2025
STATE OF WYOMING
25LSO-00401HB0011
HOUSE BILL NO. HB0011
Manufacturing sales and use tax exemption-amendments.
Sponsored by: Joint Minerals, Business & Economic
Development Interim Committee
A BILL
for
1 AN ACT relating to taxation and revenue; extending the
2 sunset date for the manufacturing sales tax and use tax
3 exemptions; repealing provisions for the manufacturing use
4 tax exemption to align with the manufacturing sales tax
5 exemption; and providing for an effective date.
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7
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10 39-16-105(a)(viii)(D)(intro) are amended to read:
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12
13
14 (a) The following sales or leases are exempt from the
15 excise tax imposed by this article: 2025STATE OF WYOMING25LSO-00402HB00111
2 (viii) For the purpose of exempting sales of
3 services and tangible personal property as an economic
4 incentive, the following are exempt:
5
6 (O) Until December 31, , the sale
7 or lease of machinery to be used in this state directly and
8 predominantly in manufacturing tangible personal property;
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10
11
12 (a) The following purchases or leases are exempt from
13 the excise tax imposed by this article:
14
15 (viii) For the purpose of exempting sales of
16 services and tangible personal property as an economic
17 incentive, the following are exempt:
18
19 (D) Until December 31, , the
20 purchase or lease of machinery to be used in this state
21 directly and predominantly in manufacturing tangible
22 personal property;, if the sale or lease:
23 2025STATE OF WYOMING25LSO-00403HB00111W.S. 39-16-105(a)(viii)(D)(I) and (II) is
2 repealed.
3
4. This act is effective July 1, 2025.
5
6 (END)