Janitorial services are not taxable in the state of Wyoming because the individuals working this type of service are deemed real property contractors. The Wyoming Department of Revenue does not license these individuals as vendors so they have absolutely no responsibility to collect and remit sales and use tax. However, the supplies and materials purchased to perform these janitorial activities are taxable and subject to the state sales and use tax. (Wyoming Department of Revenue Response to CCH, Decided April 23, 2004)