Tax exemption for natural gas filling stations equipment.

WORKING DRAFT
2013
STATE OF
WYOMING
13LSO-0295.E1

HOUSE BILL
NO.
HB0186

Tax exemption for natural gas filling stations equipment.

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 equipment purchased to dispense natural gas into motor vehicles as specified;

providing
for a contingent repeal of the sales and use tax; requiring reports
;
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 equipment purchased for the purpose of dispensing natural gas into motor vehicles at a motor vehicle service station or other commercial establishment for serving motor vehicle users.
The exemption created by this subdivision

and all regulations adopted pursuant
to
,

or in furtherance of, this subdivision are repealed effective upon the governor's certification that the total sales of six million two hundred fifty thousand dollars ($6,250,000.00) of equipment exempted from taxation under this subdivision has occurred. The department shall immediately report to the governor and the joint revenue interim committee on the sale of equipment which results in the repeal of this subdivision.
The governor shall certify to the secretary of state the occurrence of the act which repeals this subdivision. The effective date of
the
repeal of this subdivision shall be the
fifteenth day of the month following
the
month in which the
governor's certification is filed with the secretary of
state.
The department shall immediately notify the vendors of the termination of the exemption.

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 equipment purchased for the purpose of dispensing natural gas into motor vehicles at a motor vehicle service station or other commercial establishment for serving motor vehicle users.

The exemption created by this subdivision
and all regulations adopted pursuant
to
,

or in furtherance of, this subdivision are repealed effective upon the governor's certification that the total sales of six million two hundred fifty thousand dollars ($6,250,000.00) of equipment exempted from taxation under this subdivision has occurred. The department shall immediately report to the governor and the joint revenue interim committee on the sale of
equipment which results in the repeal of this subdivision.
The governor shall certify to the secretary of state the occurrence of the act which repeals this subdivision. The effective date of
the
repeal of this subdivision shall be the
fifteenth day of the month following
the
month in which the
governor's certification is filed with the secretary of state.
The department shall immediately notify the vendors of the termination of the exemption.

Section 2.

Th
is act is effective July 1, 2013
.

(END)

1
HB0186