2025
STATE OF WYOMING
25LSO-06461SF0128
SENATE FILE NO. SF0128
Repeal of sales tax on electricity.
Sponsored by: Senator(s) McKeown, Biteman, Dockstader,
French, Hutchings, Ide, Kolb, Laursen, D,
Salazar and Smith, D and Representative(s)
Hoeft, Knapp, Locke, Neiman, Ottman and
Singh
A BILL
for
1 AN ACT relating to sales tax; providing a sales tax
2 exemption for sales of electricity; and providing for an
3 effective date.
4
5
6
7W.S. 39-15-103(a)(i)(E) and 39-15-105(a)
8 by creating a new paragraph (xi) are amended to read:
9
10
11
12 (a) Taxable event. The following shall apply:
13 2025STATE OF WYOMING25LSO-06462SF01281 (i) Except as provided by W.S. 39-15-105, there
2 is levied an excise tax upon:
3
4 (E) Except to the extent sales of
5he
6 sales price paid to public utilities as defined in W.S.
7 37-1-101 through 37-3-114 and to persons furnishing gas,
8 or heat for domestic, industrial or commercial
9 consumption;
10
11
12
13 (a) The following sales or leases are exempt from the
14 excise tax imposed by this article:
15
16
17
18
19. This act is effective July 1, 2025
20
21 (END)