Manufacturing Sales and Use Tax Exemption Extension
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Bill Summary - 25LSO-0040 Bill No.: HB0011 Effective: 7/1/2025 LSO No.: 25LSO-0040 Enrolled Act No.: HEA No. 0043 Chapter No.: 95 Prime Sponsor: Joint Minerals, Business & Economic Development Interim Committee Catch Title: Manufacturing sales and use tax exemption-amendments. Has Report: No Subject: Extending the sunset date for the manufacturing sales and use tax exemptions. Summary/Major Elements: Current law provides an exemption from sales tax and use tax for the sale or lease of machinery to be used in Wyoming directly and predominantly in manufacturing tangible personal property. Current law specifies that the exemption applies until December 31, 2027. This act extends the sunset date for that manufacturing exemption to December 31, 2042. This act also repeals requirements in the use tax manufacturing exemption concerning certain categories of manufacturing. This repeal will align the use-tax exemption language with the language used for the sales-tax 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
Last checked Aug 11, 6:25 PM
D · H16
Why they voted this way
The lawmaker states they will vote against adopting the conference committee report because adding any sunset date, specifically one extending to 2042 or 2037, is ridiculous when no sunset was previously agreed upon.
R · H44
Why they voted this way
The lawmaker plans to vote no on the concurrence because they believe all tax exemptions should be extended indefinitely rather than requiring periodic re-evaluation every few years.
R · H30
Why they voted this way
The lawmaker encourages voting against the report because they believe rehashing the debate is not worth fighting and there are limited resources to spend.
R · H41
Why they voted this way
The lawmaker urges a no vote because the body previously decided on perpetuity for tax breaks, and they want to avoid forcing industry lobbyists to return every decade.
R · H47
Why they voted this way
The lawmaker asks for an I vote because the current report grants industry stability for 15 years while still allowing the body to address any issues if red flags appear.
R · H35
Why they voted this way
The lawmaker asks for an I vote to provide stability to the industry, acknowledging they agree with those who want perpetuity but believe this compromise is necessary at this point.
R · S25
Why they voted this way
The lawmaker supports adding a sunset date to the exemption but notes that more reporting is needed because the current rules allow unexpected items, like bakery equipment and meat grinders, to qualify.
R · H17
Why they voted this way
The lawmaker argues that the House previously voted to make this exemption permanent and believes removing the sunset date demonstrates a commitment to supporting manufacturing and extractive industries.
R · H06
Why they voted this way
The lawmaker supports concurrence because it ensures the issue remains on the legislative agenda for future review in ten years.
R · H41
Why they voted this way
The lawmaker opposes concurrence because he believes requiring a discussion every ten years is a waste of time when the House has already made its position clear.
R · H17
Why they voted this way
The lawmaker opposes reinstating a sunset date because the industry requested an exemption period longer than ten years, and they believe supporting the long-term needs of the industry is best.
R · H12
Why they voted this way
The lawmaker supports the amendment because circumstances change over time, and they believe this exemption needs to remain on the radar for future legislatures.
R · H39
Why they voted this way
The lawmaker opposes the amendment because they believe if taxation is desired, a tax bill should be brought forward, and since industry wants more than ten years, sunsetting it now is unnecessary.
R · H36
Why they voted this way
The lawmaker opposes the amendment because they believe a sunset clause does not provide additional confidence or reassurance to industries making business decisions, as exemptions can be repealed at any time regardless.
R · H47
Why they voted this way
The lawmaker supports the amendment because it keeps the spotlight on manufacturing exemptions and ensures legislators continue to examine whether products are sold in-state or out-of-state.
R · H44
Why they voted this way
The lawmaker opposes the amendment because they view it as unnecessary bureaucracy that places an undue burden on small and large manufacturers, noting existing auditing capabilities.
R · H61
Why they voted this way
The lawmaker opposes the amendment because it adds an undue burden to the manufacturing industry and increases unnecessary government involvement.
D · H14
Why they voted this way
The lawmaker supports the amendment because it provides necessary data to answer constituents about whether the exemption is creating jobs and growing the industry.
R · H60
Why they voted this way
The lawmaker supports the amendment because it provides information on how exemptions are helping, which aids in making better decisions for the future.
R · H52
Why they voted this way
The lawmaker opposes the amendment because they view it as increasing bureaucracy and believe the legislature should simply decide on taxation rather than adding reporting requirements.
R · H09
Why they voted this way
The lawmaker opposes the amendment because they are concerned about the lack of an enforcement mechanism and believe it adds unnecessary bureaucracy for small businesses.
R · H03
Why they voted this way
The lawmaker opposes the amendment because they believe industries are already over-regulated and can provide records if needed without additional statutory requirements.
R · H42
Why they voted this way
The lawmaker opposes the amendment because applying this reporting requirement to only one exemption is shortsighted and a broader study of all exemptions would be more effective.
R · H29
Why they voted this way
The lawmaker opposes the amendment because manufacturers already file quarterly tax reports, making this additional requirement unnecessary and potentially burdensome without a sunset date.
R · H37
Why they voted this way
The lawmaker argues that requiring knowledge of the exemption's results is not too much to ask, especially given current financial constraints.
R · H39
Why they voted this way
The lawmaker opposes the amendment because the legislature can review and change tax laws at any time without needing a sunset date to force that action.
R · H54
Why they voted this way
The lawmaker supports the amendment because a sunset date forces periodic reconsideration of tax exemptions, citing past examples where such reviews led to removing unwarranted exemptions.
R · H51
Why they voted this way
The lawmaker supports the amendment because businesses need stability for long-term capital planning, but a review period is still necessary.
R · H11
Why they voted this way
The lawmaker opposes the amendment because a sunset date does not guarantee stability for businesses, as the legislature can still change or remove the exemption before that date arrives.
R · H41
Why they voted this way
The lawmaker supports the amendment because witnesses in committee expressed satisfaction with a 10-year window, and extending it to 15 provides additional time for review.
D · H13
Why they voted this way
The lawmaker supports the amendment because having a sunset date acts as a reminder for legislators to revisit and audit tax exemptions periodically.
R · H09
Why they voted this way
The lawmaker opposes the amendment because repeatedly debating sunset dates wastes time when no one is currently willing to actually raise taxes on the industry.
R · H44
Why they voted this way
The lawmaker opposes the amendment because small manufacturers benefit from avoiding double taxation on products used for resale, which supports strategic planning.
R · H17
Why they voted this way
The lawmaker opposes the amendment because the current vote should focus solely on whether to have a sunset date, leaving questions about who qualifies for the exemption for future discussion.
R · H12
Why they voted this way
The lawmaker supports the amendment because a 15-year sunset date provides industries with slightly more time for their long-term planning cycles.
R · H59
Why they voted this way
The lawmaker supports the bill because it extends tax exemptions for machinery and materials used in manufacturing, which helps small operations with tight margins across Wyoming.
R · H17
Why they voted this way
The lawmaker supports repealing the sunset date to provide long-term certainty for core industries, noting that other similar exemptions do not have expiration dates.
R · H34
Why they voted this way
The lawmaker supports the amendment because it encourages equipment upkeep and upgrades by providing a financial break, which leads to more investment in the state.
R · H02
Why they voted this way
The lawmaker supports repealing the sunset date because it helps attract long-term industrial projects that take decades to develop, thereby growing the economy and quality of life.
D · H23
Why they voted this way
The lawmaker supports the amendment because industries need long-term certainty for planning and purchasing, arguing that automatic sunsetting removes this stability.
R · H31
Why they voted this way
The lawmaker supports repealing the sunset date because eliminating expiration dates sends a clear signal of stability that encourages investors and economic activity.
R · H61
Why they voted this way
The lawmaker supports the amendment because future legislators can address any concerns by bringing their own bills rather than relying on automatic sunset dates.
R · H18
Why they voted this way
The lawmaker supports repealing the sunset date because industry leaders fear legislative changes that disrupt long-term project financing and logistics.
R · H03
Why they voted this way
The lawmaker supports the amendment because high equipment costs make it difficult for small businesses like gunsmiths to operate without this tax stability.
R · H54
Why they voted this way
The lawmaker opposes the amendment because he believes the state should retain control over tax exemptions to ensure they remain fiscally responsible given other zero-tax incentives.
R · H09
Why they voted this way
The lawmaker opposes the amendment because retaining the sunset date allows the legislature to periodically review whether the exemption is still warranted.
R · H49
Why they voted this way
The lawmaker opposes repealing the sunset date because without that requirement, the exemption will likely be lost in future budget processes and not reviewed.
R · H52
Why they voted this way
The lawmaker supports the amendment because it enables industries to make long-term investments and prioritize their future planning.
If a lawmaker is not listed, we couldn't find a published reason.
Wyoming roll calls
9 roll calls
Official activity
Changes
6 stored
The amendment changes the end date for certain manufacturing tax exemptions from 2037 to 2042.
The amendment removes a previous committee's changes to HB0011 and goes back to the original bill text.
The amendment adds reporting requirements for businesses that use a manufacturing sales tax exemption.
This amendment changes the bill to end instead of extend certain manufacturing sales and use tax exemptions by a specific date in 2027.
The amendment changes the end date for tax exemptions related to machinery used in manufacturing from December 31, 2027, to December 31, 2042.
The amendment changes the end date for tax exemptions on sales and leases of machinery used in manufacturing from December 31, 2027 to December 31, 2037.