(a) The following purchases or leases are exempt from the
excise tax imposed by this article:
(i) For the purpose of exempting sales of services
and tangible personal property which are protected by the United
States constitution and the Wyoming constitution, the following
are exempt:
(A) Purchases which the state of Wyoming is
prohibited from taxing under the laws or constitutions of the
United States or Wyoming.
(ii) For the purpose of exempting sales of services
and tangible personal property protected by federal law, the
following are exempt:
(A) Railroad rolling stock including locomotives
purchased by interstate railroads, aircraft purchased by
interstate air carriers which are holders of valid United States
civil aeronautics board permits or authorities, and trucks,
truck-tractors, trailers, semitrailers and passenger buses in
excess of ten thousand (10,000) pounds gross vehicle weight
which are purchased by common or contract interstate carriers or
which are operating in interstate commerce under exemption
clauses in federal law if they are to be used in interstate
commerce;
(B) Purchases by Wyoming joint apprenticeship
and training programs approved by the department of labor.
(iii) For the purpose of exempting sales of services
and tangible personal property consumed in production, the
following are exempt:
(A) Purchases of tangible personal property by a
person engaged in the business of manufacturing, processing or
compounding when the tangible personal property purchased
becomes an ingredient or component of the tangible personal
property manufactured, processed or compounded for sale or use
and purchases of containers, labels or shipping cases used for
the tangible personal property so manufactured, processed or
compounded. This subparagraph shall apply to chemicals and
catalysts used directly in manufacturing, processing or
compounding which are consumed or destroyed during that process;
(B) Purchases of livestock, feeds for use in
feeding livestock or poultry for marketing purposes and seeds,
roots, bulbs, small plants and fertilizer planted or applied to
land, the products of which are to be sold. This exemption
applies to, but is not limited to, sales of seeds, roots, bulbs,
small plants and fertilizer planted or applied to land subject
to a state or federal crop set aside program;
(C) Sales of fuel for use as boiler fuel in the
production of electricity.
(iv) For the purpose of exempting sales of services
and tangible personal property sold to government, charitable
and nonprofit organizations, irrigation districts and weed and
pest control districts, the following are exempt:
(A) Purchases made by the state of Wyoming or
its political subdivisions;
(B) Purchases made by religious or charitable
organizations in the conduct of their regular religious or
charitable functions;
(C) Purchases by a joint powers board organized
under the Wyoming Joint Powers Act;
(D) Labor or service charges, including
transportation and travel, for the repair, alteration or
improvement of real property or tangible personal property owned
by, or incorporated in projects under contract to the state of
Wyoming or any of its political subdivisions, including an
irrigation district created under W.S. 41-7-201 through
41-7-210, and a weed and pest control district created under
W.S. 11-5-101 et seq.;
(E) Sales to an irrigation district created
under W.S. 41-7-201 through 41-7-210;
(F) Sales to a weed and pest control district
created under W.S. 11-5-101 et seq.
(v) For the purpose of exempting sales of services
and tangible personal property which are alternatively taxed,
the following are exempt:
(A) Purchases which are taxable under the
provisions of the Selective Sales Tax Act of 1937, and purchases
for which a sales tax has been previously paid;
(B) Motor vehicle fuel which is subject to
taxation under W.S. 39-17-101 through 39-17-111 or 39-17-201
through 39-17-211. The exemption provided by this subparagraph
shall not apply to gasoline or gasohol taxed under W.S.
39-17-104(a)(iii) or to diesel fuel taxed under W.S.
39-17-204(a)(ii).
(vi) For the purpose of exempting sales of services
and tangible personal property and services which are essential
human goods and services, the following are exempt:
(A) Purchases of the following tangible personal
property sold under a prescription: drugs for human relief
excluding "over-the-counter-drugs", insulin for human relief and
any syringe, needle or other device necessary for the
administration thereof, oxygen for medical use, blood plasma,
prosthetic devices, hearing aids, eyeglasses, contact lenses,
mobility enhancing equipment, durable medical equipment and any
assistive device. As used in this subparagraph, "assistive
device" means any item, piece of equipment or product system, as
defined by department rule, which is used to increase, maintain
or improve the functional capabilities of an individual with a
permanent disability, excluding any medical device, surgical
device or organ implanted or transplanted into or attached
directly to an individual.
(B) Tangible personal property sold by any
person for delivery in this state is deemed sold for storage,
use or consumption herein and is subject to the tax imposed by
this article unless the person selling the property has received
from the purchaser a signed certificate stating the property was
purchased for resale and showing his name and address;
(C) Purchases of all noncapitalized equipment
and disposable supplies which are used in the direct medical or
dental care of a patient. The exemption in this subparagraph
shall not include capitalized equipment or office supplies used
in the normal course of business;
(D) Sales of water delivered by pipeline or
truck;
(E) Purchases of food for domestic home
consumption.
(vii) For the purpose of exempting sales of services
provided primarily to businesses, exemptions shall be as
specified by the legislature and as follows:
(A) A person regularly engaged in the business
of making loans or a supervised financial institution, as
defined in W.S. 40-14-140(a)(xix), that forecloses a lien or
repossesses a motor vehicle on which it has filed a lien shall
not be liable for payment of sales or use tax, penalties or
interest due under W.S. 39-16-108(b) and (c) for that vehicle;
(B) The purchase of farm implements. For
purposes of this subparagraph, "farm implements" means any
tractor or other machinery designed or adapted and used
exclusively for agricultural operations and specifically
excludes any vehicle titled under chapter 2 of title 31,
snowmobiles, lawn tractors, all-terrain vehicles and repair or
replacement parts.
(viii) For the purpose of exempting sales of services
and tangible personal property as an economic incentive, the
following are exempt:
(A) Sales of carbon dioxide and other gases used
in tertiary production;
(B) The purchase of aircraft repair, remodeling
or maintenance services at a federal aviation administration
certified repair station including, but not limited to, repair
or replacement materials or parts;
(C) Repealed by Laws 2017, ch. 41, § 2.
(D) Until December 31, 2042, the purchase or
lease of machinery to be used in this state directly and
predominantly in manufacturing tangible personal property;
(I) Repealed by Laws 2025, ch. 13, § 2 and
Laws 2025, ch. 95, § 2.
(II) Repealed by Laws 2025, ch. 13, § 2 and
Laws 2025, ch. 95, § 2.
(III) Repealed By Laws 2010, Ch. 33, § 2.
(E) The purchase or lease of any aircraft used
in a federal aviation administration air carrier operation
including the purchase of all:
(I) Tangible personal property permanently
affixed or attached as a component part of the aircraft,
including, but not limited to, repair or replacement materials
or parts;
(II) Aircraft repair, remodeling and
maintenance services performed on the aircraft, its engine or
its component materials or parts.
(F) Repealed by Laws 2015, ch. 120, § 1.
(G) The purchase of equipment used to construct
a new coal gasification or coal liquefaction facility. The
exemption provided by this subparagraph shall be limited to the
acquisition of equipment used in a project to make it
operational. The exemption shall not apply to tools and other
equipment used in construction of a new facility, contracted
services required for construction and routine maintenance
activities nor to equipment utilized or acquired after the
facility is operational;
(H) Subject to meeting the applicable provisions
of this subparagraph, the following purchases by a data
processing services center as defined in W.S.
39-15-101(a)(xliv):
(I) The sales price paid for the purchase
or rental of qualifying prewritten and other computer software,
computer equipment including computers, servers, monitors,
keyboards, storage devices, containers used to transport and
house such computer equipment, and other peripherals, racking
systems, cabling and trays that are necessary for the operation
of a data processing services center when the aggregate purchase
of the qualifying computer equipment exceeds two million dollars
($2,000,000.00) in any calendar year;
(II) The sales price paid for the purchase
or rental of qualifying uninterruptable power supplies, back-up
power generators, specialized heating and air conditioning
equipment and air quality control equipment used for controlling
the computer environment necessary for the operation of a data
processing services center when the aggregate purchase of the
qualifying equipment exceeds two million dollars ($2,000,000.00)
in any calendar year;
(III) For the purpose of claiming the
exemptions in subdivisions (I) and (II) of this subparagraph,
the purchaser shall demonstrate to the department that he:
(1) Has a physical location in this
state where the qualifying equipment purchased shall be
maintained and operated until the qualifying equipment is
scheduled for replacement or until it has reached the end of its
serviceable life;
(2) Shall make an initial total
capital asset investment in a physical location in this state:
a. For the exemption in
subdivision (I) of this subparagraph, of not less than five
million dollars ($5,000,000.00) or has made a capital investment
in a physical location in this state of not less than five
million dollars ($5,000,000.00) in the five (5) years
immediately preceding March 5, 2010;
b. For the exemption in
subdivision (II) of this subparagraph, of not less than fifty
million dollars ($50,000,000.00) or has made a capital
investment in a physical location in this state of not less than
fifty million dollars ($50,000,000.00) in the five (5) years
immediately preceding April 1, 2011.
(3) Has retained adequate
documentation to demonstrate that the total qualifying purchases
exceed the applicable annual threshold for each exemption
claimed under this subparagraph;
(4) Has received certification from
the Wyoming business council that the purchaser has created or
will create a number of jobs in Wyoming that is appropriate to
the size and stage of development of the data processing
services center as determined by the Wyoming business council;
(5) Will accrue the excise tax on
otherwise qualifying purchases where the applicable annual
threshold was not met. The tax shall be remitted to the
department not later than the end of January immediately
following the end of the calendar year where the threshold was
not met to avoid the assessment of penalty and interest on any
amount of tax due;
(6) Shall keep adequate written
records and documentation in accordance with department rule and
regulation to show compliance with the requirements of this
subparagraph. If the purchaser does not meet all the
requirements of this subparagraph, any tax owed shall be
remitted to the department not later than the end of January
immediately following the end of the calendar year in which the
requirements were not met.
(IV) For the purpose of claiming the
exemptions in subdivisions (I) and (II) of this subparagraph,
for data centers where one (1) or more entities occupies the
facility, the purchaser shall demonstrate that all the
requirements of subdivision (III) are met in the aggregate by
the entities occupying the facility regardless of multiple
ownerships of equipment and buildings.
(J) Purchase of and retail commissions on
lottery tickets or shares and equipment necessary to operate a
lottery under W.S. 9-17-101 through 9-17-128;
(K) Repealed by Laws 2019, ch. 120, § 1.
(ix) W.S. 39-15-108(b)(ii) and 39-15-107(b)(iv) apply
to use taxes under this article;
(x) For the purpose of avoiding application of the
use tax more than once on the same article of tangible property
for the same taxpayer:
(A) The trade-in value of tangible personal
property shall be excluded from the sales price of new tangible
personal property when trade-in and purchase occur in one (1)
transaction; and
(B) The purchase price paid for a motor vehicle,
house trailer, trailer coach, trailer or semitrailer as defined
in W.S. 31-1-101 if the vehicle is purchased by a nonresident of
Wyoming and the vehicle is to be removed from the state of
Wyoming within thirty (30) days of purchase. The purchaser
shall declare under penalty of perjury on a form prescribed by
the department that he is not a resident of Wyoming.
(b) Repealed by Laws 2025, ch. 13, § 2.