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In Wyoming, supplies that were used by a clinical laboratory were exempt from taxation because they were disposable and because their use could be attributed to the diagnosis and treatment of patients. The laboratory is also a Medicare recognized health care provider. This is contrary to claims made by the Department that only doctors and dentists use medical supplies in the direct medical care of a patient. (Wyoming State Board of Equalization, Docket No. 2002-0156, January 13, 2004)


A railroad company, acting as a common carrier while delivering construction ballasts to users in other states, was found not to be liable for Wyoming sales and use tax because these types of transactions were deemed to be destination sales. However, any purchases of maintenance ballasts the railroad retains for use within Wyoming will be subject to tax. (Union Pacific Railroad Co., Wyoming Supreme Court, Nos. 02-70 and 02-91, April 30, 2003)


Taxpayers who are currently annual filers of Wyoming sales tax reports will be converted to a quarterly filing status, with the first return due April 30, 2003. This does not apply to those who are non-nexus filers or monthly filers. Wyoming will now only offer the annual filing option for non-nexus filers. (Taxing Issues, Vol. 5, Quarter 4, Wyoming Department of Revenue, December 2002)



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