ORIGINAL HOUSE ENGROSSED
BILL NO. HB0011
ENROLLED ACT NO. 43, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
1
AN ACT relating to taxation and revenue; extending the
sunset date for the manufacturing sales tax and use tax
exemptions; repealing provisions for the manufacturing use
tax exemption to align with the manufacturing sales tax
exemption; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1
39-16-105(a)(viii)(D)(intro) are amended to read:
39-15-105. Exemptions.
(a) The following sales or leases are exempt from the
excise tax imposed by this article:
(viii) For the purpose of exempting sales of
services and tangible personal property as an economic
incentive, the following are exempt:
(O) Until December 31, , the sale
or lease of machinery to be used in this state directly and
predominantly in manufacturing tangible personal property;
39-16-105. Exemptions.
(a) The following purchases or leases are exempt from
the excise tax imposed by this article:
(viii) For the purpose of exempting sales of
services and tangible personal property as an economic
incentive, the following are exempt:
(D) Until December 31, , the
purchase or lease of machinery to be used in this state ORIGINAL HOUSE ENGROSSED
BILL NO. HB0011
ENROLLED ACT NO. 43, HOUSE OF REPRESENTATIVES
SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 GENERAL SESSION
2
directly and predominantly in manufacturing tangible
personal property;, if the sale or lease:
Section 2. W.S. 39-16-105(a)(viii)(D)(I) and (II) is
repealed.
Section 3. This act is effective July 1, 2025.
(END)
Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________
I hereby certify that this act originated in the House.
Chief Clerk