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  FAQ Category Index
Excise (Sales, Use, Cigarette Tax) | Minerals: Gross Products and Severance Tax | Property Tax | Sales Tax on Food Exemption |

Property Tax
Q.  How is Agricultural property valued?
Q.  What is the Property Tax System in Wyoming?
Q.  How is residential property taxed in Wyoming?
Q.  Are there property tax exemptions and relief in Wyoming?
Q.  How are railroads valued in Wyoming?
Q.  What should I know about the property tax relief program?

Excise (Sales, Use, Cigarette Tax)
Q.  What is the use tax ?
Q.  Why is use tax imposed?
Q.  Who must pay use tax?
Q.  What charges are subject to the Use Tax ?
Q.  Are my catalog purchases subject to the use tax?
Q.  When must I report my tax-free purchases?
Q.  What is the use tax rate?
Q.  How do I report my use tax?
Q.  Will I be charged penalty and interest if I report late?
Q.  Who is responsible for remitting the 20% on the “other tobacco products?
Q.  When is the cigarette tax due?
Q.  Should the excise tax be charged upon our existing cigarette inventory before July 1st?
Q.  If a Wholesaler purchases cigars from another Wholesaler, who is responsible to pay the 20% excise tax?
Q.  Since we purchase tobacco products excluding cigarettes only about 6 times per month, it would be easier for us to pay the excise tax on the manufacturer’s invoice each month rather than reporting the tax on each individual sale. When is the tax due, at the time of sale to a retailer or at the time we are invoiced by the manufacturer?
Q.  If the excise tax is due when we are invoiced by the manufacturer of tobacco products but not all of that invoice is sold in Wyoming, how do we re-coup that 20%?
Q.  If I buy cigarettes and other tobacco products through the internet how does this tax affect me?
Q.  Why do we have to pay the excise tax exclusive of any discounts?
Q.  If I buy cigars from a company in Colorado who is not a wholesaler in Wyoming, as a Wyoming vendor am I responsible for the 20% excise tax. Would I be considered a Wholesaler and be required to have a Wholesaler license?
Q.  Is there a minimum or maximum price for tobacco products charge required in Wyoming?
Q.  Why can't I find a Form 10 or Form 11 to print?

Minerals: Gross Products and Severance Tax
Q.  Who must file Petroleum Gross Products Tax?
Q.  Who must file for solid mineral production?
Q.  Who must file Petroleum Severance Tax?
Q.  Q. Why do I get an error or a blank screen when I attempt to log-in to the WYIFS web site?


Sales Tax on Food Exemption
Q.  Is food sold in restaurants taxable?
Q.  Is candy taxable or is it food?
Q.  Are soft drinks exempt as food?
Q.  Is takeout food, food sold at a drive-through, or delivery food exempt?
Q.  Is food at the movie theatre or sporting events such as UW sporting events taxable?
Q.  Are cough drops considered food?
Q.  Are alcoholic beverages taxable?
Q.  Are gift sets that bundle non-food items and food items taxable? For example, is a gift set containing a stuffed toy and candy taxable?
Q.  How does this new law affect Farmer’s Markets?
Q.  Is ice taxable?
Q.  Is non-alcoholic beer taxable?
Q.  Are breath mints and chewing gum taxable?
Q.  Are breath strips or breath sprays taxable?
Q.  Is pet food exempt?
Q.  The new exemption only applies to the four percent (4%) state rate, right?
Q.  Is meat processing taxable?
Q.  I own a bar, and most of the food I sell is prepared food. However, sometimes I sell a single bag of chips - how do I handle this small percentage of sales which is consumed at the bar?
Q.  Are non-alcoholic beverages such as non-alcoholic beers and wines exempt?
Q.  Are bakery products exempt?
Q.  Are foods sold in a deli section of the grocery store exempt?
Q.  Are products which require preparation by the seller but which will require additional preparation by the consumer exempt from the tax?
Q.  Is cooking sherry or cooking wine taxable?
Q.  Are flavored extracts, such as vanilla extract, taxable?
Q.  Are wedding cakes taxable?
Q.  Is a 5-gallon bottle of water subject to sales tax?
Q.  Are novelty candies, such as Pez dispensers, considered exempt candy?
Q.  Are party trays containing cold products like cheese, sliced meats, fruits or vegetables taxable?
Q.  If I own a hotel/restaurant, and have a long-term guest, is what s/he buys subject to sales tax?
Q.  I have a lumber store that has a 20-foot long rack of single serve packages of chips, nuts, candy bars, etc. Are these taxable?
Q.  My grocery store offers a salad bar service - there are various ingredients which I combine into a salad, and the grocery store charges me based on the weight of my completed salad. Is this exempt food?