| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 2025 | |
| 2 | 2 | STATE OF WYOMING | |
| 3 | - | 25LSO-0264 | |
| 4 | - | ENGROSSED | |
| 5 | - | 1SF0058 | |
| 3 | + | 25LSO-02641SF0058 | |
| 6 | 4 | SENATE FILE NO. SF0058 | |
| 7 | 5 | Elimination of sales tax on firearms. | |
| 8 | 6 | Sponsored by: Senator(s) Olsen, Crago, Driskill, Landen and | |
| 9 | 7 | Nethercott and Representative(s) Geringer, | |
| 10 | 8 | Larson, JT, Lawley and Wylie | |
| 11 | 9 | A BILL | |
| 12 | 10 | for | |
| 13 | 11 | 1 AN ACT relating to sales and use tax; providing an | |
| 14 | - | 2 exemption from sales and use tax for firearms | |
| 15 | - | 3 | |
| 16 | - | 4 | |
| 12 | + | 2 exemption from sales and use tax for firearms and | |
| 13 | + | 3 ammunition; providing applicability; and providing for an | |
| 14 | + | 4 effective date. | |
| 17 | 15 | 5 | |
| 18 | 16 | 6 | |
| 19 | 17 | 7 | |
| 20 | - | 8W.S. 39-15-105(a)(viii) by creating new | |
| 21 | - | 9 | |
| 22 | - | 10 | |
| 18 | + | 8W.S. 39-15-105(a)(viii) by creating a new | |
| 19 | + | 9 subparagraph (W) and 39-16-105(a)(viii) by creating a new | |
| 20 | + | 10 subparagraph (M) are amended to read: | |
| 23 | 21 | 11 | |
| 24 | 22 | 12 | |
| 25 | 23 | 13 | |
| 26 | 24 | 14 (a) The following sales or leases are exempt from the | |
| 27 | - | 15 excise tax imposed by this article: 2025STATE OF WYOMING25LSO-0264 | |
| 28 | - | ENGROSSED | |
| 29 | - | 2SF0058 | |
| 25 | + | 15 excise tax imposed by this article: 2025STATE OF WYOMING25LSO-02642SF0058 | |
| 30 | 26 | 1 | |
| 31 | 27 | 2 (viii) For the purpose of exempting sales of | |
| 32 | 28 | 3 services and tangible personal property as an economic | |
| 33 | 29 | 4 incentive, the following are exempt: | |
| 34 | 30 | 5 | |
| 35 | 31 | 6 | |
| 36 | 32 | 7 | |
| 37 | 33 | 8 | |
| 38 | 34 | 9 | |
| 39 | 35 | 10 | |
| 40 | 36 | 11 | |
| 41 | 37 | 12 | |
| 42 | 38 | 13 | |
| 43 | 39 | 14 | |
| 44 | 40 | 15 | |
| 45 | 41 | 16 | |
| 46 | - | 17 | |
| 47 | - | 18 | |
| 42 | + | 17 (a) The following purchases or leases are exempt from | |
| 43 | + | 18 the excise tax imposed by this article: | |
| 48 | 44 | 19 | |
| 49 | - | 20 | |
| 50 | - | 21 (a) The following purchases or leases are exempt from | |
| 51 | - | 22 the excise tax imposed by this article: | |
| 52 | - | 23 2025STATE OF WYOMING25LSO-0264 | |
| 53 | - | ENGROSSED | |
| 54 | - | 3SF00581 (viii) For the purpose of exempting sales of | |
| 55 | - | 2 services and tangible personal property as an economic | |
| 56 | - | 3 incentive, the following are exempt: | |
| 45 | + | 20 (viii) For the purpose of exempting sales of | |
| 46 | + | 21 services and tangible personal property as an economic | |
| 47 | + | 22 incentive, the following are exempt: | |
| 48 | + | 23 2025STATE OF WYOMING25LSO-02643SF00581 | |
| 49 | + | 2 | |
| 50 | + | 3 | |
| 57 | 51 | 4 | |
| 58 | 52 | 5 | |
| 59 | 53 | 6 | |
| 60 | 54 | 7 | |
| 61 | 55 | 8 | |
| 62 | 56 | 9 | |
| 63 | - | 10 | |
| 64 | - | 11 | |
| 65 | - | 12 | |
| 57 | + | 10. This act shall apply to sales and | |
| 58 | + | 11 purchases of firearms and ammunition on and after July 1, | |
| 59 | + | 12 2025. | |
| 66 | 60 | 13 | |
| 67 | - | 14 | |
| 61 | + | 14. This act is effective July 1, 2025 | |
| 68 | 62 | 15 | |
| 69 | - | 16 | |
| 70 | - | 17 | |
| 71 | - | 18. This act shall apply to sales and | |
| 72 | - | 19 purchases of firearms, ammunition and archery equipment on | |
| 73 | - | 20 and after July 1, 2025. | |
| 74 | - | 21 2025STATE OF WYOMING25LSO-0264 | |
| 75 | - | ENGROSSED | |
| 76 | - | 4SF00581. This act is effective July 1, 2025. | |
| 77 | - | 2 | |
| 78 | - | 3 (END) | |
| 63 | + | 16 (END) |