HB0311

Amends the sales tax exemption for power and fuel used in pipeline and railroad transportation by clarifying the definition of pipeline and removing ownership requirements for transported property.

• Expands the sales tax exemption for power or fuel consumed in generating motive power for transportation by pipeline or railroad to apply regardless of who owns the tangible personal property being transported. (W.S. 39-15-105(a)(iii)(E), Sec. 1)
• Defines 'pipeline' to mean a system of connected pipes and equipment used to transport oil, natural gas, or other hydrocarbons from a well site to an interstate or intrastate transmission customer sales point, including between intermediate points along a transportation path. (W.S. 39-15-105(a)(iii)(E), Sec. 1)
• Maintains the existing exception that the exemption does not apply to power or fuel not taxed as gasoline, gasohol, or diesel fuel that is used to propel a motor vehicle upon the highway. (W.S. 39-15-105(a)(iii)(E), W.S. 39-17-101 through 39-17-111, W.S. 39-17-201 through 39-17-211)
• Directs the Department of Revenue to promulgate rules necessary to implement the act. (Sec. 2)

Effective: July 1, 2025

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