Alternative energy.

WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0225

HOUSE BILL
NO.
HB0028

Alternative energy.

Sponsored by:
Representative(s) Gingery

A BILL

for

AN ACT relating to
taxation and revenue; providing a property tax exemption for property used to generate electricity from renewable resources; providing a sales and use tax exemption for certain motor vehicles powered by clean alternative fuel or utilizing hybrid technology; providing definitions;
and providing for an effective date.

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

Section 1.
W.S. 39
‑
11
‑
105(a) by creating a new paragraph (xxxviii), 39
‑
15
‑
105(a)(viii)
by creating new subparagraphs (S) and (T)
and 39
‑
16
‑
105(a)(viii)
by creating new subparagraphs (H) and (J)
are amended to read:

39
‑
11
‑
105.

Exemptions.

(a)

The following property is exempt from property taxation:

(xxxviii)

Effective January 1, 2010, a
ny improvement to residential property to generate
electricity
from renewable resources. As used in this paragraph, "
renewable
resources" means as defined in W.S. 39
‑
15
‑
105(a)(viii)(N).

39
‑
15
‑
105.

Exemptions.

(a)

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

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(S)

Effective
July
1, 2009 through Ju
ne

30
, 2011, t
he sale of any motor vehicle powered exclusively by a clean alternative fuel. As used in this subparagraph, "clean alternative fuel" means natural gas, propane, hydrogen or electricity when used as a fuel in a motor vehicle
;

(T)

Effective
July
1, 2009 through Ju
ne

30
, 2011, t
he sale of any motor vehicle which
utilizes
hybrid technology and has a
United States
environmental protection agency estimated highway gasoline mileage rating of not less than forty (40) miles per gallon. As used in this subpa
ra
graph, "hybrid technology" means propulsion units
powered
by both electricity and gasoline.

39
‑
16
‑
105.

Exemptions.

(a)

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

(viii)

For the purpose of exempting sales of services and tangible personal property as an economic incentive, the following are exempt:

(H)

Effective
July
1, 2009 through J
u
n
e

30
, 2011, t
he purchase of any motor vehicle powered exclusively by a clean alternative fuel. As used in this subparagraph, "clean alternative fuel" means natural gas, propane, hydrogen or electricity when used as a fuel in a motor vehicle
;

(J)

Effective
July
1, 2009 through J
u
n
e

30
, 2011, t
he purchase of any motor vehicle which
utilizes
hybrid technology and has a
United States
environmental protection agency estimated highway gasoline mileage rating of not less than forty (40) miles per gallon. As used in this subpa
ra
graph, "hybrid technology" means propulsion units
powered
by both electricity and gasoline.

Section 2.
This act is effective July 1, 2009.

(END)

1
HB0028