SALT Report 2591 – The Wyoming Department of Revenue issued a reminder regarding the State’s manufacturing machinery exemption survey requirement. The survey is used to help the Department determine whether a business is a manufacturer and qualifies for the sales and use tax exemption for machinery, materials used to construct machinery, tools, and repair parts.
In the survey, you will be asked to provide the following information:
- Confirmation that you are a Wyoming-based manufacturer or an explanation as to why you feel the survey does not apply to you or your business
- Your Wyoming sales and use tax license number or Revenue Identification Number, if applicable
- The four-digit NAICS code that best describes your primary business classification, and
- The amount of tax-exempt purchases you made under the manufacturing machinery exemption for purchases of machines, tools, repair parts, and materials for machinery, from July 1, 2012 through June 30, 2013. If you didn’t make any qualifying purchases, you must report that you made zero purchases.
The Department warns that if you have received a notice from them you are statutorily required to complete the survey.
For Further Information