Nonprofit organization-contracting.

WORKING DRAFT
2005
STATE OF WYOMING
05LSO-0274

HOUSE BILL
NO.
HB0146

Nonprofit organization-contracting.

Sponsored by:
Representative(s) Zwonitzer, Gay, Gilmore and Harvey and Senator(s) Sessions

A BILL

for

AN ACT relating to taxation and revenue; providing a sales and use tax exemption for sales of services and materials for the improvement of real property for a religious, charitable or nonprofit organization as specified; and providing for an effective date.

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

Section 1.
W.S. 39
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15
‑
105(a)(iv) by creating a new subparagraph (J) and 39
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16
‑
105(a)(iv) by creating a new subparagraph (G) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

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

(iv)

For the purpose of exempting sales of services and tangible personal property sold to government, charitable and nonprofit organizations, irrigation districts and weed and pest control districts, the following are exempt:

(J)

Sales of labor or service charges, including transportation and travel, and necessary materials, for the construction, repair, alteration or improvement of real property owned or leased by a religious or charitable organization including a nonprofit organization. The exemption in this subparagraph shall apply to sales of materials to contractors or subcontractors under W.S. 39
‑
15
‑
301 through 39
‑
15
‑
311 to be used for the purposes specified in this subparagraph.

39
‑
16
‑
105.

Exemptions.

(a)

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

(iv)

For the purpose of exempting sales of services and tangible personal property sold to government, charitable and nonprofit organizations, irrigation districts and weed and pest control districts, the following are exempt:

(G)

Purchases of labor or service charges, including transportation and travel, and necessary materials, for the construction, repair, alteration or improvement of real property owned or leased by a religious or charitable organization including a nonprofit organization. The exemption in this subparagraph shall apply to sales of materials to contractors or subcontractors under W.S. 39
‑
15
‑
301 through 39
‑
15
‑
311 to be used for the purposes specified in this subparagraph.

Section 2.
This act is effective July 1, 2005.

(END)

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HB0146