The knack lies in learning how to throw yourself at the ground and miss.
-- Douglas Adams.
Humans can't fly. Not themselves. Sure, we can climb aboard a plane, a hot air balloon, or a rocket ship. But we can't flap our arms and soar.
Since we can't fly, we had to find other ways of moving around. Since walking wasn't fast enough, we developed a number of technologies for moving around, most of which are wheel based. Carts, bikes, cars, trains. We use those technologies not only to move ourselves around, but to move other stuff around too.
Birds can fly, bats can fly, and even squid are getting the hang of it. Some birds are pretty clever too. I can imagine a society of birds, instead of humans.
Since flight is so much faster than walking, I can imagine birds not having the need to develop faster modes of transportation. It's also so vastly different from groundbased modes of transport, that I doubt they would develop any method of moving heavy loads over the ground (and thus the wheel).
So would a society of flying beings (not necessarily birds, they might have hand-like appendages) develop the wheel?