 Economic Census counted 16,745 restaurant employees
- Each employee gets five free or discounted meals per week
- Each meal is $4, or the employee pays for anything over $4

Estimated Cost of Meals, 2002 $ 17,414,800

Estimated Sales/Use Tax Loss, 2002 $ 922,984
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 1,242,336
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 989,254
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax $ 1,483,051
Distributions
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 1,238,214
Adjustment Factors

Tangible Personal Property Used in the Direct Medical Care of a Patient 
Data Source: US Dept of Health & Human Services, Center for Medicine & Medicaid
Services
Time Frame: 2004
Assumptions: - Sales figures are rounded to the nearest million
- Assume Dugs and Other Medical nondurables are purchased by a medical
facility for treating the patient, as non-prescription drugs and medical
sundries purchased by the end user are taxable in Wyoming

Drugs & Other Medical Nondurables (prescription and non-prescription $ 302,000,000

drugs; medical sundries)
Durable Medical Products (contacts, glasses, hearing aids, wheelchairs, $ 47,000,000
medical equipment rentals)
Estimated Sales, 2004 $ 349,000,000
Estimated Sales/Use Tax Loss, 2004 $ 18,497,000

Page | 12
 Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 23,065,759
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 19,595,721
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax $ 28,846,071
Distributions
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 23,835,850
Adjustment Factors

Renewable Resources: Wind Generation Equipment 
Data Source: American Wind Energy Association (AWEA), National Renewable
Energy Laboratories (NREL), Windustry & Great Plains Windustry
Project (WGPWP)
Time Frame: 2002-2007
Assumptions: - Note that project must tie into existing transmission grid. While the
exemption extends the equipment purchases to wind, solar, biomass,
landfill gas, hydro, hydrogen and geothermal energy equipment
acquisition, no interest has been displayed in resources other than wind
- NREL’s 2002 study: cost of a land-based turbine $935,000 per MW,
26.2% of that cost related to installation. In 2007, WGPWP indicated costs
of $1.75M per MW
- AWEA lists past and planned wind projects in Wyoming; 246 MW in
operation; 237 MW under construction as of 03/31/09
- Exemption effective July 1, 2003
- Base figures on averages using 6 years; equipment costs 78.3% of costs
per MW

Estimated Sales, 2008 $ 96,347,954

Estimated Sales/Use Tax Loss, 2008 $ 5,106,442
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 5,106,442
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 5,106,442
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax $ 5,106,442
Distributions
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 5,106,442
Adjustment Factors

Professional Services Leading Up to Well Site 
Data Source: 2002 Economic Survey
Time Frame: 2002
Assumptions: - Economic Survey does not distinguish between services that occur before
or after the establishment of the well site.
- Data may be overstated and include data that is taxable

Estimated Sales, 2002 $ 4,358,726,000

Estimated Sales/Use Tax Loss, 2002 $ 231,012,478

Page | 13
 Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 310,942,795
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 249,031,451
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax $ 371,190,850
Distributions
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 310,389,366
Adjustment Factors

Purchases by a Religious or Charitable Organization 
Data Source: IRS Statement of Income for 501c(3) organizations
Time Frame: 2006
Assumptions: - Estimated purchases as a percentage of revenue
- Not all entities reported revenue
- Assumed exempt purchases were 10% of reported revenue
- Wyoming allows some entities a tax exemption even if not recognized as a
501(c) non-profit

Estimated Sales, 2006 $ 152,815,643

Estimated Sales/Use Tax Loss, $ 8,099,229
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 9,152,129
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 8,416,719
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $9,645,372
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 9,071,407
Adjustment Factors

Aircraft Services  
Data Source: U.S. Economic Census
Time Frame: 2002
Assumptions: - Wyoming has two overlapping exemptions – one for repair services and
parts used at a certified repair station, and an exemption for the sales and
lease of all aircraft used in an FAA commercial operation, including repair
services and parts.
- The data available is only for NAICS 4881, which covers operation,
servicing, repairing (except factory conversion and overhaul of aircraft),
maintaining and storing aircraft, and ferrying aircraft.
- This data includes taxable repair services to personal airplanes
- This data does not address aircraft repair parts and materials, nor does it
address the exempt sale or lease of aircraft – that data is indeterminable.

Estimated Sales, 2002 $ 16,748,000

Estimated Sales/Use Tax Loss, 2002 $ 887,644
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 1,194,769
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 951,377
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 1,426,266
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 1,190,804

Page | 14
 Adjustment Factors

Railroad Rolling Stock 
Data Source: U.S. Economic Census
Time Frame: 2002
Assumptions: - The Wyoming exemption includes both the materials and the labor to
repair railroad rolling stock
- The census data addresses servicing, routine repairing (except factory
conversion, overhaul or rebuilding of rolling stock), and maintaining rail
cars; loading and unloading rail cars; and operating independent terminals.

Estimated Sales, 2002 $ 13,953,000

Estimated Sales/Use Tax Loss, $ 739,509
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 995,379
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 792,606
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 1,118,243
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 968,743
Adjustment Factors

Vehicles Used in Interstate Commerce 
Data Source: Federal Motor Carrier Safety Association – list of Wyoming registered
vehicles with US DOT and MC numbers
Time Frame: 2009
Assumptions: - Wyoming exempts sales and leases of vehicles used in interstate
commerce
- US DOT’s website lists 3,500+ businesses with registered interstate
commerce vehicles
- As of May 14, 2009 there are 16,086 vehicles listed as being used in
interstate commerce, with 190 of those belonging to political subdivisions
of the State of Wyoming or a religious school (exempt for another reason)
- Sales price or monthly lease fee are unknown for tax loss estimate
purposes
- Assume $750 per month lease payment or purchase price equivalent,
regardless of lease or purchase contract term

Estimated Yearly Sales / Leases $ 143,064,000

Estimated Sales/Use Tax Loss $ 7,582,392
Estimated Sales/Use Tax Loss Per Year $ 7,582,392

Manufacturing Machinery 
Data Source: Annual surveys received by the Department of Revenue
Time Frame: 2004 - 2008

Page | 15
Assumptions: - Effective July 1, 2004 Wyoming passed an exemption for purchases of
machinery used directly and predominately in manufacturing.
- The Legislature hoped the exemption would help expand and diversify the
manufacturing sector in Wyoming, so revenues would be less affected by
fluctuations in mineral prices.
- Manufacturers are required to fill out an annual survey describing the
amount of exempt purchases as well as employment information.
- Survey response rates are low, with less than half of identified
manufacturers responding. Some of the contacted businesses may not
qualify as manufacturers as defined in the statute. Some businesses may
have changed their business type since they obtained their initial sales/use
tax license.
- The larger manufacturers are very diligent about reporting the exemption
amounts.
- Reported exemptions vary year to year, as large manufacturers avail
themselves of the exemption to upgrade their machinery. For instance, in
2007, one manufacturer had over $15 million in qualifying manufacturing
machinery purchases.
- Consequentially, an average of past years’ data will be used.

Time frame Amount of qualifying purchases

FY 2005 $ 66,883,236
FY 2006 $ 148,383,743
FY 2007 $ 280,448,686
FY 2008 $ 114,013,460
Average $ 152,432,282

Estimated Sales (Services), average of four years’ data $ 152,432,282

Estimated Sales/Use Tax Loss $ 8,078,911

Non‐enumerated Goods and Services 

Personal Health Services 
Data Source: US Dept of Health & Human Services, Center for Medicine & Medicaid
Services
Time Frame: 2004
Assumptions: Reported figures were rounded to the nearest million, leading to very
round figures

Hospital care (room, board, doctor visits) $1,095,000,000

Physical and Clinical Services (doctor offices, services provided to
hospital but billed separately) $ 670,000,000

Page | 16
Other Professional Services (nurses, chiropractors, PT, podiatrists, etc) $ 117,000,000
Dental Services $ 134,000,000
Home Health Care $ 28,000,000
Nursing Home Care $ 150,000,000
Other Personal Health Care (work site, government site such as school
or military) $120,000,000
Estimated Sales (Services), 2004 $ 2,314,000,000
Estimated Sales/Use Tax Loss, 2004 $ 122,642,000
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 152,934,570
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 129,926,930
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax
Distributions $ 191,260,190
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008
Adjustment Factors $ 158,025,890

Other Non Enumerated Professional Services 
Data Source: U.S. Economic Census
Time Frame: 2002
Assumptions: - These are non-enumerated services, which means there is no statute that
specifically exempts these services, or imposes sales tax on these services

Other Non Enumerated Services

Personal Care (barber, beauty shops, etc) $ 23,516,000
Death Care (funeral homes, cemeteries, etc) $ 17,846,000
Coin Operated Laundries $ 2,723,000
Pet Care Services $ 1,225,000
Veterinary Services $ 39,330,000
Towing Services $ 7,121,000
Estimated Sales, 2002 $ 91,761,000
Estimated Sales/Use Tax Loss, 2002 $ 4,863,333
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 6,546,046
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 5,212,520
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 7,814,403
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 6,524,323
Adjustment Factors

User Fees 
Data Source: U.S. Economic Census
Time Frame: 2002
Assumptions: - These are non-enumerated fees, which means there is no statute that
specifically exempts these fees, or imposes sales tax on these fees

Non Enumerated Fees

Page | 17
 Golf courses & country clubs $ 22,366,000
Other fitness & recreational sports centers $ 12,112,000
Bowling centers $ 8,573,000
Coin-operated amusement devices (except slot machine operation) $ 2,987,000
Marinas $ 2,847,000
Amusement arcades $ 1,735,000
Lottery, bingo, bookie, & other betting operations $1,836,000
Other (skiing, ice skating, roller skating, miniature golf, amusement
rides, etc.) $ 54,222,000
Estimated Sales, 2002 $ 106,678,000
Estimated Sales/Use Tax Loss, 2002 $ 5,653,934
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Cost of Living $ 7,610,195
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Population Change $ 6,059,886
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Sales/Use Tax Distributions $ 9,084,741
Estimated Sales/Use Tax Loss, 2008 Adj. Factor: Average of 2008 $ 7,584,941
Adjustment Factors

Summary of All Analyzed Exemptions and Exceptions 

Brief Description of (E)xemption or 2008 Adjusted Estimated

(N)on-enumerated Product or Service Sales/Use Tax Loss
Aircraft Repair Services (E) 1,190,804
Drilling Rigs (E) 30,367,777
Farm Implements (E) 3,010,609
Food for Domestic Home Consumption (E) 50,390,000
Gas, gasohol, and diesel 2,707,565
Interstate Transportation (E) 34,154,162
Medical Supplies (E) 23,835,850
Newspapers (E) 3,102,898
Personal Health Services (N) 158,025,890
Manufacturing Machinery (E) * 8,078,911
Non Enumerated Professional Services (N) 6,524,323
Purchases by Religious or Charitable Organizations (E) 9,071,407
Railroad Rolling Stock Repair (E) 968,743
Residential Water Delivered by Pipeline (E) 3,634,203
Restaurant Employee Meals (E) 1,238,214
Services Leading to Well Site (E) 310,389,366
Transportable Homes (E) 2,068,637
User Fees (N) 7,584,941
Vehicles Used in Interstate Commerce (E) 7,582,392
Wind Generation Equipment (E) 5,106,442
Sum – “Cost” of WY sales/use tax exemptions and exceptions $ 669,033,134
* Manufacturing machinery exemption has a sunset date of December 31, 2010.

Page | 18
Exemptions Not Analyzed – Indeterminable 

The fiscal impact of some exemptions is indeterminable because the exemption is too closely
linked to another exemption or the data is not otherwise available:

 Interstate transportation of freight or passengers

 Occasional sales made by religious and charitable organizations
 Intrastate transit of persons by government, charitable or nonprofit organizations
 Intrastate transportation of persons by hearse or ambulance
 Motor vehicles on which the lien holder forecloses the lien or repossesses the vehicle
 Employer paid or contracted intrastate transportation of employees to or from work
 Intrastate transportation of freight or property
 Gases used in tertiary production
 Lodging services provided by a guide or outfitter
 Service of transmitting one-way radio waves
 Sales of items as a fundraiser for K-12 public schools
 Sales of school annuals

Exemptions Not Analyzed – Government / Inputs 

 Sales of services and tangible personal property protected by federal or state law:
o Sales prohibited from taxation under U.S. or Wyoming Constitution [W.S. 39-15-
105(a)(i)(A)]
o Sales to apprenticeship and training programs approved by the U.S. Department
of Labor [W.S. 39-15-105(a)(ii)(D)]
o Sales of food purchased with food stamps [W.S. 39-15-105(a)(ii)(E)]
 Sales of services and tangible personal property consumed in production
o Ingredients, components, chemicals, catalysts and packaging materials that
become part of tangible personal property that is manufactured, processed or
compounded into another product. [W.S. 39-15-105(a)(iii)(A)]
o Sales of livestock, feeds, seeds, roots, bulbs, small pants and fertilizers. [W.S. 39-
15-105(a)(iii)(B)]
o Intrastate transportation of raw farm products [W.S. 39-15-105(a)(iii)(C)]
o Sales of power and fuel sold to and consumed by those in the businesses of
manufacturing, processing or agriculture [W.S. 39-15-105(a)(iii)(D)]
o Power or fuel consumed in generating motive power by a transportation business
[W.S. 39-15-105(a)(iii)(E)]
o Wholesale for resale sales [W.S. 39-15-105(a)(iii)(F)]
o Power or fuel consumed to create electricity [W.S. 39-15-105(a)(iii)(G)]
 Sales of goods and services sold to government organizations
o Sales to the State of Wyoming or its political subdivisions [W.S. 39-15-
105(a)(iv)(A)]

Page | 19
 o Sales to joint powers board [W.S. 39-15-105(a)(iv)(D)]
o Admission and user fees to a county or municipally owned recreation facility
[W.S. 39-15-105(a)(iv)(E)]
o Labor or service charges for repair, alteration or improvement of real or tangible
personal property under contract to the State of Wyoming and its political
subdivisions [W.S. 39-15-105(a)(iv)(F)]
o Sales to Wyoming irrigation districts [W.S. 39-15-105(a)(iv)(G)]
o Sales to Wyoming weed and pest control districts [W.S. 39-15-105(a)(iv)(H)]

Conclusion 
$669 Million in annual uncollected sales and use taxes seems excessive for a state with only
515,000 residents. However, much of the spending in the state is made by businesses such as Rio
Tinto, Solvay, Arch Coal and other global industries which have large operations in Wyoming.
To put this into perspective, we must look at the value of all Wyoming sales, shipments and
receipts.
 
Wyoming’s Economic  Survey  
Data Source: U.S. Economic Survey
Time Frame: 2002
Assumptions: - Sales figures are “…figures for total sales, shipments, receipts, revenue, or
business done by domestic establishments (excludes foreign subsidiaries)
within the scope of the economic census…”
- “The 2002 Economic Census covers 1,070 of the 1,179 industries in
NAICS 2002”
- “The Economic Census does not generally include governmental
organizations, even when their primary activity would be classified in
industries covered by the census. Because of these exclusions, Economic
Census data for industries in many sectors might appear to be incomplete”
- List of Excluded Industries:

NAICS Brief Description

11 Agriculture, Forestry, Fishing and Hunting
481111 Scheduled Passenger Air Transportation (part)
482 Rail Transportation
491 Postal Service
5251 Insurance and Employee Benefit Funds
52591 Open-End Investment Funds
52592 Trusts, Estates, and Agency Accounts
52599 Other Financial Vehicles
6111 Elementary and Secondary Schools
6112 Junior Colleges
6113 Colleges, Universities, and Professional Schools
8131 Religious Organizations
81393 Labor Unions and Similar Labor Organizations

Page | 20
 81394 Political Organizations
814 Private Households
92 Public Administration

Wyoming’s Overall Fiscal Picture:

Estimated Wyoming Sales Figures, 2002 $ 28,562,321,000

Estimated Sales/Use Tax if it was all taxed $ 1,513,803,013
Estimated Sales/Use Tax Revenues, 2008 Adj. Factor: Cost of Living $ 2,037,578,855
Estimated Sales/Use Tax Revenues, 2008 Adj. Factor: Population $ 1,622,494,069
Change
Estimated Sales/Use Tax Revenues, 2008 Adj. Factor: Sales/Use Tax $ 2,432,378,681
Distributions
Estimated Sales/Use Tax Revenues, 2008 Adj. Factor: Average of 2008 $ 2,030,817,202
Adjustment Factors

Since consumption taxes were introduced in the 1930’s, states have moved from a goods-based
economy towards a service-based economy, and the statutes have not adapted to the changes in
the economy. In addition, many exemptions put in place to help struggling industries have never
been reevaluated, even though those industries are now well established.

Reasons to impose tax on services:

- Those who consume services tend to be wealthier taxpayers.

- Broadening the tax base would introduce more stability into Wyoming’s sales tax revenues.
- Consumer services, technology, information services and intellectual property comprise a
larger share of the economy with each year.

Reasons to tax services with caution:

- It is increasingly difficult to distinguish between services provided to individuals and those

provided to businesses.
- Services can be considered as inputs purchased by a business. Taxes can become an
embedded cost to the ultimate consumer.
- Increased complexity in administration and compliance as services do not lend themselves to
cost of goods sold, work in progress inventory and other common accounting procedures.

   

Page | 21
Adjustment Factors 
Wyoming Cost of Living – Cumulative Inflation6  

Beginning US Consumer Wyoming Cost Cumulative Wyoming

Year Price Index, of Living Index, Inflation Rate
2nd Quarter 2nd Quarter Beginning Year through 2008
2002 2.1% 2.9% 1.346
2003 3.3% 4.9% 1.308
2004 2.5% 4.5% 1.247
2005 4.3% 5.6% 1.193
2006 2.7% 4.7% 1.130
2007 5.0% 7.9% 1.079

Population7 

Beginning Population Population Change

Year Estimate as of Beginning Year
July 1st through 2008
2002 496,969 7.18%
2003 499,056 6.74%
2004 502,816 5.94%
2005 506,007 5.27%
2006 512,570 3.92%
2007 523,252 1.80%
2008 532,668 0.00%

Wyoming Sales/Use Tax Distributions by Fiscal Year8 

Fiscal Year ending State Share Percent Change

June 30 of: Sales & Use Tax through FY 2008
2002 318,624,414 60.68%
2003 300,481,179 70.38%
2004 328,297,139 55.95%
2005 356,144,081 43.75%
2006 429,902,398 19.09%
2007 480,382,703 6.57%
2008 511,965,861 0.00%

6
http://eadiv.state.wy.us/wcli/Inflation.pdf
7
http://eadiv.state.wy.us/pop/st-08est.htm
8
Wyoming Dept of Revenue, Aggregate Distribution Reports, by Fiscal Year

Page | 22
FTA Services Survey 

In the July, 2007 survey, the Federation of Tax Administrators (FTA) identified 168 services, of
which Wyoming imposes tax on 589.

Number of Service Categories Number of Services

Services Wyoming Taxes
5 Agricultural Services 0
4 Industrial and mining services 0
4 Construction 0
16 Utilities 10
9 Transportation 3
6 Storage 0
8 F.I.R.E. 0
20 Personal services 6
34 Business services 6
8 Computer services 2
5 Automotive services 4
15 Admissions and amusements 6
9 Professional services 0
4 Leases 4
Fabrication, repair and
19 installation 16
2 Miscellaneous 1
168 SUMS 58

9
http://www.taxadmin.org/fta/pub/services/services.html

Page | 23
 Services
Basic Sales Tax Rate
Agricultural Services
Soil prep., custom baling, other ag. services
Veterinary services (both large and small
animal)
Horse boarding and training (not race horses)
Pet grooming
Landscaping services (including lawn care)
Industrial and Mining Services
Metal, non-metal and coal mining services
Seismograph & Geophysical Services
Oil Field Services
Typesetting service; platemaking for the print
trade
Construction
Gross Income of Construction Contractors
Carpentry, painting, plumbing and similar
trades.
Construction service (grading, excavating, etc.)
Water well drilling
Transportation Services
Income from intrastate transportation of
persons
Local transit (intra-city) buses
Income from taxi operations
WY NOTES
# of
states
which
* Note that each of Wyoming's 23 counties can impose additional option taxes tax this
4 of up to 3% and lodging taxes of up to 4%. service
* For this category, the labor component of the service is not taxable. Purchases of
E tangible personal property by the party providing the service are taxable to the same 1
E 2
E 4
E 8
E 6
E * See Mining Publication 2
E 2
T(4) * Exempt in Pre-Production Casing Phase - W.S. 39-15-105(a)(viii)(B). Taxable in
&E Production Casing Phase - W.S. 39-15-103(a)(i)(K). Refer to Oil & Gas Publication 4
E 7
* Contractor's labor in this category is not taxable. Purchases of materials, supplies,
E etc. by the contractor for real property improvement are taxable to the contractor. 3
E 4
E 3
E 2
4 * W.S. 39-15-103(a)(i)(D) 5
4 * W.S. 39-15-103(a)(i)(D) 2
4 * W.S. 39-15-103(a)(i)(D) 3
 T(4) * W.S. 39-15-103(a)(i)(D) for transportation of passengers; exempt for transportation
Intrastate courier service &E of tangible personal property W.S. 39-15-105(a)(viii)(A)(II) 2
Interstate air courier (billed in-state) E * W.S. 39-15-105(a)(ii)(A) 1

Storage
Automotive storage E 7
Food storage E 3
Fur storage E 4
Household goods storage E 3
Mini -storage E 3
Cold storage E 3
Marina Service (docking, storage, cleaning,
repair) E * W.S. 39-15-103(a)(i)(J). Dock & storage is exempt 6
Marine towing service (incl. tugboats) E 4
Travel agent services E 2
Packing and crating E 4

Utility Service - Industrial Use

Intrastate telephone & telegraph
Interstate telephone & telegraph
Cellular telephone services
Electricity
Water
Natural gas
Other fuel (including heating oil)
Sewer and refuse, industrial
- Residential Use
Intrastate telephone & telegraph
Interstate telephone & telegraph
Cellular telephone services
Electricity
Water
Natural gas
Other fuel (including heating oil)
4 * W.S. 39-15-103(a)(i)(C ) 12
E 9
4 * W.S. 39-15-103(a)(i)(C ) for intrastate telecommunication services 12
* W.S. 39-15-103(a)(i)(E). Manufacturing, processing and agricultural use exempt
4 per W.S. 39-15-105(a)(iii)(D) 10
E * Exempt when delivered via pipeline or truck - W.S. 39-15-105(a)(vi)(D). 4
* W.S. 39-15-103(a)(i)(E). Manufacturing, processing and agricultural use exempt
4 per W.S. 39-15-105(a)(iii)(D) 11
* W.S. 39-15-103(a)(i)(E). Manufacturing, processing and agricultural use exempt
4 per W.S. 39-15-105(a)(iii)(D) 12
E 4
4 * W.S. 39-15-103(a)(i)(C ) 12
E 9
4 * W.S. 39-15-103(a)(i)(C ) for intrastate telecommunication services 12
4 * W.S. 39-15-103(a)(i)(E) 5
E * Exempt when delivered via pipeline or truck - W.S. 39-15-105(a)(vi)(D). 3
4 * W.S. 39-15-103(a)(i)(E) 6
4 * W.S. 39-15-103(a)(i)(E) 6

Page | 25
 Sewer and refuse, residential
Finance, Insurance and Real Estate
Service charges of banking institutions
Insurance services
Investment counseling
Loan broker fees
Property sales agents (real estate or personal)
Real estate management fees (rental agents)
Real estate title abstract services
Tickertape reporting (financial reporting)
Services
Personal Services
Barber shops and beauty parlors
Carpet and upholstery cleaning
Dating services
Debt counseling
Diaper service
T(4)
&E
Income from funeral services
Fishing and hunting guide services
Garment services (altering & repairing)
Personal Services (continued)
Gift and package wrapping service
Health clubs, tanning parlors, reducing
salons
Laundry and dry cleaning services, coin-op
Laundry and dry cleaning services, non-coin
op
Massage services
900 Number services
Personal instruction (dance, golf, tennis,
etc.)
Shoe repair
E 4
E 1
E 4
E 2
E 2
E 2
E 2
E 2
E 4
E 2
E * Taxable if performed on tangible personal property per W.S. 39-15-103(a)(i)(J) 7
E 3
E 3
4 * W.S. 39-15-103(a)(i)(J); see also WY Dept of Rev Rules, Chap 2, Sec. 15(q). 9
* Tangible personal property sold is taxable per W.S. 39-15-103(a)(i)(A). If funeral
director charges a fee without separately listing tangible personal property, tax is
computed on total invoice. WY Dept of Rev Rules, Chap 2, Sec. 15(l) 5
E * See our Lodging Publication 6
4 * W.S. 39-15-103(a)(i)(J) 8
4 * W.S. 39-15-103(a)(i)(J) 10
E 9
E 2
4 * W.S. 39-15-103(a)(i)(J); see also WY Dept of Rev Rules, Chap 2, Sec. 15(q). 9
E 3
E * Intrastate telecommunication service taxable. 9
E 3
4 * W.S. 39-15-103(a)(i)(J) 8
Page | 26
 Swimming pool cleaning & maintenance
Tax return preparation
Tuxedo rental
Water softening and conditioning
Business Services
Sales of advertising time or space:
Billboards
Radio & television, national advertising
Radio & television, local advertising
Newspaper
Magazine
Advertising agency fees (not ad placement)
Armored car services
Bail bond fees
Check & debt collection
Commercial art and graphic design.
Commercial linen supply
Credit information, credit bureaus
Employment agencies
Interior design and decorating
Maintenance and janitorial services
Lobbying and consulting
Marketing
Packing and crating
Exterminating (includes termite services)
Photocopying services
Photo finishing
Printing
Private investigation (detective) services
Business Services (continued)
Process server fees
Public relations, management consulting
Secretarial and court reporting services
Security services
Sign construction and installation
E * E for in-ground pools. Taxable for above-ground or portable pools 5
E 3
4 * W.S. 39-15-103(a)(i)(B) 12
E 5
E 1
E 0
E 1
E 1
E 1
E 3
E 4
E 2
E 5
4 * If tangible personal property is sold. 10
4 * W.S. 39-15-103(a)(i)(J); see also WY Dept of Rev Rules, Chap 2, Sec. 15(r). 13
E 6
E 4
E 3
E 5
E 3
E 3
E 3
E 6
4 * W.S. 39-15-103(a)(i)(A) 14
4 * W.S. 39-15-103(a)(i)(A) 12
4 * W.S. 39-15-103(a)(i)(A) 14
E 4
E 3
E 3
E 4
E 4
T(4) * Sale of sign taxable to purchaser [W.S. 39-15-103(a)(i)(A); WY Dept of Rev Rules, 9
Page | 27

Telemarketing services on contract
Telephone answering service
Temporary help agencies
Test laboratories (excluding medical)
Tire recapping and repairing
Window cleaning
Computer:
Software - package or canned program
Software - modifications to canned program
Software - custom programs - material
Software - custom programs - professional
serv.
Internet Service Providers-Dialup
Internet Service Providers-DSL or other
broadband
Information services
Data processing services
Mainframe computer access and processing
serv.
Computer Online Services:
Online Data processing services New
Software - Downloaded New
Books - Downloaded New
Music - Downloaded New
Movies/Digital Video - Downloaded New
Other Electronic Goods - Downloaded New
Automotive Services
Automotive washing and waxing.
&E Chap 2, Sec. 12(e)], labor to install to tangible personal property taxable [W.S. 39-
15-103(a)(i)(J)], labor to install to real property exempt [WY Dept of Rev Rules, Chap
2, Sec.12(d)]
E 3
E 8
E 4
E 4
4 * W.S. 39-15-103(a)(i)(J) 8
E * Exempt if to real property, taxable if to tangible personal property 5
4 * W.S. 39-15-103(a)(i)(A) 14
4 * WY Dept of Rev Rules, Chap 2, Sec. 15(d) 11
* W.S. 39-15-103(a)(i)(A) Materials and supplies used to create program taxable to
4 provider. 9
E 6
E 4
E 5
T(4) * Non-custom reports/surveys/etc produced via the service subject to sales tax per
&E W.S. 39-15-103(a)(i)(A) 5
T(4) * Non-custom reports/surveys/etc produced via the service subject to sales tax per
&E W.S. 39-15-103(a)(i)(A) 3
E 5
E 2
4 * W.S. 39-15-103(a)(i)(A) 8
4 * W.S. 39-15-103(a)(i)(A) 5
4 * W.S. 39-15-103(a)(i)(A) 5
4 * W.S. 39-15-103(a)(i)(A) 5
4 * W.S. 39-15-103(a)(i)(A) 5
4 * W.S. 39-15-103(a)(i)(J) when done by a third party. Exempt if using a coin- 8
Page | 28

Automotive road service and towing services
Auto service. except repairs, incl. painting &
lube
Parking lots & garages
Automotive rustproofing & undercoating.
Admissions & Amusements
Pari-mutuel racing events.
Amusement park admission & rides
Billiard parlors
Bowling alleys
Cable TV services
Direct Satellite TV
Circuses and fairs -- admission and games
Coin operated video games
Admission to school and college sports
events
Membership fees in private clubs.
Admission to cultural events
Pinball and other mechanical amusements
Admission to professional sports events
Rental of films and tapes by theaters
Rental of video tapes for home viewing
Professional Services
Accounting and bookkeeping
Architects
Attorneys
Dentists
Engineers
Land surveying
operated car wash
4 * Towing exempt 8
4 * W.S. 39-15-103(a)(i)(J) 8
E 7
4 * W.S. 39-15-103(a)(i)(J) 8
4 * Taxable under separate admission tax statutes. 10
* Admissions to county or municipal owned facilities are exempt under W.S. 39-15-
4 105(a)(iv)(E) 11
E 9
E * Lane fee exempt; shoe rental taxable 10
E 10
E 9
* Admissions to county or municipal owned facilities are exempt under W.S. 39-15-
4 105(a)(iv)(E) 11
E 4
T(4) * Admissions to K-12 public school facilities are exempt under W.S. 39-15-
&E 105(a)(iv)(E); college events are taxable. 6
E 9
* Admissions to county or municipal owned facilities are exempt under W.S. 39-15-
4 105(a)(iv)(E) 11
E 5
* Admissions to county or municipal owned facilities are exempt under W.S. 39-15-
4 105(a)(iv)(E) 11
E * Taxable only if no admission is charged. 1
4 * W.S. 39-15-103(a)(i)(B) 14
E 2
E 2
E 2
E 1
E 2
E 4
Page | 29
 Medical test laboratories
Nursing services out-of-hospital
Physicians
Leases and Rentals
Personal property, short term (generally)
Personal property, long term (generally)
Bulldozers, draglines and const. mach., short
term
Bulldozers, draglines and const. mach., long
term
Rental of hand tools to licensed contractors.
Short term automobile rental
Long term automobile lease
Limousine service (with driver)
Aircraft rental to individual pilots, short term
Aircraft rental to individual pilots, long term
Chartered flights (with pilot)
Hotels, motels, lodging houses
Trailer parks - overnight
Fabrication, Installation and Repair Services
Custom fabrication labor
Repair material, generally
Repair labor, generally
Labor charges on repair of aircraft
Labor charges - repairs to interstate vessels
Labor charges - repairs to intrastate vessels
Labor - repairs to commercial fishing vessels
Labor charges on repairs to railroad rolling
E 1
E 1
E 1
4 * W.S. 39-15-103(a)(i)(B) 14
4 * W.S. 39-15-103(a)(i)(B) 14
4 * W.S. 39-15-103(a)(i)(B) 14
4 * W.S. 39-15-103(a)(i)(B) 14
4 * W.S. 39-15-103(a)(i)(B) 14
4 * W.S. 39-15-103(a)(i)(B) 14
4 * W.S. 39-15-103(a)(i)(B) 10
4 * See items 14-18 'Transportation Services' 7
4 * W.S. 39-15-103(a)(i)(B) 11
4 * W.S. 39-15-103(a)(i)(B) 11
* Intrastate transportation of passengers is taxable (W.S. 39-15-103(a)(D), interstate
4 exempt (W.S. 39-15-105(ii)(A). 4
4 * Some counties and cities impose an additional lodging tax of up to 4%. 16
4 * Some counties and cities impose an additional lodging tax of up to 4%. 11
4 * Labor to real property exempt, see Guide to Contractors 12
* Repair materials for qualifying aircraft, manufacturing machinery exempt. W.S. 39-
4 15-101(a)(xix)-(xxii); W.S. 39-15-105(a)(viii)(J) & (O) 14
* Labor to tangible personal property taxable under W.S. 39-15-103(a)(i)(J). Labor to
4 real property exempt, see Guide to Contractors 9
* Exempt if performed at an FAA certified repair facility under W.S. 39-15-
105(a)(viii)(J) or if the aircraft is operated by a commercial operator per W.S. 39-15-
E 105(a)(viii)(P). 5
4 * W.S. 39-15-103(a)(i)(J) 5
4 * W.S. 39-15-103(a)(i)(J) 7
4 * W.S. 39-15-103(a)(i)(J) 7
E 2
Page | 30
stock
Labor charges on repairs to motor vehicles
Labor on radio/TV repairs; other electronic
equip.
Labor charges - repairs other tangible property
Labor - repairs or remodeling of real property
Labor charges on repairs delivered under
warranty
Service contracts sold at the time of sale of
TPP.
Installation charges by persons selling
property
Installation charges - other than seller of goods
Custom processing (on customer's property)
Custom meat slaughtering, cutting and
wrapping
Taxidermy
Welding labor (fabrication and repair)
4 * W.S. 39-15-103(a)(i)(J) 8
4 * W.S. 39-15-103(a)(i)(J) 9
4 * W.S. 39-15-103(a)(i)(J) 9
E * Contractor is deemed retail consumer of materials used. 4
* Labor charges under extended warranty taxable; labor charges under standard
4 warranty exempt. See Warranty Bulletin 2
* Sale of service warranty subject to sales tax; labor performed under warranty
4 exempt. See Warranty Bulletin 11
* Labor services performed on tangible personal property are taxable under W.S. 39-
4 15-103(a)(i)(J). Labor services performed on real property are exempt. 9
* Labor services performed on tangible personal property are taxable under W.S. 39-
4 15-103(a)(i)(J). Labor services performed on real property are exempt. 7
4 * W.S. 39-15-103(a)(i)(J) 10
4 * W.S. 39-15-103(a)(i)(J) 5
4 * W.S. 39-15-103(a)(i)(J) 10
* Taxable when performed on tangible personal property under W.S. 39-15-
4 103(a)(i)(J) 9

OTHER TAXED SERVICES

Do you impose sales tax on other services not
listed? Yes 4
4 * W.S. 39-15-103(a)(i)(K) 2

Page | 31