Tax exemption for natural gas powered vehicles.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0296

HOUSE BILL
NO.

HB0185

Tax exemption for natural gas powered vehicles.

Sponsored by:
Representative(s) Petroff, Burkhart, Larsen and Sommers and Senator(s) Christensen

A BILL

for

AN ACT relating to
taxation and revenue; providing a sales and use tax exemption for the purchase of a motor vehicle which operates on natural gas as specified;

providing a sunset date;
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) by creating a new subparagraph (T) and 39
‑
16
‑
105(a)(viii) by creating a new subparagraph (J) 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:

(T)

The sale of any new motor vehicle which is able to operate in whole or in part on natural gas. The exemption shall be limited to the first six thousand dollars ($6,000.00) of the sales price of the vehicle. The exemption shall only apply to a motor vehicle which has ten thousand (10,000) miles or less at the time of the sale.
The exemption created by this subdivision is repealed effective June 30, 2017.

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:

(J)

The purchase of any new motor vehicle which is able to operate in whole or in part on natural
gas. The exemption shall be limited to the first six thousand dollars ($6,000.00) of the sales price of the vehicle. The exemption shall only apply to a motor vehicle which has ten thousand (10,000) miles or less at the time of the purchase.
The exemption created by this subdivision is repealed effective June 30, 2017.

Section 2.
This act is effective July 1, 201
3
.

(END)

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HB0185