HB0126

Failed

Sales tax on services-repeal.

Repeal the sales tax on services that repair, alter, or improve tangible personal property.

Full legal title

AN ACT relating to sales and use taxes; repealing the sales and use tax on services performed for the repair, alteration or improvement of tangible personal property; making conforming changes; requiring rulemaking; and providing for effective dates.

Taxes

Sponsor:

Co-sponsors: Representative(s) Geringer, Larson, JT, Lucas, Singh, Wasserburger, Wylie, Senator(s) Smith, D

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

What does this bill do?

Repeals the sales and use tax on services performed for the repair, alteration, or improvement of tangible personal property.

Removes references to services to repair, alter, or improve tangible personal property from the list of taxable events under the sales and use tax code. (W.S. 39-16-103(a)(ii), W.S. 39-16-103(b)(i), Sec. 1)
Repeals W.S. 39-15-103(a)(i)(J), which established the sales and use tax on repair, alteration, and improvement services. (W.S. 39-15-103(a)(i)(J), Sec. 2)
Requires the Department of Revenue to adopt rules necessary to implement the repeal of the sales and use tax on repair, alteration, and improvement services by July 1, 2025. (Sec. 3)

Effective: July 1, 2025

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Actions (6)

3/3/2025(House)

H:Died in Committee Returned Bill Pursuant to HR 5-4

2/10/2025(House)

H No report prior to CoW Cutoff

1/23/2025(House)

H03 - Revenue:Do Pass Failed 2-6-1-0-0

1/22/2025(House)

H Introduced and Referred to H03 - Revenue

1/9/2025(House)