Wyoming 2023 Regular Session

Wyoming House Bill HB0236

Introduced
1/26/23  

Caption

Tax exemption-agricultural repair and parts.

Impact

If passed, HB 0236 will amend current tax regulations to specifically include exemptions for parts and services tied to farm implements, making it easier for farmers to manage repair and maintenance costs. This move is expected to provide an economic incentive to farmers, encouraging them to invest in their equipment and, by extension, their operations. The bill signifies a continued commitment from the legislature to support the agricultural community, reflecting its importance to the state’s economy.

Summary

House Bill 0236 aims to modify existing sales and use tax exemptions pertaining to the repair and replacement parts for farm implements. This bill places a significant focus on supporting agricultural operations by ensuring that certain expenses related to servicing agricultural machinery remain exempt from excise taxes. The legislation is a direct response to the needs of the agricultural sector, facilitating lower operational costs for farmers who rely on specialized machinery to maintain their farms.

Contention

While the bill generally aims to alleviate financial burdens on farmers, it is not without contention. Some legislators may express concerns over the long-term financial implications of tax exemptions on state revenue. Opponents might question whether the benefits to the agricultural community justify potential losses in tax income, prompting discussions around equity and sustainability in state funding. Additionally, defining what constitutes 'farm implements' could lead to debates about inclusion and exclusion of various agricultural machinery types.

Companion Bills

No companion bills found.

Previously Filed As

WY HB1464

To Create A Sales And Use Tax Exemption For Parts For And Repair Of Agricultural Equipment And Machinery.

WY HB2400

TPT; exemption; agricultural equipment

WY SB1240

Sales and use tax; agricultural exemptions.

WY HB1563

Sales and use tax; agricultural exemptions.

WY HB2440

Taxation; repeal; selected exemptions

WY SB1261

Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption

WY SB393

Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption

WY HB2592

Taxation; repeal; selected exemptions

WY HB2257

Taxation; repeal; selected exemptions

WY HB1152

Sales and use tax; agricultural exemptions.

Similar Bills

No similar bills found.