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W. S. 39-15-105 (a)(viii)(O)

Special Requirements:

*NAICS stands for the North American

Sale or leases of machinery to be used in Wyoming directly

and predominantly in manufacturing tangible personal

(1) Qualifying

Industry Classification System manual of

manufacturers must be

2002. This manual is expected to be update

property

NAICS coded in

in 2007, at which time, that manual will apply

manufacturing sector 31-

to the NAICS code criteria related to this

33;* (See next column)

exemption. Circle Sec. 5 I and include the

(2) Exemption does not

Wyoming Statute citing in space provided.

include noncapitalized

machinery except for

machinery expensed per

section 179 of the Internal

Revenue Code; (3)

repealed by laws 2010

Ch. 33, 2. (4) Exemption

is scheduled to expire on

December 31, 2017.

Sales or leases of any aircraft used in a federal aviation

W. S. 39-15-105 (a)(viii)(P)

None

Circle Sec. 5 M (Other) and cite statute or

describe exemption in space provided

administration commercial operation including the sale of

all: (I) Tangible personal property permanently affixed or

attached as a component part of the aircraft, including, but

not limited to, repair or replacement materials or parts;

(II) Aircraft repair, remodeling and maintenance services

performed on the aircraft, its engine or its component

materials or parts.

W. S. 39-15-105 (a)(viii)(Q)

Special Requirements:

Circle Sec. 5 M (Other) and cite statute or

Sales of tangible personal property or services performed

for the repair, assembly, alteration or improvement of

This exemption is

describe exemption in space provided

repealed effective July 1,

railroad rolling stock.

2015.

The sale of equipment used to construct a new coal

W. S. 39-15-105 (a)(viii)(R)

None

Circle Sec. 5 M (Other) and cite statute or

gasification or coal liquefaction facility. The exemption

describe exemption in space provided

provided by this subparagraph shall be limited to the

acquisition of equipment used in a project to make it

operational. The exemption shall not apply to tools and

other equipment used in construction of a new facility,

contracted services required for construction and routine

maintenance activities nor to equipment utilized or

acquired after the facility is operational

The purchases by a data processing services center. (I) The

W.S 39-15-105(a)(viii)(S)(I)

For the purpose of

Circle Sec. 5 M (Other) and cite statute or

claiming the

describe exemption in space provided

sales price paid for the purchase or rental of qualifying

prewritten and other computer software, computer

exemptions... (1) Has a

physical location in this

equipment including computers, servers, monitors,

state where the qualifying

keyboards, storage devices, containers used to transport

equipment purchased

and house such computer equipment and other peripherals,

shall be maintained and

racking systems, cabling and trays that are necessary for

operated until the

the operation of a data processing services center when the

qualifying equipment is

aggregate purchase of the qualifying equipment exceeds

scheduled for

two million dollars ($2,000,000.00) in any calendar year;

replacement... (2)

Shall make an initial total

capital asset investment in

a physical location in this

state: (a) For the

exemption in subdivision

(I) of not less than five

million dollars or has

made a capital investment

in a physical location in

this state of not less than

five million dollars in the

five (5) years immediately

preceding March 5, 2010;

Date Originally Issued: 7/10/2006

Revised: 07/10/13

Page 8

Sstgb Form F0003 - Streamlined Sales And Use Tax Agreement - Certificate Of Exemption Page 13

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