The Wyoming Department of Revenue has issued a news bulletin regarding the taxability of professional services.
Services are subject to sales tax in a number of states. Pennsylvania, for example, charges tax on numerous services, including but not limited to lobbying services, secretarial or editing services, and building maintenance or cleaning services. Several other states, such as Delaware, South Dakota, and Washington, tax some services.
In Wyoming, there are currently “no statutory provisions to impose sales or use taxes on professional services provided that they do not include any sales of or repairs, alterations or improvements to tangible personal property in the scope of those services… .”
Professional services not subject to Wyoming sales and use tax include, but are not limited to:
- Teachers/Trainers/Instructors; and
- Technical Writers.
People offering professional services are advised to contact the Wyoming Department of Revenue in order to discuss the specifics of their business. Some services “have taxable elements within the service.” For example, supplies, equipment and tools purchased in order to run businesses that offer professional services are often subject to sales and use tax.