combined rate of 6.0%. Milwaukee County also has an additional local exposition tax on hotel rooms, car rentals, and food and beverage, which funds the Wisconsin Center Tax District. In all cases, prescriptions, most foods (with the exception of candy, dietary supplements, soft drinks, and prepared foods) and newspapers, among other items, are exempt from sales tax; however, over-the-counter medications, and certain types of repair and installation services are subject to the 5% sales tax rate. Wyoming Wyoming has a 4% state sales tax, with counties adding up to an additional 3%, resulting in a maximum rate of 7%, especially in Cheyenne in Laramie County. In addition, resort district areas have the option to impose an additional 3% tax. Exemptions include food which is not designed to be consumed on-premises and sales of agricultural equipment. Unlike most states, in Wyoming labor falls under the jurisdiction of sales tax. All labor on both tangible and intangible property are taxable; however, labor which permanently modifies real property is exempt. Internet transactions Through the Internet's history, purchases made over the Internet within the United States have generally been exempt from sales tax, as courts have followed the Supreme Court ruling from Quill Corp. v. North Dakota (1992) that a state may only collect sales tax from a business selling products over the Internet if that entity has a physical location in the state. This decision was based on the Dormant Commerce Clause that prevents states from interfering in interstate commerce, unless granted that authority by Congress. Some retailers, like Amazon.com, had voluntarily started collecting sales tax on purchases even from states where they do not have a physical presence. Many states also have a line item on their tax returns allowing the payment of state sales tax when state income tax is filed by an individual or corporation. In May 2013, the Senate passed the Marketplace Fairness Act, which would allow states to collect sales taxes for purchases made online. The legislation would give States the tools to collect sales taxes on cross-State sales transactions. The bill received support from retailers including Walmart and Amazon.com, who have claimed that it is unfair not to require online merchants to collect sales taxes. Groups like the National Retail Federation and the Retail Industry Leaders Association have said that requiring online vendors to collect sales taxes will help make brick and mortar retailers more competitive. However,