Workeey is built for your phone. Scan the code with your phone to get the Android app, or open workeey.com on your phone. The iPhone app and a desktop version are coming soon.
Get the Workeey app. Same account, same jobs.
Sales tax on labor in Wyoming: taxed on repairs to things, not on building repairs and new construction; installation depends on the job
In Wyoming, labor is taxed on repairs to things but not taxed on building repairs and new construction; for installation it depends on the job. Read from Wyoming's own revenue pages, checked November 6, 2026, with every answer quoted below.
Repairing a thing in Wyoming
Taxed.
Worth knowing: A 2025 bill (HB0126) proposed ending Wyoming's tax on repairs to things. Its outcome could not be confirmed; the statute on the legislature's site, last updated October 14, 2026, still has the tax quoted here.
- “The sales price paid for services performed for the repair, alteration or improvement of tangible personal property” — Wyoming Statutes Title 39, W.S. 39-15-103(a)(i)(J), page date: statute file last modified 2026-10-14
Repairing a home or building in Wyoming
Not taxed. Labor or service to real property is not taxable. As the contractor you are the consumer of the materials you furnish and pay the sales or use tax on them.
- “Any contractor who furnishes tangible personal property under contract or in the development of real property is the consumer or user of the tangible personal property within the meaning of the sales tax laws of Wyoming” — Wyoming Statutes Title 39, W.S. 39-15-303(b)(i), page date: statute file last modified 2026-10-14
- “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” — Wyoming Statutes Title 39, W.S. 39-15-301 'General or prime contractor', page date: statute file last modified 2026-10-14
- “What's Not Taxable in Wyoming? ... Sales of real property ◦ Rental of real property ◦ Labor or service to real property” — Wyoming Sales Tax 101 (Wyoming Department of Revenue presentation to the Joint Revenue Interim Committee), page date: June 2023
Installation work in Wyoming
It depends. When you sell an item and install it, installation charges are part of the taxable sales price (no deduction for them). What it turns on: whether the installation is labor to real property (not taxed) or part of the sale of an item (taxed)
- “without any deduction for the following: (I) The seller's cost of property sold; (II) The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller and any other expense of the seller; (III) Charges by the seller for any services necessary to complete the sale other than delivery and installation charges; (IV) Delivery charges; (V) Installation charges” — Wyoming Statutes Title 39, W.S. 39-15-101 'Sales price', page date: statute file last modified 2026-10-14
- “What's Not Taxable in Wyoming? ... Sales of real property ◦ Rental of real property ◦ Labor or service to real property” — Wyoming Sales Tax 101 (Wyoming Department of Revenue presentation to the Joint Revenue Interim Committee), page date: June 2023
New construction in Wyoming
Not taxed. Construction labor on real property is not taxed. The contractor is the consumer of the materials and pays sales or use tax on them.
- “Any contractor who furnishes tangible personal property under contract or in the development of real property is the consumer or user of the tangible personal property within the meaning of the sales tax laws of Wyoming” — Wyoming Statutes Title 39, W.S. 39-15-303(b)(i), page date: statute file last modified 2026-10-14
- “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” — Wyoming Statutes Title 39, W.S. 39-15-301 'General or prime contractor', page date: statute file last modified 2026-10-14
- “What's Not Taxable in Wyoming? ... Sales of real property ◦ Rental of real property ◦ Labor or service to real property” — Wyoming Sales Tax 101 (Wyoming Department of Revenue presentation to the Joint Revenue Interim Committee), page date: June 2023
Listing labor separately on the bill in Wyoming
Not checked here. No quote shown here rules on listing labor separately in Wyoming.
- “without any deduction for the following: (I) The seller's cost of property sold; (II) The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller and any other expense of the seller; (III) Charges by the seller for any services necessary to complete the sale other than delivery and installation charges; (IV) Delivery charges; (V) Installation charges” — Wyoming Statutes Title 39, W.S. 39-15-101 'Sales price', page date: statute file last modified 2026-10-14
- “"Sales price" ... means the total amount or consideration ... without any deduction for the following: ... (II) The cost of materials used, labor or service cost ... (V) Installation charges” — Wyoming Statutes Title 39, W.S. 39-15-103(a)(i)(J), page date: statute file last modified 2026-10-14
Materials on jobs in Wyoming
Contractor is the consumer or user of the tangible personal property it furnishes in construction, alteration, improvement or repair of real property.
- “Any contractor who furnishes tangible personal property under contract or in the development of real property is the consumer or user of the tangible personal property within the meaning of the sales tax laws of Wyoming” — Wyoming Statutes Title 39, W.S. 39-15-303(b)(i), page date: statute file last modified 2026-10-14
Trade services Wyoming taxes
Not checked here. No Wyoming source names lawn care, cleaning or pest control as taxed, and the Department of Revenue's own slide lists labor or service to real property as not taxable.
What was not checked for Wyoming
- No Wyoming Department of Revenue contractor publication or rule was opened: the line that labor on buildings is not taxed comes from a department presentation posted on the legislature's site.
Check with the Wyoming Department of Revenue
Before you bill: check with the Wyoming Department of Revenue. As of November 6, 2026.
This is a plain-words summary of each state's own revenue guidance as of November 6, 2026, not tax advice. Rules have exceptions, and cities and counties can add taxes of their own. Check with the state's tax department, linked on every state's page, before you bill.
Compare Wyoming with every state's answer, or with its neighbours just below.
Next door to Wyoming
Official sources for Wyoming
- Wyoming Statutes Title 39, W.S. 39-15-103(a)(i)(J) — statute file last modified 2026-10-14
- Wyoming Sales Tax 101 (Wyoming Department of Revenue presentation to the Joint Revenue Interim Committee) — June 2023
Every state in one file: Excel and CSV downloads