Sales tax exemption-rodeo tickets.

2016
STATE OF WYOMING
16LSO-0394
Introduced
1.2

HOUSE BILL

NO.

HB0157

Sales tax exemption-rodeo tickets.

Sponsored by:
Representative(s) Krone, Campbell, Hunt, Laursen, Lindholm, Miller, Northrup and Walters and Senator(s) Christensen and Coe

A BILL

for

AN ACT relating to taxation and revenue; providing sales and use tax exemptions for rodeo tickets; 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 rodeo tickets.

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)

Purchase
of rodeo tickets.

Section

2
.

This
act is effective July 1,
201
6
.

(END)

1
HB0157