Wyoming Sales Tax Guidelines for the Construction Industry
Contractor – As defined, a general or prime contractor means:
-Any person who agrees with the owner or lessee of real property in this state to perform
services or furnish materials and services for the construction, alteration, improvement or
repair of real property in this state; or
-Any person who acts in behalf of the owner or lessee of real property in this state to
arrange for the furnishing of services or the furnishing of materials and services for the
construction, alteration, improvement or repair of real property in this state; or
-Any person who owns or leases real property in this state for the purpose of developing
that property and in the development thereof alters or makes improvements to the
property or contracts for the alteration or improvement of the property.”
Subcontractor – As defined, a subcontractor means “any person who agrees with another
contractor to perform any part of that contractor’s obligation for furnishing services or
furnishing materials and services for the construction, alteration, improvement or repair of
real property in this state.”
Resident –
-Corporations – Those businesses organized as a corporation, limited liability partnership,
and a limited liability corporation will be considered a resident contractor if the following
criteria are met;
1. The business has continuously maintained an office or place of business
within the state for a period of one (1) year prior to bidding a project, and;
2. The business has continuously employed employees within the state for a
period of one (1) year prior to bidding a project.
– Partnerships – Those businesses structured so that each controlling member has been a bona
fide resident of Wyoming for a period of one (1) year or more.
-Individuals – Persons who have been bona fide residents of Wyoming for a period of one (1)
year or more.
Wyoming law regards contractors to be the end users of all materials and supplies that they use
in the development of real property. Contractors must pay sales tax on their materials at point of
purchase or when removed from inventory. [W.S. 39-15-303(b)(i)] For materials and supplies
purchased outside the State of Wyoming and brought into the state for storage, use or
consumption, there is a similar use tax statute under W.S. 39-16-303(b)(i). So as a result,
1. Any contractor who furnishes tangible personal property in the construction, alteration,
improvement or repair of real property is the consumer or user of tangible personal
property within the meaning of the sales and use tax laws of Wyoming.
2. Contractors are liable for the sales/use tax on their cost of materials, fixtures, supplies and
any other taxable services or transactions incidental to their performance of construction,
alteration, improvement or repair services on real property.
3. Contractors are liable for the sales/use tax on their rental of equipment.
4. Sales of tangible personal property to be used in the repair, alteration, improvement or
construction of real property are taxable sales, whether sold to the owner of real property
or to a contractor.