INSTRUCTIONS: WYOMING MANUFACTURER'S SALES/USE TAX RETURN (Form 108)

Wyoming manufacturing businesses which purchase or lease machinery, tools for machinery or materials used to repair or construct machinery are generally eligible exempt from sales and use tax on these purchases or leases provided the tools are used for manufacturing within the state. to qualify for this exemption, you must file a form 108. The document can be found on the website of the Wyoming Department of Revenue.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 1: On the first line of the table at the top of the page, enter the legally registered name of the company and the name under which it does business.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 2: Below this, enter the full street address of the business, including the city, state and zip code.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 3: Enter the email and phone address of the building.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 4: If applicable, enter your license or RID number.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 5: Enter the classification assigned to your system by the North American Industrial Classification System (NAICS). If your classification number is not between 3111 and 3399, do not complete the rest of the form. Stop and sign the affidavit.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 6: If you are not certain what your NAICS classification number is, provide a detailed description of your manufacturing process.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 7: In the next box, enter the total of your exempt purchases and lease payments. If zero, enter zero. If unsure if your purchases or leases are exempt, consult the instructions on the second page.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 8: The authorized agent representing the company should enter their name in the blank provided.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 9: Sign and date the form. Provide your job title.

Wyoming Manufacturer's Sales/Use Tax Return 108 Step 10: Mail the form to the address of the Department of Revenue's Excise Tax Department given at the top of the page. You may also submit the form electronically at the URL listed at the top of the page.