EPA equipment requirements-tax exemption.

2015
STATE OF WYOMING
15LSO-0514
Numbered
2.1

HOUSE BILL

NO.

HB0202

EPA equipment requirements-tax exemption.

Sponsored by:
Representative(s) Kirkbride, Cannady, Kasperik and Walters and Senator(s) Anderson, J.D. (SD02) and Emerich

A BILL

for

AN ACT relating to taxation; providing for an exemption from the imposition of state sales and use tax on equipment purchased for inclusion in an existing electrical generating facility needed to meet federal environmental protection agency requirements 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 used to construct additions to existing electrical generating facilities
which additions are constructed
for the sole purpose of meeting federal environmental protection agency
requirements
implemented after January 1, 201
4
. The exemption provided by this subparagraph shall be limited to the acquisition of equipment used in a
construction
project to make t
he addition
operational. The exemption shall not apply to tools and other
equipment used
in construction and routine maintenance activities nor to equipment utilized or acquired after the addition is operational.

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)

The purchase of equipment used to construct additions to existing electrical generating facilities
which additions are constructed
for the sole purpose of meeting federal environmental protection agency
requirements
implemented after January 1, 201
4
. The exemption provided by this subparagraph shall be limited to the acquisition of equipment used in a
construction project to make
t
he addition
operational. The exemption shall not apply to tools and other
equipment used
in construction and routine maintenance activities nor to equipment utilized or acquired after the addition is operational.

Section 2.
This act is effective immediately upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.

(END)

1
HB0202