The University of Wyoming is exempt from federal income tax under Sections 115 and 170 of the Internal Revenue Code. As a political subdivision or agency of the State of Wyoming, the District Internal Revenue Office has taken the position that the University is not required to establish a Section 501 (c)(3) status.
The University is generally exempt from Wyoming Sales Tax on items purchased directly by the University from businesses located within the State of Wyoming. Purchases made from businesses outside of the State of Wyoming may be exempt from sales tax depending on the laws and regulations of the merchant’s jurisdiction.
Purchases made for resale may also be exempt from tax depending on the laws and regulations of the merchant’s jurisdiction.
A vendor will require a copy of our Certificate of Exemption. The certificate can be printed here, from the purchasing office channel on WyoWeb, or you can request a copy by calling 766-2821.
This certificate is generally valid in Wyoming for the purchase of tangible personal property or services upon which Wyoming sales or use tax has been imposed. The certificate is also generally valid for purchases made for wholesale, resale, ingredients or components of a new product to be resold, leased or rented in the normal course of University business. Other states may accept the Certificate of Exemption depending on the laws and regulations of their jurisdiction.
This certificate is valid until canceled in writing by the University or revoked by the state.
For additional information or if an organization is requesting additional information, please contact the Tax Office at 766-2821 or email firstname.lastname@example.org