Wyoming manufacturing machinery exemption

Sales and use tax exemption

Official program guidance

Agency: Wyoming Department of Revenue. Agency source

This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.

Check program requirements [Wyoming 2025 enacted manufacturing exemption extension][Wyoming Revenue excise-tax FAQs]

Who qualifies
Purchases or leases of machinery used in Wyoming directly and predominantly in manufacturing tangible personal property, subject to the statutory manufacturing requirements. [Wyoming 2025 enacted manufacturing exemption extension]
What it’s worth
Exemption from sales and use tax on qualifying manufacturing machinery purchases or leases. [Wyoming 2025 enacted manufacturing exemption extension]
How to claim
Wyoming uses the Streamlined Sales and Use Tax Agreement exemption certificate. Confirm that the machinery and transaction qualify with the Excise Tax Division. [Wyoming Revenue excise-tax FAQs]
Deadlines and application windows
The 2025 act extends the manufacturing exemption through December 31, 2042, effective July 1, 2025. [Wyoming 2025 enacted manufacturing exemption extension]

Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.

Official sources

Listing reviewed