Wyoming 2025 2025 Regular Session

Wyoming Senate Bill SF0058 Engrossed / Bill

Filed 01/28/2025

                    2025
STATE OF WYOMING
25LSO-0264
ENGROSSED
1SF0058
SENATE FILE NO. SF0058
Elimination of sales tax on firearms.
Sponsored by: Senator(s) Olsen, Crago, Driskill, Landen and 
Nethercott and Representative(s) Geringer, 
Larson, JT, Lawley and Wylie
A BILL
for
1 AN ACT relating to sales and use tax; providing an 
2 exemption from sales and use tax for firearms, ammunition 
3 and archery equipment; providing applicability; and 
4 providing for an effective date.
5
6
7
8W.S. 39-15-105(a)(viii) by creating new 
9 subparagraphs (W) and (Y) and 39-16-105(a)(viii) by 
10 creating new subparagraphs (M) and (N) are amended to read:
11
12
13
14 (a)  The following sales or leases are exempt from the 
15 excise tax imposed by this article: 2025STATE OF WYOMING25LSO-0264
ENGROSSED
2SF0058
1
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
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21 (a)  The following purchases or leases are exempt from 
22 the excise tax imposed by this article:
23 2025STATE OF WYOMING25LSO-0264
ENGROSSED
3SF00581 (viii)  For the purpose of exempting sales of 
2 services and tangible personal property as an economic 
3 incentive, the following are exempt:
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18.  This act shall apply to sales and 
19 purchases of firearms, ammunition and archery equipment on 
20 and after July 1, 2025.
21 2025STATE OF WYOMING25LSO-0264
ENGROSSED
4SF00581.  This act is effective July 1, 2025.
2
3 (END)