Wyoming: Sales Tax Handbook
Are Services subject to sales tax?
While Wyoming's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Wyoming, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Wyoming.
Janitorial Services
EXEMPT
In the state of Wyoming, it is usual for services for repair, alteration, or improvement of tangible personal property to be considered taxable.
Transportation Services
TAXABLE
In the state of Wyoming, transportation by the use of an ambulance or hearse and certain transportation of freight or property, raw farm products, and drilling rigs are considered to be exempt. The transportation of employees to and from work are considered to be exempt when they are paid or contracted for by any employee or employer.
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