What is exempt from sales tax?
There is a list of things that are exempt from sales tax. These include:
- Purchases made by manufacturers, if the item is a component of what they manufacture.
- Sales of livestock, or feed for livestock to be marketed.
- Intrastate transportation of sick or injured people by ambulance.
- Intrastate transportation of employees when the employer pays for the transportation.
- Intrastate transportation of freight and passengers.
- Intrastate transportation of raw farm product to processing plants.
- Sales of energy consumed in manufacturing, processing, or agriculture.
- Sales of the services of professionals.
- Sales of cigarettes (since there's a special cigarette tax).
- Sales to the State of Wyoming and political subdivisions.
- Sales to religious or charitable, non-profit organizations.
- Sales of certain vehicles to holders of ICC permits.
- Sales of prescription drugs and many other medical supplies.
- Sales of used mobile homes, after sales tax has once been paid by original purchaser on the initial purchase.
- Wholesale sales.
- Sales of newspapers or school yearbooks.
- Sales of gasoline (since there's a special fuel tax).
- Sales of food purchased with food stamps.
- Admissions to county or municipal recreation facilities.


Of course, there are many more. Should you have a question about the applicability of sales tax, contact the Wyoming Department of Revenue.

Show All Answers

1. What's a sales or use tax?
2. When does sales tax have to be paid?
3. How much sales tax do I pay?
4. What if I purchase a vehicle out of state?
5. What does a sales tax calculation look like?
6. Where does the sales tax money go?
7. What if I won the vehicle or it was a gift?
8. What is exempt from sales tax?
9. How do I pay sales tax on my boat?