Wyoming Sales & Use Tax Exemption for Wound Care Products

AGILE CONSULTING GROUP

October 7, 2026

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Wyoming provides a sales and use tax exemption for wound care products purchased by healthcare providers under Wyo. Stat. §39-15-105(a)(vi)(C), which exempts all noncapitalized equipment and disposable supplies used in the direct medical or dental care of a patient. Under this statute, noncapitalized equipment and disposable supplies as supplies used in the direct care of a patient that meet the following criteria:


  1. They must be disposable
  2. They cannot be capital equipment or office supplies
  3. There must be use of the supplies in the medical care which is a service used to diagnose, treat, cure or prevent disease or pain
  4. The use of the supplies must be necessary to a health provider
  5. The supplies must be used either by a Medicare recognized health care provider or supplier in the technical sense.


The practical result for Wyoming healthcare providers like hospitals, surgery centers, and skilled nursing facilities is that wound care products are exempt from sales and use tax when used in the direct care of a patient.

Agile Consulting Group's Recent Guidance

The pioneers at Agile Consulting Group submitted a formal tax guidance request to the Wyoming Department of Revenue's Excise Tax Division on January 13, 2026, on behalf of a Wyoming healthcare provider client. Agile requested confirmation that medicated wound care dressings, wound closure products, and non-medicated dressings, bandages, and gauze qualify for exemption under Wyoming's sales and use tax statutes. In a response dated March 2, 2026, signed by Brandy Pushcar, Senior Tax Examiner, and Lynn Frank, Manager, both of the Education & Taxability section of the Excise Tax Division, the Department confirmed that all three product categories qualify for exemption under Wyo. Stat. §39-15-105(a)(vi)(C) as noncapitalized disposable supplies used in the direct medical care of a patient. The exemption applies only when the supplies are used in direct patient care by a Medicare-recognized healthcare provider or supplier; capitalized equipment and general office supplies do not qualify. The Department further specified that qualifying supplies must be disposable, must be used in medical care that diagnoses, treats, cures, or prevents disease or pain, and must be necessary to the health provider's practice.

Medicated Wound Care Dressings

The following categories of medicated wound care dressings qualify for exemption as noncapitalized disposable supplies used in the direct medical care of a patient:


  • Antimicrobial silver dressings
  • Antimicrobial honey dressings
  • PHMB-impregnated dressings
  • Analgesic dressings
  • Enzymatic debriding agents
  • Growth factor dressings and gels
  • Charcoal dressings
  • Collagen-based dressings
  • Skin substitutes

Wound Closure Products

The following wound closure products qualify for exemption as noncapitalized disposable supplies used in the direct medical care of a patient:

  • Skin staplers
  • Surgical skin closure devices
  • Skin closure strips

Non-Medicated Dressings, Bandages, and Gauze

The following non-medicated wound care supplies qualify for exemption as noncapitalized disposable supplies used in the direct medical care of a patient:

  • Wound dressings
  • Bandages
  • Gauze

How to Claim the Wyoming Sales & Use Tax Exemption

To claim the exemption, the purchasing healthcare provider must provide its supplier with a properly completed Streamlined Sales Tax Certificate of Exemption, as required by WY Dept. of Rev. Rules, Chap. 2, Sec. 7(b). All sections of the form must contain valid responses and, if using a paper certificate, a signature is required. In Section 3, check "16 Education and health-care services." In Section 4, check "Other" and write "W.S. 39-15-105(a)(vi)(C)" on the line provided. The healthcare provider should retain copies of all exemption certificates and supporting documentation to substantiate the exemption in the event of an audit.

How to Recover Wyoming Sales Taxes Paid in Error to Vendors

Wyoming healthcare providers that have paid sales tax on qualifying wound care supplies will have to request the refund directly from their vendors. The vendor will first need to refund the erroneously collected tax to the healthcare provider, and then either amend their original sales & use tax returns with the tax remittances, or submit a refund request directly to the Wyoming Department of Revenue.


The eligible lookback period to recover any overpaid sales taxes in Wyoming is 3 years from the date of the overpayment. The consultants at Agile Consulting Group have experience in recovering overpaid sales taxes from vendors charging Wyoming sales taxes in error and can assist any Wyoming healthcare provider with this cumbersome process.

Reach Out to Us with Questions

If you have any questions, comments or would like to discuss the specific circumstances you are encountering in regard to this issue or need assistance with a sales tax refund review or any other sales and use tax issue, please contact a member of Agile Consulting Group's sales tax consulting team at (888) 350-4TAX (4829) or via email at info@salesandusetax.com.

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