Wyoming Sales Tax on Services, Installation, etc Wyoming: Sales Tax Handbook

Wyoming:

What purchases are taxable in Wyoming?

The taxability of various transactions (like services and shipping) can vary from state to state, as do policies on subjects such as whether excise taxes or installation fees included in the purchase price are also subject sales tax. This reference is here to help answer your questions about what is and is not subject to the Wyoming sales tax.

Section 1: Taxability of Goods and Services

What transactions are generally subject to sales tax in Wyoming?

In the state of Wyoming, sales tax is legally required to be collected from all tangible, physical products being sold to a consumer, and certain services are taxed as well.


Are services subject to sales tax in Wyoming?

The state of Wyoming does not usually collect sales taxes on the vast majority of services performed. An example of taxed services would be one which sells, repairs, alters, or improves tangible physical property.

This means that a carpenter repairing a roof would be required to collect sales tax, while an accountant would not be required to impose sales tax unto his clients.

You can find a table describing the taxability of common types of services later on this page.

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Are shipping & handling subject to sales tax in Wyoming?

In the state of Wisconsin, the laws regarding tax on shipping and handling are very simple. Essentially, all items being shipped in this state, taxable or not, will have handling and shipping charges which are usually considered to be taxable. The only exemption to this rule is when the charges are stated separately on the invoice, not part of the purchase price as a whole.

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Are drop shipments subject to sales tax in Wyoming?

"Drop shipping" refers to the common business practice in which a vendor, often in a different state, makes a sale of a product which is shipped to the end-user by a third party supplier hired by the initial vendor. In Wyoming, drop shipments are generally subject to state sales taxes. ,

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Section 2: Taxability of Various Items in Wyoming

This table shows the taxability of various goods and services in Wyoming. If you are interested in the sales tax on vehicle sales, see the car sales tax page instead. Scroll to view the full table, and click any category for more details.

Category Exemption Status
Amazon Purchases
Products on Amazon.com EXEMPT
Clothing
General Clothing TAXABLE
Food and Meals
Catering TAXABLE *
Grocery Food EXEMPT *
Leases and Rentals
Motor Vehicles TAXABLE *
Tangible Media Property TAXABLE
Manufacturing and Machinery
Machinery EXEMPT *
Raw Materials EXEMPT
Utilities & Fuel EXEMPT
Medical Goods and Services
Medical Devices EXEMPT
Medical Services EXEMPT
Medicines TAXABLE
Newspapers and Magazines
Newspapers EXEMPT
Periodicals TAXABLE
Occasional Sales
General Occasional Sales TAXABLE *
Motor Vehicles TAXABLE
Optional Maintenance Contracts
General Optional Maintenance Contracts EXEMPT *
Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts TAXABLE
Pollution Control Equipment
General Pollution Control Equipment EXEMPT
Services
Janitorial Services EXEMPT *
Transportation Services TAXABLE *
Software and Digital Products
Canned Software - Delivered on Tangible Media TAXABLE
Canned Software - Downloaded TAXABLE
Custom Software - Delivered on Tangible Media EXEMPT
Custom Software - Downloaded EXEMPT
Customization of Canned Software TAXABLE
Digital Products TAXABLE *
Trade-Ins
General Trade-Ins EXEMPT
Vending Machine Sales
Food TAXABLE *
Merchandise TAXABLE *

* See notes in category taxability page for details



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