Free guide for contractors
Do contractors charge sales tax in Wyoming?
General information, not tax advice. Tax rules change and depend on the details of each job. Confirm how they apply to your business with your accountant or the state's revenue department before relying on them.
WY Wyoming
Usually no tax on the invoiceNo, for real property work. Wyoming treats contractors as the end users of materials, who pay sales tax when buying them.
Wyoming law makes a contractor who furnishes tangible personal property under contract, or in developing real property, its consumer or user. The Excise Tax Division says contractors pay sales tax at the point of purchase.
Labor to alter, improve or construct real property is not taxed, unless it is performed within an oil or gas wellsite.
Repairs, alterations or improvements to tangible personal property are taxable, and so is renting out equipment. Every vendor needs a Wyoming sales tax license.
It turns on: whether the work is on real property or on movable property; whether the job is at an oil or gas wellsite.
Watch out for
- At oil and gas well sites, services and property are taxed from production casing through abandonment, and the contractor rules do not apply (W.S. 39-15-103(a)(i)(K); Oil and Gas bulletin).
- An exempt entity cannot pass its exemption to a contractor working for it (Wyoming Excise Tax Division, Contractor bulletin).
“Wyoming law regards contractors to be the end users of all materials and supplies”Wyoming Excise Tax Division, Contractor bulletin