Sales & use tax exemption-motor vehicle weight.

WORKING DRAFT
2006
STATE OF
WYOMING
06LSO-0429

HOUSE BILL
NO.
HB0177

Sales & use tax exemption-motor vehicle weight.

Sponsored by:
Representative(s) Meuli, Anderson, R., Harshman and Walsh

A BILL

for

AN ACT relating to taxation and revenue; providing for the taxation of certain motor vehicles as specified; 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)(ii)(B) and 39
‑
16
‑
105(a)(ii)(A) are amended to read:

39
‑
15
‑
105.

Exemptions.

(a)

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

(ii)

For the purpose of exempting sales of services and tangible personal property protected by federal law, the following are exempt:

(B)

Sales of railroad rolling stock including locomotives purchased by interstate railroads, aircraft purchased by interstate air carriers which are holders of valid United States civil aeronautics board permits or authorities, and trucks, truck
‑
tractors, trailers, semitrailers and passenger buses in excess of
ten thousand (10,000)
seven thousand (7,000)
pounds gross vehicle weight which are purchased by common or contract interstate carriers or which are operating in interstate commerce under exemption clauses in federal law if they are to be used in interstate commerce;

39
‑
16
‑
105.

Exemptions.

(a)

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

(ii)

For the purpose of exempting sales of services and tangible personal property protected by federal law, the following are exempt:

(A)

Railroad rolling stock including locomotives purchased by interstate railroads, aircraft purchased by interstate air carriers which are holders of valid United States civil aeronautics board permits or authorities, and trucks, truck
‑
tractors, trailers, semitrailers and passenger buses in excess of
ten thousand (10,000)
seven thousand (7,000)
pounds gross vehicle weight which are purchased by common or contract interstate carriers or which are operating in interstate commerce under exemption clauses in federal law if they are to be used in interstate commerce;

Section 2.

This act is effective July 1, 2006.

(END)

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HB0177