HB0319

Failed

Mining equipment sales and use tax exemption.

Exempt mining equipment from sales and use taxes with a sunset provision.

Full legal title

AN ACT relating to sales and use tax; providing a sales and use tax exemption for mining equipment; providing a sunset date; and providing for an effective date.

Energy Taxes

Sponsor:

Co-sponsors: Representative(s) Angelos, Clouston, Larson, JT, Senator(s) Dockstader

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

What does this bill do?

Provides a sales and use tax exemption for mining equipment purchased or leased for use in surface, underground, or in-situ mining operations, with an expiration date of July 1, 2029.

Exempts sales of mining equipment from Wyoming sales tax, defining mining equipment as equipment and machinery sold for use in surface, underground, or in-situ mining operations. (W.S. 39-15-105(a)(viii)(W))
Exempts purchases of mining equipment from Wyoming use tax, defining mining equipment as equipment and machinery purchased for use in surface, underground, or in-situ mining operations. (W.S. 39-16-105(a)(viii)(M))
Establishes a sunset date of July 1, 2029 for both the sales tax and use tax exemptions for mining equipment. (W.S. 39-15-105(a)(viii)(W)(II), W.S. 39-16-105(a)(viii)(M)(II))

Effective: July 1, 2025

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Actions (3)

2/3/2025(House)

H Did not Consider for Introduction

1/29/2025(House)

H Received for Introduction

1/28/2025(LSO)

Bill Number Assigned

Roll Call Votes (0)

No roll call votes recorded.