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Wyoming2025Enacted

HB0033

Vehicle Sales and Use Tax for Highway Fund

Last scannedAug 25, 2026, 2:25 AM

In one sentence

This law changes how sales and use taxes from vehicle purchases are used, sending more money to fix and build state highways starting July 1, 2025.

What it does

  • Changes where the tax money from buying cars and trucks goes. Starting July 1, 2025, this money will go to a special fund for fixing roads.
  • Gives $15 million from another account to repair tunnels on Interstate 80 in Wyoming.

Who it affects

  • People who buy cars and trucks will pay taxes that go towards road repairs.
  • The Department of Transportation gets money to fix tunnels on Interstate 80.

Limits and unknowns

  • The exact amount of tax money going into the highway fund is not specified.
  • Details about how the $15 million will be spent on tunnel repairs are limited.

Plain language

Terms to know

highway fund
A special account that holds money used to build and maintain roads.
legislative stabilization reserve account
An emergency savings account for the government to use during tough times.

Official record

Sources

Validated

Official summary

Bill Summary - 25LSO-0257 Bill No.: HB0033 Effective: Immediately LSO No.: 25LSO-0257 Enrolled Act No.: HEA No. 0044 Chapter No.: 92 Prime Sponsor: Joint Transportation, Highways & Military Affairs Interim Committee Catch Title: Vehicle sales and use tax distribution-highway fund. Has Report: No Subject: Vehicle sales and use tax distribution to highway fund. Summary/Major Elements: This act amends the distribution of sales and use taxes collected on motor vehicles and trailers from the general fund to the highway fund beginning July 1, 2025, and thereafter for the purposes of operation, maintenance, construction, and reconstruction of state highways. This act provides an appropriation of fifteen million dollars ($15,000,000.00) from the legislative stabilization reserve account to the Department of Transportation for purposes of repairing and maintaining tunnels on Wyoming Interstate 80. This act requires that the first fifteen million dollars ($15,000,000.00), or an amount equal to the amount expended for repairing and maintaining tunnels on Wyoming Interstate 80, of the sales and use taxes collected on motor vehicles and trailers distributed to the highway fund under this act is transferred to the legislative stabilization reserve account on June 30, 2027. 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 5, 8:07 AM

Voted No

Why they voted this way

The lawmaker voted against the bill because of a history of subsidizing special interest groups responsible for road damage with general funds and gasoline taxes, rather than having actual users pay.

Public statementFloor statement at 49:23 Watch the statement

J.T. Larson

R · H17

Voted Yes

Why they voted this way

The lawmaker supports the concurrence because it provides a backup state funding source for the Green River tunnels project if federal funds or insurance dollars are unavailable.

Public statementFloor statement at 2:41:58 Watch the statement

John Bear

R · H31

Voted Yes

Why they voted this way

The lawmaker supports the motion because, despite being a reduction from the original amount passed by the House, it represents savings and includes an earmark to address a recent tragedy.

Public statementFloor statement at 2:42:59 Watch the statement

Jim Anderson

R · S28

Voted No

Why they voted this way

The lawmaker opposes the amendment because it continues a historical trend of decreasing highway funding, which has led to poor road conditions.

Public statementFloor statement at 59:56 Watch the statement

Eric Barlow

R · S23

Voted Yes

Why they voted this way

The lawmaker opposes the amendment because, while it increases highway funds slightly compared to previous levels, it still decreases funding for other state programs.

Public statementFloor statement at 1:00:15 Watch the statement

Gary Crum

R · S10

Voted No

Why they voted this way

The lawmaker opposes the amendment in favor of the original bill, arguing that immediate spending is necessary to prevent higher costs later and maintain Wyoming's highways.

Public statementFloor statement at 1:01:12 Watch the statement

Evie Brennan

R · S31

Voted Yes

Why they voted this way

The lawmaker supports the amendment as a balanced approach that provides more funding for road maintenance while remaining mindful of tax cuts and fiscal constraints.

Public statementFloor statement at 1:04:15 Watch the statement
Voted No

Why they voted this way

The lawmaker opposes the amendment again, arguing it is fiscally irresponsible to underfund highways while creating new programs, and that roads are a constitutional obligation.

Public statementFloor statement at 1:06:55 Watch the statement

Cale Case

R · S25

Voted No

Why they voted this way

The lawmaker supports the amendment as a necessary compromise to balance increased highway funding with current budget constraints and fiscal realities.

Public statementFloor statement at 1:10:30 Watch the statement
Voted Yes

Why they voted this way

The lawmaker supports the amendment because it addresses critical road needs specifically, rather than providing a general increase without planning for ongoing obligations.

Public statementFloor statement at 1:11:50 Watch the statement

Stacy Jones

R · S13

Voted No

Why they voted this way

The lawmaker opposes the amendment because unexpected emergencies, such as a tunnel accident restricting traffic, require flexible funding that cannot be strictly budgeted in advance.

Public statementFloor statement at 1:12:52 Watch the statement
Voted No

Why they voted this way

The lawmaker opposes the amendment by arguing that specific project needs are already documented and transparent, making the original bill's approach valid.

Public statementFloor statement at 1:14:12 Watch the statement

Larry Hicks

R · S11

Voted Yes

Why they voted this way

The lawmaker supports the amendment because it includes a sunset date and an interim study, allowing for future review of sales and use tax distribution impacts.

Public statementFloor statement at 1:18:42 Watch the statement

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

Wyoming roll calls

Recorded votes

9 roll calls

H Concur:Passed 57-2-3-0-02025-02-26 · House57 yes 2 no
S 3rd Reading:Passed 25-6-0-0-02025-02-26 · Senate25 yes 6 no
Amendment adopted 29-2-0-0-02025-02-26 · Senate29 yes 2 no
Amendment adopted 16-15-0-0-02025-02-21 · Senate16 yes 15 no
S02 - Appropriations:Recommend Do Pass 3-2-0-0-02025-02-18 · Senate3 yes 2 no
S08 - Transportation:Recommend Do Pass 3-1-1-0-02025-02-11 · Senate3 yes 1 no
H 3rd Reading:Passed 48-13-1-0-02025-01-27 · House48 yes 13 no
H02 - Appropriations:Recommend Do Pass 7-0-0-0-02025-01-17 · House7 yes 0 no
H08 - Transportation:Recommend Do Pass 9-0-0-0-02025-01-16 · House9 yes 0 no

Official activity

Bill history

  1. Assigned Chapter Number 92LSO
  2. Governor Signed HEA No. 0044 Governor
  3. S President Signed HEA No. 0044Senate
  4. H Speaker Signed HEA No. 0044House
  5. Assigned Number HEA No. 0044LSO
  6. H Concur:Passed 57-2-3-0-0House
  7. H Received for ConcurrenceHouse
  8. S 3rd Reading:Passed 25-6-0-0-0Senate
  9. S 3rd Reading:Laid BackSenate
  10. S 3rd Reading:Laid BackSenate
  11. S 2nd Reading:PassedSenate
  12. S COW:PassedSenate
  13. S Placed on General FileSenate
  14. S02 - Appropriations:Recommend Do Pass 3-2-0-0-0Senate
  15. :Rerefer to S02 - AppropriationsSenate
  16. S08 - Transportation:Recommend Do Pass 3-1-1-0-0Senate
  17. S Introduced and Referred to S08 - TransportationSenate
  18. S Received for IntroductionSenate
  19. H 3rd Reading:Passed 48-13-1-0-0House
  20. H 2nd Reading:PassedHouse

Changes

Amendments

10 stored

HB0033H3001

The amendment changes how vehicle and fuel taxes are handled by adding a new gasoline and diesel fuel sales tax, while also modifying the distribution rules for motor vehicle taxes.

HB0033H3002

The amendment modifies the bill to limit certain provisions related to motor vehicle sales and use tax distribution to the highway fund for only the fiscal year 2026.

HB0033S2001

The amendment changes the distribution of use taxes on motor vehicles to the highway fund, modifies certain sections related to funding, and removes references to sales tax.

HB0033S2002

The amendment adds 'operation' and 'reconstruction' to the list of activities that receive sales and use taxes on motor vehicles and trailers for the highway fund.

HB0033S2003

The amendment changes where money from vehicle sales taxes goes by adding specific uses for state highway operations, maintenance, construction, and reconstruction.

HB0033S3001

The amendment modifies how sales and use taxes on motor vehicles are distributed to the highway fund by changing certain conditions and removing a subsection that would have been repealed.

HB0033S3002

The amendment modifies how tax revenues are distributed and appropriated, specifically adding an appropriation from the highway fund to the department of transportation for tunnel repairs on Interstate 80.

HB0033S3003

The amendment removes previous amendments and adds new language specifying an appropriation from the highway fund to repair and maintain tunnels on Interstate 80 in Wyoming.

HB0033S3004

The amendment removes previous amendments and adds new provisions regarding highway fund appropriations and tunnel maintenance funding.

HB0033S3005

The amendment removes previous amendments and specifies how sales and use taxes on motor vehicles will be distributed to the highway fund for certain purposes.