HB0088 Data center tax exemption-repeal. | Wyoming Bill

Plain English Breakdown

The official source material does not provide a detailed summary or digest text, so some details were removed due to lack of supporting information.

Repealing Tax Exemptions for Data Centers

The bill removes tax exemptions that data processing centers get when they buy things in Wyoming.

What This Bill Does

Removes sales and use tax exemptions for purchases made by data processing services centers.

Who It Names or Affects

Data processing services centers in Wyoming

Terms To Know

data processing services center

A place that handles large amounts of data for businesses or other organizations.

sales tax exemption

An exception from paying sales tax on certain purchases.

Limits and Unknowns

The bill does not specify how much money will be gained by removing these exemptions.

It is unclear what the impact of this change will be on data centers in Wyoming.

This bill was marked as inactive, meaning it did not pass during its current session.

Bill History

2021-04-07 House

H:Died in Committee Returned Bill Pursuant to HR 5-4

2021-03-24 House

H No report prior to CoW Cutoff

2021-03-01 House

H03 - Revenue:Do Pass Failed 3-6-0-0-0

2021-02-05 House

H Introduced and Referred to H03 - Revenue

2021-02-02 House

H Received for Introduction

2021-02-01 LSO

Bill Number Assigned

Current Bill Text

Read the full stored bill text

21LSO-0441
2021
STATE OF WYOMING
21LSO-0441
Introduced
2.0

HOUSE BILL NO. HB0088

Data center tax exemption-repeal.

Sponsored by: Representative(s) Stith, Banks and Harshman and Senator(s) Case, Kolb and Schuler

A BILL

for

AN ACT relating to taxation and revenue; repealing sales and use tax exemptions for purchases made by data processing services centers; making conforming amendments; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section 1.

W.S. 39
‑
15
‑
105(b)(intro) and 39
‑
16
‑
105(b)(intro) are amended to read:

39
‑
15
‑
105.

Exemptions.

(b)

The Wyoming business council, the department of workforce services and the department of revenue shall jointly report to the joint revenue interim committee on or before December 1 of each year that the exemption provided by subparagraph (a)(viii)(O), (Q), (R)
, (S)
or (U) of this section is in effect.

If requested by the department of revenue, any person utilizing the exemption under subparagraph (a)(viii)(O) of this section shall report to the department the amount of sales tax exempted, and the number of jobs created or impacted by the utilization of the exemption.

The report shall evaluate the cumulative effects of each exemption that is in effect from initiation of the exemption and shall include:

39
‑
16
‑
105.

Exemptions.

(b)

The Wyoming business council and the department of revenue shall jointly report to the joint revenue interim committee on or before December 1 of each year that the exemption provided by subparagraph (a)(viii)(D), (F), (G)
, (H)
or (K) of this section is in effect.

If requested by the department of revenue, any person utilizing the
exemption under subparagraph (a)(viii)(D) of this section shall report to the department the amount of use tax exempted, and the number of jobs created or impacted by the utilization of the exemption.

The report shall evaluate the cumulative effects of each exemption that is in effect from initiation of the exemption and shall include:

Section 2
.

W.S.
39
‑
15
‑
101(a)(xliv) and (xlv),

39
‑
15
‑
105(a)(viii)(S) and 39
‑
16
‑
105(a)(viii)(H) are repealed.

Section 3
.

This act is effective July 1, 2021
.

(END)

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HB0088