Wyoming 2025 Regular Session

Wyoming House Bill HB0311 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	ORIGINAL HOUSE ENGROSSED
2		-	BILL NO. HB0311
3		-	ENROLLED ACT NO. 50, HOUSE OF REPRESENTATIVES
4		-	SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
5		-	2025 GENERAL SESSION
	1	+	2025
	2	+	STATE OF WYOMING
	3	+	25LSO-07331HB0311
	4	+	HOUSE BILL NO. HB0311
	5	+	Exemption for transported fuel and power sales-amendments.
	6	+	Sponsored by: Representative(s) Locke, Brown, G, Lien and
	7	+	Lucas
	8	+	A BILL
	9	+	for
	10	+	1 AN ACT relating to taxation and revenue; providing a
	11	+	2 definition associated with a sales tax exemption for power
	12	+	3 and fuel sales related to pipeline transportation as
	13	+	4 specified; clarifying ownership requirements for the
	14	+	5 exemption; requiring rulemaking; and providing for
	15	+	6 effective dates.
	16	+	7
	17	+	8
	18	+	9
	19	+	10. W.S. 39-15-105(a)(iii)(E) is amended to
	20	+	11 read:
	21	+	12
	22	+	13
	23	+	14 2025STATE OF WYOMING25LSO-07332HB03111 (a) The following sales or leases are exempt from the
	24	+	2 excise tax imposed by this article:
	25	+	3
	26	+	4 (iii) For the purpose of exempting sales of
	27	+	5 services and tangible personal property consumed in
	28	+	6 production, the following are exempt:
	29	+	7
	30	+	8 (E) Sales of power or fuel to a person
	31	+	9 transporting tangible personal property by railroad or by
	32	+	10 pipeline when the power or fuel is consumed directly in
	33	+	11 generating motive power for actual transportation purposes,
	34	+	12
	35	+	13
	36	+	14 as gasoline or gasohol under W.S. 39-17-101 through
	37	+	15 39-17-111 or as diesel fuel under W.S. 39-17-201 through
	38	+	16 39-17-211 and which is used to propel a motor vehicle upon
	39	+	17 the highway as defined in W.S. 39-17-201(a)(xii). As used
	40	+	18
	41	+	19
	42	+	20
	43	+	21
	44	+	22
	45	+	23; 2025STATE OF WYOMING25LSO-07333HB0311
6	46		1
7		-	AN ACT relating to taxation and revenue; providing a
8		-	definition associated with a sales tax exemption for power
9		-	and fuel sales related to pipeline transportation as
10		-	specified; clarifying ownership requirements for the
11		-	exemption; requiring rulemaking; and providing for
12		-	effective dates.
13		-	Be It Enacted by the Legislature of the State of Wyoming:
14		-	Section 1. W.S. 39-15-105(a)(iii)(E) is amended to
15		-	read:
16		-	39-15-105. Exemptions.
17		-	(a) The following sales or leases are exempt from the
18		-	excise tax imposed by this article:
19		-	(iii) For the purpose of exempting sales of
20		-	services and tangible personal property consumed in
21		-	production, the following are exempt:
22		-	(E) Sales of power or fuel to a person
23		-	transporting tangible personal property by railroad or by
24		-	pipeline when the power or fuel is consumed directly in
25		-	generating motive power for actual transportation purposes,
26		-	regardless of ownership of the transported tangible
27		-	personal property, except power or fuel which is not taxed
28		-	as gasoline or gasohol under W.S. 39-17-101 through
29		-	39-17-111 or as diesel fuel under W.S. 39-17-201 through
30		-	39-17-211 and which is used to propel a motor vehicle upon
31		-	the highway as defined in W.S. 39-17-201(a)(xii)
32		-	in this subparagraph, "pipeline" means a system of
33		-	connected pipes and other equipment that is used to
34		-	transport oil, natural gas or other hydrocarbons from a
35		-	well site to an interstate or intrastate transmission ORIGINAL HOUSE ENGROSSED
36		-	BILL NO. HB0311
37		-	ENROLLED ACT NO. 50, HOUSE OF REPRESENTATIVES
38		-	SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
39		-	2025 GENERAL SESSION
40		-	2
41		-	customer sales delivery point, including between
42		-	intermediate points along a transportation path;
43		-	Section 2. The department of revenue shall promulgate
44		-	all rules necessary to implement this act. ORIGINAL HOUSE ENGROSSED
45		-	BILL NO. HB0311
46		-	ENROLLED ACT NO. 50, HOUSE OF REPRESENTATIVES
47		-	SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
48		-	2025 GENERAL SESSION
49		-	3Section 3.
50		-	(a) Except as provided in subsection (b) of this
51		-	section, this act is effective immediately upon completion
52		-	of all acts necessary for a bill to become law as provided
53		-	by Article 4, Section 8 of the Wyoming Constitution.
54		-	(b) Section 1 of this act is effective July 1, 2025.
55		-	(END)
56		-	Speaker of the HousePresident of the SenateGovernorTIME APPROVED: _________DATE APPROVED: _________
57		-	I hereby certify that this act originated in the House.
58		-	Chief Clerk
	47	+	2The department of revenue shall promulgate
	48	+	3 all rules necessary to implement this act.
	49	+	4
	50	+	5.
	51	+	6
	52	+	7 (a) Except as provided in subsection (b) of this
	53	+	8 section, this act is effective immediately upon completion
	54	+	9 of all acts necessary for a bill to become law as provided
	55	+	10 by Article 4, Section 8 of the Wyoming Constitution.
	56	+	11
	57	+	12 (b) Section 1 of this act is effective July 1, 2025.
	58	+	13
	59	+	14 (END)