Wyoming2006Did Not Pass

HB0187

Wyoming House Bill 0187: Sales and Use Tax Exemption for Public Utilities

Last scannedOct 18, 2026, 2:19 AM

In one sentence

This bill proposed a one-year exemption from sales and use tax on gas, electricity, and heat for home use, while appropriating state funds to local governments to replace lost revenue.

Exempts the sale of gas, electricity, or heat for domestic consumption from sales tax for the period beginning July 1, 2006, and ending June 30, 2007.
Exempts the purchase of gas, electricity, or heat for domestic consumption from use tax for the period beginning July 1, 2006, and ending June 30, 2007.
Appropriates $10,100,000 from the state general fund to the Department of Revenue to maintain revenues for local governments.
Authorizes the Department of Revenue to distribute these funds monthly to local governments based on historical data.
Requires the Department of Revenue to report on the total fiscal impact of the exemptions to the governor and the joint revenue interim committee by September 1, 2007.

Consumers who purchase gas, electricity, or heat for domestic consumption.
Public utilities and persons furnishing gas, electricity, or heat for domestic consumption.
Local governments that receive tax revenue distributions.
The Wyoming Department of Revenue, which manages the funds and reports.

The bill did not pass and did not become law.
The exemption applies only to the specific period from July 1, 2006, to June 30, 2007.
Unobligated funds must revert to the budget reserve account on June 30, 2007.

Plain language

Sales and use tax: A tax charged on the sale or purchase of goods and services.
Domestic consumption: The use of goods or services in a home or household.
Appropriation: Money set aside by the government for a specific purpose.
Public utilities: Entities defined by state law that provide essential services like gas, electricity, or heat.

Official record

Source checked

Public statements

Last checked Aug 7, 2:15 PM

Couldn't find a published reason.

Wyoming roll calls

1 roll call

H Failed Introduction 30-29-1-0-02006-02-16 · House30 yes 29 no

Official activity