Nuclear energy as carbon free renewable energy.

WORKING DRAFT
2011
STATE OF
WYOMING
11LSO-0320

HOUSE BILL
NO.
HB0176

Nuclear energy as
carbon free
renewable energy.

Sponsored by:
Representative(s) Miller, Burkhart, Gingery, Harshman, Petroff and Roscoe

A BILL

for

AN ACT relating to
sales and use taxes; exempting from sales and use taxes the sale or purchase of equipment used to generate electricity from nuclear energy;
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)(N)(intro) and 39
‑
16
‑
105(a)(viii)(C)(intro) 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:

(N)

Sales of equipment used to generate electricity from
carbon free and

renewable resources. As used in this subparagraph, "
carbon free and

renewable resources" includes wind generation, solar,

nuclear,
biomass, landfill gas, hydro, hydrogen and geothermal energy. The exemption provided by this subparagraph shall be limited to the acquisition of equipment used in a project to make it operational up to the point of interconnection with an existing transmission grid including wind turbines, generating equipment, control and monitoring systems, power lines, substation equipment, lighting, fencing, pipes and other equipment for locating power lines and poles. The exemption shall not apply to tools and other equipment used in construction of a new facility, contracted services required for construction and routine maintenance activities and equipment utilized or acquired after the project is operational. This subparagraph is applicable as follows:

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:

(C)

Sales of equipment used to generate electricity from

carbon free and
renewable resources. As used in this subparagraph, "
carbon free and

renewable resources" includes wind generation, solar,

nuclear,
biomass, landfill gas, hydro, hydrogen and geothermal energy. The exemption provided by this subparagraph shall be limited to the acquisition of equipment used in a project to make it operational up to the point of interconnection with an existing transmission grid including wind turbines, generating equipment, control and monitoring systems, power lines, substation equipment, lighting, fencing, pipes and other equipment for locating power lines and poles. The exemption shall not apply to tools and other equipment used in construction of a new facility, contracted services required for construction and routine maintenance activities and equipment utilized or acquired after the project is operational. This subparagraph is applicable as follows:

Section 2.
This act is effective July 1, 2011.

(END)

1
HB0176