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Wyoming2016Enacted

HB0067

Senior center meal sales tax exemption.

Last scannedAug 25, 2026, 2:25 AM

In one sentence

A plain-English summary is not available yet.

Who it affects

Not clearly identified in the stored source.

Limits and unknowns

No additional limitations are listed.

Official record

Sources

Source attached

Official summary

Summary for LSO115 Bill No.: HB0067 Effective : 7/1/2016 LSO No.: 16LSO-0333 Enrolled Act No.: HEA No. 0015 Chapter No.: 92 Prime Sponsor: Edwards Catch Title: Senior center meal sales tax exemption. Subject: Limitation on the sales tax exemption for senior center meals Summary/Major Elements: C urrently, Wyoming law imposes no sales tax on sales of meals to “persons” if the sale occurs in the regular conduct of senior citizen center functions and activities . This bill clarifies who is eligible for the sales tax exemption . Only senior citizens , their guests and m eals delivered to the homebound qualify for the exemption. The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent. While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill .

Public statements

Why lawmakers voted

Last checked Aug 7, 12:53 AM

Cale Case

R · S25

Voted No

Why they voted this way

The lawmaker opposed the bill because senior centers accommodating guests creates unfair competition with private businesses, and he believes government-subsidized activities should not be used in this manner.

Public statementFloor statement at 1:08:15 Watch the statement

Bill Landen

R · S27

Voted Yes

Why they voted this way

The lawmaker supported the bill because he felt it unnecessary to burden nonprofits and small senior operations with collecting minimal tax revenue given their funding constraints.

Public statementFloor statement at 1:14:11 Watch the statement
Voted Yes

Why they voted this way

The lawmaker argues that passing the bill is necessary because Wyoming would otherwise be the only state charging sales tax on senior center meals, which disproportionately harms seniors on fixed incomes.

Public statementFloor statement at 1:38:17 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the bill because it narrows the tax exemption to prevent family members of seniors from eating at senior centers without being charged sales tax.

Public statementFloor statement at 1:40:47 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 3rd Reading:Passed 29-1-0-0-02016-02-29 · Senate29 yes 1 no
S03 - Revenue:Recommend Do Pass 3-2-0-0-02016-02-25 · Senate3 yes 2 no
H 3rd Reading:Passed 58-2-0-0-02016-02-15 · House58 yes 2 no
Revenue:Recommend Do Pass 9-0-0-0-02016-02-10 · House9 yes 0 no
H Introduced and Referred to H03 - Revenue 57-1-2-0-02016-02-09 · House57 yes 1 no

Official activity

Bill history

  1. Assigned Chapter NumberLSO
  2. Governor Signed HEA No. 0015Governor
  3. S President Signed HEA No. 0015Senate
  4. H Speaker Signed HEA No. 0015House
  5. Assigned Number HEA No. 0015LSO
  6. S 3rd Reading:Passed 29-1-0-0-0Senate
  7. S 2nd Reading:PassedSenate
  8. S COW:PassedSenate
  9. S Placed on General FileSenate
  10. S03 - Revenue:Recommend Do Pass 3-2-0-0-0Senate
  11. S Introduced and Referred to S03 - RevenueSenate
  12. S Received for IntroductionSenate
  13. H 3rd Reading:Passed 58-2-0-0-0House
  14. H 2nd Reading:PassedHouse
  15. H COW:PassedHouse
  16. H Placed on General FileHouse
  17. H03 - Revenue:Recommend Do Pass 9-0-0-0-0House
  18. H Introduced and Referred to H03 - Revenue 57-1-2-0-0House
  19. H Received for IntroductionHouse
  20. Bill Number AssignedLSO