Wyoming: Sales Tax Handbook
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
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:
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":
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.
|Food and Meals|
|Grocery Food||EXEMPT *|
|Manufacturing and Machinery|
|Utilities & Fuel||EXEMPT|
|Medical Goods and Services|
|Newspapers and Magazines|
|Optional Maintenance Contracts|
|General Optional Maintenance Contracts||EXEMPT *|
|Pollution Control Equipment|
|General Pollution Control Equipment||EXEMPT|
|Janitorial Services||EXEMPT *|
|Software and Digital Products|
|Custom Software - Delivered on Tangible Media||EXEMPT|
|Custom Software - Downloaded||EXEMPT|
* See notes in category taxability page for details
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