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HB0101 • 2009

Excise tax-manufacturing exemption.

AN ACT relating to taxation and revenue; providing for agents of persons engaged in manufacturing to claim an excise tax exemption as specified; and providing for an effective date.

Taxes
Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor
Revenue
Last action
2009-03-03
Official status
inactive
Effective date
Not listed

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.

HB0101HS001

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.

Bill History

  1. 2009-03-03 Senate

    S Committee Returned Bill Pursuant to SR 7-3(c)

  2. 2009-01-26 Senate

    S Introduced and Referred to S03; No Report Prior to CoW Cutoff

  3. 2009-01-26 Senate

    S Received for Introduction

  4. 2009-01-19 House

    H Passed 3rd Reading

  5. 2009-01-16 House

    H Passed 2nd Reading

  6. 2009-01-15 House

    H Passed CoW

  7. 2009-01-15 House

    H Amendments Adopted

  8. 2009-01-15 House

    Amendment Adopted

  9. 2009-01-14 House

    H Placed on General File

  10. 2009-01-14 House

    H03 Recommended Amend and Do Pass

  11. 2009-01-13 House

    H Received for Introduction

  12. 2009-01-13 House

    H Introduced and Referred to H03

  13. 2009-01-05 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text
WORKING DRAFT
2009
STATE OF
WYOMING
09LSO-0335.E1

HOUSE BILL
NO.
HB0101

Excise tax-manufacturing exemption.

Sponsored by:
Joint Revenue Interim Committee

A BILL

for

AN ACT relating to taxation and revenue; providing for agents of persons engaged in manufacturing to claim an excise tax exemption 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)(viii)(O)(I) and 39
‑
16
‑
105(a)(viii)(D)(I) are amended to read:

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:

(O)

Until December 31, 2010, the sale or lease of machinery to be used in this state directly and predominantly in manufacturing tangible personal property, if the sale or lease:

(I)

Is to a manufacturer classified by the department under the NAICS code manufacturing sector 31

-

33
, or to an agent designated by a manufacturer classified by the department under the NAICS code manufacturing sector 31 - 33
;

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:

(D)

Until December 31, 2010, the purchase or lease of machinery to be used in this state directly and predominantly in manufacturing tangible personal property, if the sale or lease:

(I)

Is to a manufacturer classified by the department under the NAICS code manufacturing sector 31

-

33
, or to an agent designated by a manufacturer classified by the department under the NAICS code manufacturing sector 31 - 33
;

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
HB0101