Sales tax exemption-fertilizers, herbicides and pesticides.

WORKING DRAFT
2005
STATE OF WYOMING
05LSO-0218

HOUSE BILL
NO.
HB0018

Sales tax exemption-herbicides and pesticides.

Sponsored by:
Joint Agriculture, Public Lands and Water Resources Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; providing for sales and use tax exemptions for herbicides and pesticides; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
15
‑
105(a)(iii)(B) and 39
‑
16
‑
105(a)(iii)(B) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

The following sales or leases are exempt from the excise tax imposed by this article:

(iii)

For the purpose of exempting sales of services and tangible personal property consumed in production, the following are exempt:

(B)

Sales of livestock, feeds for use in feeding livestock or poultry for marketing purposes and seeds, roots, bulbs, small plants and fertilizer
, herbicide and pesticide
planted or applied to land, the products of which are to be sold. This exemption applies to, but is not limited to, sales of seeds, roots, bulbs, small plants and fertilizer
, herbicide and pesticide
planted or applied to land subject to a state or federal crop set aside program;

39
‑
16
‑
105.

Exemptions.

(a)

The following purchases or leases are exempt from the excise tax imposed by this article:

(iii)

For the purpose of exempting sales of services and tangible personal property consumed in production, the following are exempt:

(B)

Purchases of livestock, feeds for use in feeding livestock or poultry for marketing purposes and seeds, roots, bulbs, small plants and fertilizer
, herbicide and pesticide
planted or applied to land, the products of which are to be sold. This exemption applies to, but is not limited to, sales of seeds, roots, bulbs, small plants and fertilizer
, herbicide and pesticide
planted or applied to land subject to a state or federal crop set aside program;

Section 2.

This act is effective immediately upon co
m
pletion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constit
u
tion.

(END)

1
HB0018