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HB0093 • 2007

Sales tax on food-permanent exemption 2.

AN ACT relating to taxation and revenue; removing the sales and use tax on food; repealing the optional reduction in sales and use tax rate based upon the general fund balance to stabilize revenue; and providing for an effective date.

Budget Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Anderson, Rodney
Last action
2007-02-28
Official status
enrolled
Effective date
7/1/2007

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0093HW001

Committee of the Whole • MADDEN

Withdrawn

Plain English: Withdrawn Committee of the Whole by MADDEN

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093HW002

Committee of the Whole • MCOMIE

Withdrawn

Plain English: Withdrawn Committee of the Whole by MCOMIE

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093HW003

Committee of the Whole • WALLIS

Withdrawn

Plain English: Withdrawn Committee of the Whole by WALLIS

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093HW004

Committee of the Whole • SEMLEK

Withdrawn

Plain English: Withdrawn Committee of the Whole by SEMLEK

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093HS001

Standing Committee • H03

Adopted

Plain English: Adopted Standing Committee by H03

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093S2001

2nd reading • BARRASSO

Adopted

Plain English: Adopted 2nd reading by BARRASSO

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093S3001

3rd reading • MEIER

Failed

Plain English: Failed 3rd reading by MEIER

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093S3002

3rd reading • NICHOLAS

Adopted

Plain English: Adopted 3rd reading by NICHOLAS

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093SS001

Standing Committee • ANDERSON,J

Adopted

Plain English: Adopted Standing Committee by ANDERSON,J

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.
HB0093SS002

Standing Committee • NICHOLAS

Adopted

Plain English: Adopted Standing Committee by NICHOLAS

  • This amendment summary is using official source text because generated interpretation was skipped for this run.
  • The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

  1. 2007-02-28 LSO

    Assigned Chapter Number - 140

  2. 2007-02-26 Senate

    S President Signed HEA No. 0088

  3. 2007-02-26 House

    H Speaker Signed HEA No. 88

  4. 2007-02-26 LSO

    Assigned Number HEA0088

  5. 2007-02-23 House

    H Did Concur

  6. 2007-02-23 House

    H Received for Concurrence

  7. 2007-02-23 Senate

    S Passed 3rd Reading

  8. 2007-02-23 Senate

    Amendment Adopted

  9. 2007-02-23 Senate

    Amendment Failed

  10. 2007-02-22 Senate

    S Passed 2nd Reading

  11. 2007-02-22 Senate

    Amendment Adopted

  12. 2007-02-21 Senate

    S Passed CoW

  13. 2007-02-21 Senate

    Amendment Adopted

  14. 2007-02-21 Senate

    Amendment Adopted

  15. 2007-02-21 Senate

    S Amendments Adopted

  16. 2007-02-08 Senate

    S Placed on General File

  17. 2007-02-08 Senate

    S02 Recommended Amend and Do Pass

  18. 2007-02-01 Senate

    S Rereferred to S02

  19. 2007-02-01 Senate

    S03 Recommended Amend and Do Pass

  20. 2007-01-29 Senate

    S Introduced and Referred to S03

  21. 2007-01-29 Senate

    S Received for Introduction

  22. 2007-01-25 House

    H Passed 3rd Reading

  23. 2007-01-24 House

    H Passed 2nd Reading

  24. 2007-01-23 House

    H Passed CoW

  25. 2007-01-23 House

    Amendment Adopted

  26. 2007-01-23 House

    H Amendments Adopted

  27. 2007-01-23 House

    H Placed on General File

  28. 2007-01-23 House

    H02 Recommended Do Pass

  29. 2007-01-22 House

    H Rereferred to H02

  30. 2007-01-22 House

    H03 Recommended Amend and Do Pass

  31. 2007-01-16 House

    H Rereferred to H03

  32. 2007-01-15 House

    H Placed on General File

  33. 2007-01-15 House

    H03 Recommended Amend and Do Pass

  34. 2007-01-11 House

    H Introduced and Referred to H03

  35. 2007-01-09 House

    H Received for Introduction

  36. 2007-01-02 LSO

    Bill Number Assigned

Official Summary Text

2007 General Session Summary for HB0093

Bill No.:
HB0093
Drafter:

MQ

LSO No.:
07LSO-0340
Effective Date:

7/1/2007

Enrolled Act No.:
HEA0088

Chapter No.:

Prime Sponsor:
Representative
Anderson, R.

Catch Title:
Sales
tax on food-permanent exemption 2.

Subject:
Makes the
sales and use tax exemption on food permanent.

Summary/Major Elements:

Currently, food is exempt
from sales and use tax through June 30, 2008.

Bill makes that exemption
permanent.

Exemption is on sales of food
for domestic home consumption.

Repeals the optional cent
sales and use tax rate which may be imposed by the governor if it is determined
that the unappropriated general fund balance at the end of the budget period
minus any expected shortfall in revenue to fully fund the school foundation
program for the following school year will exceed $35 million.

Comments:

The bill does not contain provisions to distribute any revenue shortfall to
the local governments; the Joint Revenue Interim Committee will be studying
this issue during the 2007 interim.

Current Bill Text

Read the full stored bill text 
HOUSE BILL NO

ORIGINAL HOUSE

BILL

NO.
0093

ENROLLED ACT NO. 88, HOUSE OF REPRESENTATIVES

FIFTY-NINTH LEGISLATURE OF THE STATE OF WYOMING
2007 GENERAL SESSION

AN ACT relating to taxation and revenue; removing the sales and use tax on food; repealing the optional reduction in sales and use tax rate based upon the general fund balance to stabilize revenue; and providing for an effective date.

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

Section 1.

W.S. 39
‑
15
‑
101(a) by creating a new paragraph (xxxix), 39
‑
15
‑
105(a)(vi) by creating a new subparagraph (E), 39
‑
15
‑
111(b)(i), 39
‑
16
‑
101(a) by creating a new paragraph (xvii), 39
‑
16
‑
105(a)(vi) by creating a new subparagraph (E) and 39
‑
16
‑
111(b)(i) are amended to read:

39
‑
15
‑
101.

Definitions.

(a)

As used in this article:

(xxxix)

"Food" means food for domestic home consumption as defined by department rule and regulation.

39
‑
15
‑
105.

Exemptions.

(a)

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

(vi)

For the purpose of exempting sales of services and tangible personal property which are essential human goods and services, the following are exempt:

(E)

Sales of food for domestic home consumption.

39
‑
15
‑
111.

Distribution.

(b)

Revenues earned under W.S. 39
‑
15
‑
104 during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes. Revenue collected by the department under W.S. 39
‑
15
‑
104 shall be transferred to the state treasurer who shall:

(i)

Until June 30, 2004, subject to subsection (g) of this section,
C
redit
seventy and one-half percent (70.5%) and thereafter
sixty-nine percent (69%) to the state general fund except as provided by subsections (c) and (d) of this section;

39
‑
16
‑
101.

Definitions.

(a)

As used in this article:

(xvii)

"Food" means food for domestic home consumption as defined by department rule and regulation.

39
‑
16
‑
105.

Exemptions.

(a)

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

(vi)

For the purpose of exempting sales of services and tangible personal property and services which are essential human goods and services, the following are exempt:

(E)

Purchases of food for domestic home consumption.

39
‑
16
‑
111.

Distribution.

(b)

Revenues earned under this article during each fiscal year shall be recognized as revenue during that fiscal year for accounting purposes. Revenue collected by the department from the taxes imposed by this article shall be transferred to the state treasurer who shall:

(i)

Until June 30, 2004, subject to subsection (g) of this section,
C
redit
seventy and one-half percent (70.5%) and thereafter
sixty-nine percent (69%) to the general fund except as provided by subsections (d) and (e) of this section;

Section

2.

W.S. 39
‑
15
‑
104(d), 39
‑
15
‑
111(g), 39
‑
16
‑
104(d) and 39
‑
16
‑
111(g) are repealed.

Section 3.

This act is effective July 1, 2007.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

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