Wyoming Sales Tax Exemptions / Tax Free Items Wyoming: Sales Tax Handbook

Wyoming:

What purchases are exempt from the Wyoming sales tax?

While the Wyoming sales tax of 4.00% applies to most transactions, there are certain items that may be exempt from taxation. This page discusses various sales tax exemptions in Wyoming.

Sales Tax Exemptions in Wyoming

In Wyoming, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers.

There are several exemptions to the state sales tax, including but not limited to agricultural products, construction services, mining products, and manufacturing equipment.

Many states have special, lowered sales tax rates for certain types of staple goods - such as groceries, clothing and medicines. Restaurant meals may also have a special sales tax rate. Here are the special category rates for Wyoming:


Clothing

  4.%

Groceries

  EXEMPT

Prepared Food

  4.%

Prescription Drugs

  EXEMPT

OTC Drugs

  4.%

These categories may have some further qualifications before the special rate applies, such as a price cap on clothing items. Groceries are generally defined as "unprepared food", while pre-prepared food may be subject to the restaurant food tax rate.

Candy and soda may be included or excluded from any preferential tax rate depending on whether or not the state considers them to be a "grocery":


Is candy taxable in Wyoming? Candy IS considered a grocery in Wyoming
Is soda taxable in Wyoming? Soda IS considered a grocery in Wyoming

Are services, shipping, installation, etc taxable in Wyoming?

The taxability of transactions involving services, shipping, and installation of tangible goods can be slightly complicated with various laws applying to slightly different situations. To learn more about how these transactions, and other more complicated situations, are subject to the Wyoming sales tax see the Wyoming sales taxability FAQ page.


Other tax-exempt items in Wyoming

This table lists a number of additional categories of goods and services that are exempt from Wyoming's sales tax. For a list that also shows taxable items, see the list of taxable and nontaxable items in Wyoming.

Category Exemption Status
Amazon Purchases
Products on Amazon.com EXEMPT
Food and Meals
Grocery Food EXEMPT *
Manufacturing and Machinery
Machinery EXEMPT *
Raw Materials EXEMPT
Utilities & Fuel EXEMPT
Medical Goods and Services
Medical Devices EXEMPT
Medical Services EXEMPT
Newspapers and Magazines
Newspapers EXEMPT
Optional Maintenance Contracts
General Optional Maintenance Contracts EXEMPT *
Pollution Control Equipment
General Pollution Control Equipment EXEMPT
Services
Janitorial Services EXEMPT *
Software and Digital Products
Custom Software - Delivered on Tangible Media EXEMPT
Custom Software - Downloaded EXEMPT
Trade-Ins
General Trade-Ins EXEMPT

* See notes in category taxability page for details



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Source: http://www.salestaxhandbook.com/wyoming/sales-tax-exemptions