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Wyoming2010Enacted

HB0049

Extending Tax Exemption for Manufacturing Equipment

Last scannedOct 18, 2026, 2:19 AM

In one sentence

This law extends the deadline for a sales and use tax exemption on machinery used in manufacturing until December 31, 2011.

What it does

  • Extends the expiration date of the sales tax exemption for manufacturing machinery from December 31, 2010, to December 31, 2011.
  • Extends the expiration date of the use tax exemption for manufacturing machinery from December 31, 2010, to December 31, 2011.
  • Applies the exemption to machinery used directly and predominantly in manufacturing tangible personal property in Wyoming.
  • Limits the exemption to manufacturers classified under NAICS codes 31-33.
  • Excludes noncapitalized machinery from the exemption, except for machinery expensed under Section 179 of the Internal Revenue Code.
  • Repeals outdated provisions in the state tax code.

Who it affects

  • Manufacturers classified under NAICS codes 31-33 who buy or lease machinery in Wyoming.
  • Sellers or lessors of machinery to these manufacturers.

Limits and unknowns

  • The exemption only applies to machinery used directly and predominantly in manufacturing tangible personal property in Wyoming.
  • The exemption does not cover noncapitalized machinery, with a specific exception for items expensed under federal tax law Section 179.
  • The law does not specify the total dollar amount of tax revenue lost or gained by this extension.

Plain language

Terms to know

Sales tax exemption
A rule that removes the state sales tax from the price of specific items, such as manufacturing machinery.
Use tax exemption
A rule that removes the state use tax from the cost of specific items used in the state, such as manufacturing machinery.
NAICS code
A standard code used to classify businesses by industry; this law applies to codes 31-33, which cover manufacturing.
Tangible personal property
Physical items that can be touched, such as goods produced by a factory.

Official record

Sources

Source checked
Official bill pageIntroduced textOfficial digestOfficial summaryCurrent bill text
Read the official summary

Bill No.: <billno> Drafter: <drafterinit> Bill No.: HB0049 Drafter: MQ LSO No.: 10LSO-0218 Effective Date: 3/4/2010 Enrolled Act No.: HEA0014 Chapter No.: 33 Prime Sponsor: Representative Madden Catch Title: Manufacturing sales & use tax exemption. Subject: Extends the sales/use tax exemption for manufacturing equipment. Summary/Major Elements: Current sales/use tax exemption granted for the sale or lease of machinery used in manufacturing tangible personal property will expire on December 31, 2010. Bill extends the expiration date 1 year to December 31, 2011.

Public statements

Why lawmakers voted

Last checked Aug 8, 6:36 AM

Voted No

Why they voted this way

The lawmaker argues that tax breaks are not a primary factor in corporate location decisions, which instead focus on markets and workforce, making the exemption an unnecessary giveaway of taxpayer money. He believes businesses invest to increase productivity rather than for one-time sales tax savings.

Public statementFloor statement at 41:45 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports extending the sunset date by one year to allow the Revenue Committee time to analyze four years of data and determine if modifications are needed before the exemption expires.

Public statementFloor statement at 44:19 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it helps maintain competitiveness with other states and has already led to major expansions and job creation in her community's manufacturing sector.

Public statementFloor statement at 46:35 Watch the statement
Voted Yes

Why they voted this way

The lawmaker votes for the bill because testimony from business owners indicates it is vital for keeping people employed during an economic recession when many are struggling.

Public statementFloor statement at 48:39 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports extending the exemption for one year to allow evaluation of its impact on the struggling soda ash industry in Southwest Wyoming, which is crucial to the state.

Public statementFloor statement at 50:05 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports passing the bill because expert testimony indicated that tax breaks do attract businesses and develop jobs, which brings in other revenue for the state.

Public statementFloor statement at 51:13 Watch the statement
Voted Yes

Why they voted this way

The lawmaker votes for the bill based on a philosophy that leaving money in the private sector allows businesses to grow, thereby broadening the tax base and increasing economic activity.

Public statementFloor statement at 52:24 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill and opposes the amendment due to concerns about high unemployment rates during a recession, implying that job loss is unacceptable for individuals or communities.

Public statementFloor statement at 53:10 Watch the statement
Voted No

Why they voted this way

The speaker opposes the bill because it results in significant lost revenue for state and local governments, arguing that fiscal responsibility requires letting the exemption expire.

Public statementFloor statement at 1:19:27 Watch the statement
Voted Yes

Why they voted this way

The speaker supports the bill because it allows for a review that could reduce costs by limiting exemptions while still achieving necessary job expansion and economic development.

Public statementFloor statement at 1:20:19 Watch the statement

If a lawmaker is not listed, we couldn't find a published reason.

Wyoming roll calls

Recorded votes

5 roll calls

S Passed 3rd Reading 25-5-0-0-02010-02-26 · Senate25 yes 5 no
Yes
25
No
5
Absent
0
Excused
0
Conflict
0

Yes 25

Austin "Kit" JenningsS28Bill LandenR · S27Bruce Burns Jr.S21Charles ScottR · S30Chuck TownsendS01Curtis MeierS03Drew A PerkinsS29Eli D BeboutS26Floyd EsquibelS08Grant C LarsonS17Henry R CoeS18James E Elliott Jr.S11Jim AndersonS02John C SchifferS22John HastertS13John J HinesS23Kathryn L SessionsS07Marty A MartinS12Phil A NicholasS10Ray R PetersonS19Rick D HunnicuttS05Saundra MeyerS15Stan CooperS14Tony RossS04Wayne H JohnsonS06

No 5

Cale CaseR · S25Dan DockstaderR · S16Gerald E GeisS20Michael J Mr. Von FlaternS24Mike MassieS09
S03 Recommended Do Pass 4-1-0-0-02010-02-24 · Senate4 yes 1 no
Yes
4
No
1
Absent
0
Excused
0
Conflict
0

Yes 4

Drew A PerkinsS29Grant C LarsonS17John C SchifferS22Marty A MartinS12

No 1

Cale CaseR · S25
H Passed 3rd Reading 50-8-2-0-02010-02-17 · House50 yes 8 no
Yes
50
No
8
Absent
0
Excused
2
Conflict
0

Yes 50

Allen M JaggiH18Amy L EdmondsH12Bernadine CraftH17Bill ThompsonH60Bryan K PedersenH07Colin SimpsonH24David R MillerH55Debbie HammonsH27Del McOmieH54Dn.Edward BuchananH04Elaine HarveyH26Frank D PeasleyH03George BagbyH15Glenn W MonizH46Gregory R BlikreH53James W ByrdH44John D Bonner Jr.H25John W PattonH29Joseph M BarbutoH48Kathleen DavisonH20Keith M GingeryH23Ken A EsquibelH41Kermit C BrownH14Lisa A SheppersonH58Lori A MillinH08Lorraine K QuarbergH28Mark SemlekH01Mary A ThroneH11Mary W HalesH36Matt TeetersH05Michael A GilmoreH59Michael K MaddenH40Owen PetersenH19Pat ChildersH50Peter S IllowayH42Richard L CannadyH06Robert A BrechtelH38Robert M McKimH21Rodney "Pete" AndersonH10Rosie M BergerH51Roy CoheeH35Stanley L BlakeH39Steve HarshmanR · H37Sue E WallisH52Terry L KimbleH49Thomas A LockhartH57Timothy M StubsonH56William "Jeb" StewardH47W. Patrick P GogglesH33

No 8

Catherine R ConnollyH13Dv.Jack D Landon Jr.H30James A RoscoeH22Pete JorgensenH16Ross DiercksH02Seth A CarsonH45Tom Lubnau IIH31

Excused 2

Frank PhilpH34Timothy P HallinanH32
H03 Recommended Do Pass 8-1-0-0-02010-02-12 · House8 yes 1 no
Yes
8
No
1
Absent
0
Excused
0
Conflict
0

Yes 8

Amy L EdmondsH12David R MillerH55Ken A EsquibelH41Mark SemlekH01Michael K MaddenH40Owen PetersenH19Rodney "Pete" AndersonH10W. Patrick P GogglesH33

No 1

Sue E WallisH52
H Introduced and Referred to H03 41-17-2-0-02010-02-09 · House41 yes 17 no
Yes
41
No
17
Absent
0
Excused
2
Conflict
0

Yes 41

Amy L EdmondsH12Bernadine CraftH17Bryan K PedersenH07Colin SimpsonH24David R MillerH55Debbie HammonsH27Dn.Edward BuchananH04Elaine HarveyH26Frank D PeasleyH03Glenn W MonizH46Gregory R BlikreH53Jack D Landon Jr.H30James A RoscoeH22James W ByrdH44John D Bonner Jr.H25John W PattonH29Kathleen DavisonH20Keith M GingeryH23Kermit C BrownH14Lisa A SheppersonH58Lori A MillinH08Lorraine K QuarbergH28Mark SemlekH01Mary A ThroneH11Matt TeetersH05Michael K MaddenH40Owen PetersenH19Pat ChildersH50Peter S IllowayH42Richard L CannadyH06Robert A BrechtelH38Robert M McKimH21Rodney "Pete" AndersonH10Rosie M BergerH51Roy CoheeH35Steve HarshmanR · H37Thomas A LockhartH57Timothy M StubsonH56Tom Lubnau IIH31Zwonitzer

No 17

Allen M JaggiH18Bill ThompsonH60Catherine R ConnollyH13Del McOmieH54George BagbyH15Joseph M BarbutoH48Ken A EsquibelH41Mary W HalesH36Michael A GilmoreH59Pete JorgensenH16Ross DiercksH02Seth A CarsonH45Stanley L BlakeH39Sue E WallisH52Terry L KimbleH49William "Jeb" StewardH47W. Patrick P GogglesH33

Excused 2

Frank PhilpH34Timothy P HallinanH32

Official activity

Bill history

  1. Assigned Chapter Number - 33LSO
  2. Governor Signed HEA0014Governor
  3. S President Signed HEA No. 0014Senate
  4. H Speaker Signed HEA No. 0014House
  5. Assigned Number HEA0014LSO
  6. S Passed 3rd ReadingSenate
  7. S Passed 2nd ReadingSenate
  8. S Passed CoWSenate
  9. S Placed on General FileSenate
  10. S03 Recommended Do PassSenate
  11. S Introduced and Referred to S03Senate
  12. S Received for IntroductionSenate
  13. H Passed 3rd ReadingHouse
  14. H Passed 2nd ReadingHouse
  15. H Passed CoWHouse
  16. Amendment FailedHouse
  17. H Placed on General FileHouse
  18. H03 Recommended Do PassHouse
  19. H Introduced and Referred to H03House
  20. H Received for IntroductionHouse

Changes

Amendments

2 stored

HB0049H3001

Withdrawn 3rd reading by LANDON

HB0049HW001

Failed Committee of the Whole by CONNOLLY