Agency: Dept. of Revenue, Excise Tax Division
Contact Person: Raymond Martin
Tel. No.: (307) 777-5216
Fax No.: (307) 777-3632
Public Schools (K-12)
Private Schools (K-12)- Exempt
School Groups (e.g., clubs, bands, teams)- Exempt
Other parent groups- Not Exempt
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?
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.
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?
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.
Limits on number of fundraiser events per year. Law states that "occasional" sales are exempt.
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.
See Exemption Certificate. ETS Form 101
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.
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
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.