HB0060 • 2011

Taxation of oil and gas field services.

AN ACT relating to taxation and revenue; providing for the imposition of sales tax on services and tangible personal property used within an oil or gas well site as specified; and providing for an effective date.

Energy Taxes

Enacted

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

Sponsor: Revenue
Last action: 2011-02-15
Official status: enrolled
Effective date: 2/15/2011

Plain English Breakdown

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

Bill History

2011-02-15 LSO
Assigned Chapter Number
2011-02-15 Governor
Governor Signed HEA0004
2011-02-11 Senate
S President Signed HEA No. 0004
2011-02-11 House
H Speaker Signed HEA No. 0004
2011-02-10 LSO
Assigned Number HEA0004
2011-02-10 Senate
S Passed 3rd Reading
2011-02-09 Senate
S Passed 2nd Reading
2011-02-08 Senate
S Passed CoW
2011-02-01 Senate
S Placed on General File
2011-02-01 Senate
S03 Recommended Do Pass
2011-01-27 Senate
S Introduced and Referred to S03
2011-01-18 Senate
S Received for Introduction
2011-01-18 House
H Passed 3rd Reading
2011-01-17 House
H Passed 2nd Reading
2011-01-14 House
H Passed CoW
2011-01-14 House
H Placed on General File
2011-01-14 House
H03 Recommended Do Pass
2011-01-11 House
H Introduced and Referred to H03
2011-01-11 House
H Received for Introduction
2010-12-30 LSO
Bill Number Assigned

Official Summary Text

HB0060

Bill
No.:
HB0060

Drafter:

MQ

LSO
No.:

11LSO-0220

Effective Date:

2/15/2011

Enrolled
Act No.:

HEA0004

Chapter
No.:

CH0004

Prime
Sponsor:

Joint Revenue Interim Committee

Catch
Title:

Taxation of oil and gas field services.

Subject:

Imposes
sales tax on tangible personal property used in rendering services within an
oil or gas well site.

Summary/Major
Elements:

Current law imposes sales tax on all services
rendered within an oil or gas well site.

This bill imposes sales tax on the tangible personal
property used in rendering those services within an oil or gas well site.

Current Bill Text

Read the full stored bill text

WORKING DRAFT

ORIGINAL HOUSE
BILL

NO.
0060

ENROLLED ACT NO. 4, HOUSE OF REPRESENTATIVES

SIXTY-FIRST LEGISLATURE OF THE STATE OF
WYOMING
2011 GENERAL SESSION

AN ACT relating to
taxation and revenue; providing for the imposition of sales tax on services and tangible personal property used within an oil or gas well site 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
‑
103(a)(i)(K) is amended to read:

39
‑
15
‑
103.

Imposition.

(a)

Taxable event. The following shall apply:

(i)

Except as provided by W.S. 39
‑
15
‑
105, there is levied an excise tax upon:

(K)

The sales price paid for all services
rendered

and tangible personal property used in rendering services
to real or tangible personal property within an oil or gas well site beginning with and including the setting and cementing of production casing, or if production casing is not set as in the case of an open hole completion, after the completion of the underreaming or the attainment of total depth of the oil or gas well and continuing with all activities sequentially required for the production of any oil or gas well regardless of the chronological occurrence of the activity. All services required during the entire productive life of the well, including recompletion, all the way through abandonment shall be subject to this subparagraph
. The provisions of W.S. 39
‑
15
‑
301 through 39
‑
15
‑
311 and W.S. 39
‑
16
‑
301 through 39
‑
16
‑
311 shall not apply to this subparagraph
;

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)

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