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Travel expense reimbursements billed as subsistence, per diem, and accommodation reimbursements are not subject to sales tax since this re-billing occurs after the actual taxing event. These travel expenses are taxable when incurred by the company from the vendor; e.g. airline ticket counter, rental car company, hotel, or restaurant, etc. Separately-stated mileage charges are also exempt from sales tax. Specifically exempted charges associated with a retail sale/service are as follows: intrastate transportation of employees to/from a work site when paid or contracted for by the employer or employee, intrastate transportation of freight, and interstate transportation of persons and freight. Also please note that Wyoming Department of Revenue Rules, Chapter 2, Section 9(a) requires non-taxable items to be separate and distinguishable from taxable items or the entire invoice is taxable. (Sales Tax Bulletin #19 Wyoming Department of Revenue, August 1, 2008


The Streamlined Sales Tax (“SST”) Governing Board’s Executive Director, Scott Peterson, has directed letters to member states identifying areas of possible non-compliance with the SST Agreement. The Board’s Compliance Review and Interpretations Committee (CRIC) agreed that the plan is for the states to promptly respond in the hope that a preliminary report on the member states’ compliance can be presented at the Board’s annual meeting on September 4-5, 2008. The SST Agreement requires that member states re-certify its compliance, or to identify areas of non-compliance by no later than August 1st. Peterson stated that three member states have identified potential areas of non-compliance: Michigan, Minnesota, and New Jersey. In addition, a review performed by Pam Cook of his office turned up areas of possible non-compliance in other states. Peterson and Cook identified five member states that have “everything right”: Kansas, Kentucky, North Carolina, Oklahoma, and Wyoming. (Compliance Review and Interpretations Committee Teleconference, August 21, 2008)


Wyoming has filed a petition to become a full member state on the Streamlined Sales Tax (SST) Governing Board. As an associate member, Wyoming sales and use tax laws were recently amended to conform to the SST Agreement’s definitions of “telecommunications service,” “bundled transactions,” and “sales price” with respect to price reductions and discounts. These changes are effective January 1, 2008 – meeting the year-end conformity requirement to become a full member state. (Petition for Membership and Certificate of Compliance, Wyoming Department of Revenue, filed August 1, 2007)


House Bill 93 has been signed into law by Governor Dave Freudenthal; permanently eliminating the Wyoming sales and use tax on food for domestic consumption, effective July 1, 2007. Previously, Wyoming offered a temporary sales tax holiday for such food items from July 1, 2006, through June 30, 2008. (Ch. 140, H.B. 93, Laws 2007)


Wyoming has enacted legislation to delay the repeal date of sales and use tax exemptions on equipment used to generate electricity from “renewable resources.” The State’s definition of renewable resources includes wind generation, solar, biomass, landfill gas, hydro, hydrogen and geothermal energy. The exemption was previously set to expire on June 30, 2008, but will now be effective until June 30, 2012. (WY CH. 188 (H.B. 319), Laws 2007, Effective July 1, 2007)



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