Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Wyoming

Agency: Dept. of Revenue, Excise Tax Division

Contact Person: Raymond Martin

Tel. No.: (307) 777-5216

Fax No.: (307) 777-3632

E-mail: rmarti1@missc.state.wy.us

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

    Public Schools (K-12) - Exempt

    Private Schools (K-12) - Exempt

    School Groups (e.g., clubs, bands, teams) - Exempt

    PTAs - Exempt

    PTOs - Exempt

    Other parent groups - Not Exempt

    (please identify)

    Church Groups - Exempt

    Youth Sports League - Exempt

    501 (c)(3) organizations - Exempt

    501 (c)(6) organizations - Not Exempt

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    Yes

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

    Exempt organizations in WY are allowed occasional fundraisers for the organization - ongoing sales are not exempt. Exempt organizations must apply for exemption with the department. Exemption is not automatic for organizations.

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  3. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    Candies and Confections - exempt

    Cookies and Other Baked Goods - exempt

    Cheese Products - exempt

    Meat Products - exempt

    Nuts, popcorn and other snack food - exempt

    Other edible items (please identify) - exempt

    Magazine subscriptions - exempt

    Paper products (e.g., calendars, cards - exempt

    stationery, books, gift wrap) - exempt

    Decorative tins, baskets, other containers - exempt

    Decorative novelties (mugs, ornaments) - exempt

    Sundry items (please specify item below) - exempt

    Clothing and accessories - exempt

    Jewelry - exempt

    Plant and seeds - exempt

    Other hard good items - exempt

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    Yes

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    All purchases made by approved exempt organizations for sale for occasional fundraising are purchased exempt.

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  5. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    Limits on number of fundraiser events per year.  Law states that "occasional" sales are exempt.

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  7. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

Wyoming public schools are exempt by being part of a WY political subdivision.

1. Articles of Incorporation. 2. Organizational Charter or Constitution. 3. Mission Statement 4. Budget. 5. Income & Expense Statements. 6. Schedule of Sales, include Price Lists, List of Sales Items and Sale Frequency. 7. Evidence of Federal Tax Exempt Status (501(c)(3)).  See WS 39-15-105.

 

  1. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    See Exemption Certificate. ETS Form 101

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  3. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    The fundraising group (e.g., school, PTA, church) and the company distributing goods to the fundraising group.

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  5. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Price paid by consumer to fundraising group

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  7. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.