Wyoming imposes various requirements on purchasers doing business in Wyoming. We recommend that you go through the items below to help you with the most frequently asked questions concerning purchasers and sales and use tax issues.
Tax exemption certificates. An exemption certificate may be issued by a purchaser of a nontaxable item. The exemption certificate may be based on the type of transaction (such as a resale exemption) or on the item itself.
Resale exemptions. In Wyoming the sale of tangible personal property or services for resale or the resale of tangible personal property in connection with the performance of taxable services, is not subject to sales and use tax.
Resale exemption certificate. In Wyoming you must provide the seller a certificate of purchase for resale on all purchases for resale. Sample resale certificates are available from the Wyoming Department of Revenue. Resale certificates normally include the following information:
- the seller's name
- your name and address
- your nature of business
- the reason for the exempt purchase (processing or resale)
- a general description of the purchase
- your state sales tax or ID registration
- your signature
Blanket resale certificates. Sellers may accept blanket certificates from you as a purchaser if you repeatedly purchase the same type of property or service for processing or resale. However, blanket certificates may not be used to purchase property or services not covered by a blanket certificate. In Wyoming the resale certificates don't have an expiration period so it is up to you and the seller to agree on the period of validity. If a seller has not accepted a blanket certificate in good faith, liability for the tax does not shift from the seller to the purchaser.
Purchases from out-of-state vendors. Property brought into Wyoming on which a sales or use tax has been paid in another state equal to or in excess of the Wyoming tax is not subject to tax in Wyoming.