Sales and use tax-exemptions.

WORKING DRAFT
2014
STATE OF
WYOMING
14LSO-0213

HOUSE BILL
NO.

HB0065

Sales and use tax-exemptions.

Sponsored by:
Representative(s) Berger, Brown, Coleman and Greene and Senator(s) Anderson, J.D. (SD02), Burns, Coe and Landen

A BILL

for

AN ACT relating to
sales and use tax; providing an exemption for telecommunications infrastructure 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) by creating a new subparagraph (U) and

39
‑
16
‑
105(a)(viii) by creating a new subparagraph (K)

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:

(U)

Sales of equipment
and materials
used to build infrastructure to provide telecommunications service
, data network service

or
broadband internet service.

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:

(K)

Sales of equipment
and materials
used to build infrastructure to provide telecommunications service
, data network service

or
broadband internet service.

Section 2.
This act is effective July 1, 2014.

(END)

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HB0065