In order to comply with the Streamlined Sales Tax Project sourcing rules, the Wyoming Department of Revenue proposed several emergency rules. Leases or rentals of tangible personal property would be sourced according to destination. Similarly, the sales tax for a leased motor vehicle would be determined based on destination sourcing. In accordance with the Streamlined Sales Tax Project, the State of Wyoming would also accept standardized electronic exemption certificates. Finally, religious and charitable organizations designated as 501(c)(3) are exempt in Wyoming. (Emergency Sales and Use Tax Rules, Ch. 2, Secs. 4, 9, 13, and 15)