Sales/use tax railroad rolling stock-repeal.

WORKING DRAFT
2010
STATE OF
WYOMING
10LSO-0097

HOUSE BILL

NO.
HB0096

Sales/use tax railroad rolling stock-repeal.

Sponsored by:
Representative(s) Anderson, R. and Senator(s) Von Flatern

A BILL

for

AN ACT relating to
taxation and revenue;
amending the repealer date for
the sales and use tax exemption for railroad rolling stock 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)(Q) and 39
‑
16
‑
105(a)(viii)(F) 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:

(Q)

Sales of tangible personal property or services performed for the repair, assembly, alteration or improvement of railroad rolling stock. This subparagraph is repealed effective July 1,
2015

2011
;

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:

(F)

Purchases of tangible personal property or services performed for the repair, assembly, alteration or improvement of railroad rolling stock. This subparagraph is repealed effective July 1,
2015

2011
;

Section 2.

This act is effective July 1, 2010.

(END)

1
HB0096