HB0011

Signed into Law

Manufacturing sales and use tax exemption-amendments.

Extend the sunset date for manufacturing sales and use tax exemptions and align exemption provisions.

Full legal title

AN ACT relating to taxation and revenue; extending the sunset date for the manufacturing sales tax and use tax exemptions; repealing provisions for the manufacturing use tax exemption to align with the manufacturing sales tax exemption; and providing for an effective date.

Taxes

Sponsor:

View on wyoleg.gov Introduced Text (PDF)Digest (PDF)Engrossed (PDF)Enrolled Act (PDF)Fiscal Note (PDF)

What does this bill do?

Extends the sunset date for manufacturing sales and use tax exemptions from 2027 to 2037 and repeals certain conditions for the manufacturing use tax exemption.

Extends the sunset date for the sales tax exemption on machinery used directly and predominantly in manufacturing tangible personal property from December 31, 2027 to December 31, 2037. (W.S. 39-15-105(a)(viii)(O), Sec. 1)
Extends the sunset date for the use tax exemption on machinery used directly and predominantly in manufacturing tangible personal property from December 31, 2027 to December 31, 2037. (W.S. 39-16-105(a)(viii)(D)(intro), Sec. 1)
Repeals provisions in the manufacturing use tax exemption statute, eliminating subsections (I) and (II) of W.S. 39-16-105(a)(viii)(D) to align the use tax exemption with the sales tax exemption. (W.S. 39-16-105(a)(viii)(D)(I) and (II), Sec. 2)

Effective: July 1, 2025

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Actions (24)

3/3/2025(LSO)

Assigned Chapter Number 95

3/3/2025(Governor)

Governor Signed HEA No. 0043

2/27/2025(Senate)

S President Signed HEA No. 0043

2/27/2025(House)

H Speaker Signed HEA No. 0043

2/26/2025(LSO)

Assigned Number HEA No. 0043

Amendments (6)

HB0011H2001Failed

House2nd Reading

Sponsor: Representative Styvar

HB0011H3001Failed

House3rd Reading

Sponsor: Representative Davis

HB0011H3002Failed

House3rd Reading

Sponsor: Representative Harshman

HB0011HW001Adopted

HouseCommittee of the Whole

Sponsor: Representative Larson, JT

HB0011JC001H Adopted, S Adopted

HouseConference Committee

HB0011S3001Adopted

Senate3rd Reading

Sponsor: Senator Kolb

Roll Call Votes (7)

HB0011JC001(Conference Committee)

H Adopted HB0011JC001: 43-17-2-0-0

Passed

2/25/2025HouseYea 43Nay 17Excused 2

Show individual votes

Yea: Allemand, Andrew, Angelos, Banks, Bear, Bratten, G. Brown, Byron, K. Campbell, Clouston, Connolly, Davis, Eklund, Erickson, Guggenmos, Haroldson, Heiner, Hoeft, Johnson, Kelly, Knapp, Larson, Lawley, Lien, Locke, Lucas, McCann, Nicholas, Ottman, Pendergraft, Rodriguez-Williams, Schmid, Smith, Storer, Strock, Styvar, Thayer, Wasserburger, Webb, Webber, Williams, Winter, Neiman

Nay: Brady, L. Brown, E. Campbell, Chestek, Filer, Geringer, Harshman, Jarvis, Larsen, Posey, Provenza, Sherwood, Singh, Tarver, Washut, Wylie, Yin

Excused: Riggins, Wharff

View full vote →

H Concur:Failed 11-49-2-0-0

Key VoteFailed

2/18/2025HouseYea 11Nay 49Excused 2

S 3rd Reading:Passed 27-4-0-0-0

Key VotePassed

2/18/2025SenateYea 27Nay 4

Show individual votes

Yea: Anderson, Barlow, Boner, Brennan, Cooper, Crago, Crum, Dockstader, Driskill, French, Hicks, Hutchings, Ide, Jones, Kolb, Landen, Laursen, McKeown, Nethercott, Olsen, Pappas, Pearson, Salazar, Schuler, Smith, Steinmetz, Biteman

S03 - Revenue:Recommend Do Pass 3-1-1-0-0

Recommended

2/12/2025SenateYea 3Nay 1Excused 1

Show individual votes

Yea: FRENCH, IDE, MCKEOWN

Nay: CASE

Excused: PAPPAS

H 3rd Reading:Passed 55-5-2-0-0

Key VotePassed

1/21/2025HouseYea 55Nay 5Excused 2

HB0011H2001by Representative Styvar(2nd Reading)

Amendment failed 28-31-3-0-0

Key VoteFailed

1/20/2025HouseYea 28Nay 31

HB0011HW001by Representative Larson, JT(Committee of the Whole)

Amendment adopted 36-25-1-0-0

Passed

1/17/2025HouseYea 36Nay 25Excused 1

Show individual votes

Yea: Allemand, Banks, Brady, Harshman, Larsen, Locke, Nicholas, Ottman, Schmid, Storer, Styvar

Nay: Andrew, Angelos, Bear, Bratten, G. Brown, L. Brown, Byron, E. Campbell, K. Campbell, Chestek, Clouston, Connolly, Davis, Eklund, Erickson, Filer, Geringer, Guggenmos, Haroldson, Heiner, Hoeft, Jarvis, Johnson, Kelly, Knapp, Larson, Lawley, Lien, McCann, Pendergraft, Provenza, Posey, Rodriguez-Williams, Sherwood, Singh, Smith, Strock, Tarver, Thayer, Washut, Wasserburger, Webb, Webber, Williams, Wharff, Winter, Wylie, Yin, Neiman

Excused: Lucas, Riggins

Show individual votes

Yea: Allemand, Andrew, Angelos, Banks, Bear, Brady, G. Brown, Bratten, L. Brown, Byron, E. Campbell, K. Campbell, Chestek, Clouston, Connolly, Eklund, Filer, Geringer, Guggenmos, Haroldson, Heiner, Hoeft, Jarvis, Johnson, Kelly, Knapp, Larsen, Larson, Lawley, Lien, Locke, Lucas, McCann, Nicholas, Ottman, Pendergraft, Posey, Rodriguez-Williams, Schmid, Sherwood, Singh, Smith, Strock, Styvar, Tarver, Thayer, Wasserburger, Washut, Webb, Wharff, Williams, Winter, Wylie, Yin, Neiman

Nay: Davis, Erickson, Harshman, Provenza, Storer

Excused: Riggins, Webber

Show individual votes

Yea: Banks, Brady, Bratten, G. Brown, Byron, E. Campbell, Chestek, Connolly, Davis, Guggenmos, Harshman, Heiner, Hoeft, Johnson, Larsen, Locke, Lucas, Nicholas, Ottman, Pendergraft, Provenza, Sherwood, Storer, Styvar, Wasserburger, Webb, Wharff, Williams

Nay: Allemand, Andrew, Angelos, Bear, L. Brown, K. Campbell, Clouston, Eklund, Erickson, Filer, Geringer, Haroldson, Jarvis, Kelly, Knapp, Larson, Lawley, Lien, McCann, Rodriguez-Williams, Schmid, Singh, Smith, Strock, Tarver, Thayer, Washut, Winter, Wylie, Yin, Neiman

Excused: Posey, Riggins, Webber

Yea: Allemand, Andrew, Angelos, Banks, Bear, L. Brown, Clouston, Filer, Geringer, Guggenmos, Haroldson, Heiner, Hoeft, Johnson, Kelly, Knapp, Larson, Lawley, Lien, Locke, Lucas, McCann, Ottman, Pendergraft, Rodriguez-Williams, Schmid, Singh, Smith, Strock, Tarver, Webb, Webber, Winter, Wylie, Yin, Neiman

Nay: Brady, Bratten, G. Brown, Byron, E. Campbell, K. Campbell, Chestek, Connolly, Davis, Eklund, Erickson, Jarvis, Larsen, Nicholas, Posey, Provenza, Riggins, Sherwood, Storer, Styvar, Thayer, Washut, Wasserburger, Wharff, Williams

Excused: Harshman