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HB0011 • 2025

Manufacturing sales and use tax exemption-amendments.

AN ACT relating to taxation and revenue; extending the sunset date for the manufacturing sales tax and use tax exemptions; repealing provisions for the manufacturing use tax exemption to align with the manufacturing sales tax exemption; and providing for an effective date.

Land Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Minerals
Last action
2025-03-03
Official status
enrolled
Effective date
7/1/2025

Plain English Breakdown

The bill summary does not provide detailed information about the specific requirements removed from the use tax exemption.

Manufacturing Sales and Use Tax Exemption Extension

This law extends the period during which machinery used for manufacturing is exempt from sales tax and use tax until December 31, 2042.

What This Bill Does

  • Extends the exemption period for sales and use taxes on machinery used in manufacturing to December 31, 2042.
  • Repeals specific requirements related to the use tax exemption that do not match the sales tax exemption rules.

Who It Names or Affects

  • Manufacturing companies in Wyoming that purchase or lease machinery used directly and predominantly in manufacturing tangible personal property.

Terms To Know

Sunset date
The end date after which a law or tax exemption is no longer valid unless renewed.
Use tax
A tax on the use, consumption, distribution, or storage of tangible personal property within a state when such property was purchased from an out-of-state seller who does not collect applicable sales taxes.

Limits and Unknowns

  • The bill only affects manufacturing companies in Wyoming.
  • It is unclear how many manufacturing companies will benefit from this extension.
  • Details about the specific requirements removed for the use tax exemption are no longer provided, so their exact nature is not clear.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HB0011H2001

2nd reading • Representative Styvar

Failed

Plain English: The amendment changes the end date for certain manufacturing tax exemptions from 2037 to 2042.

  • Changes the sunset date for manufacturing sales and use tax exemptions from January 1, 2037, to January 1, 2042.
  • The amendment text does not provide details on other aspects of the bill or how this change will affect businesses beyond extending the exemption period.
HB0011H3001

3rd reading • Representative Davis

Failed

Plain English: The amendment removes a previous committee's changes to HB0011 and goes back to the original bill text.

  • Removes the Larson, JT committee of the whole amendment (HB0011HW001/A) entirely.
  • The exact nature of what was removed is not detailed in this amendment and would need to be referenced from the previous amendment text.
HB0011H3002

3rd reading • Representative Harshman

Failed

Plain English: The amendment adds reporting requirements for businesses that use a manufacturing sales tax exemption.

  • Adds new language requiring businesses to report details about their use of the manufacturing sales tax exemption, including the amount of tax exempted and information on machinery purchases or leases.
  • Specifies that businesses must also provide data on where manufactured products were sold and how many jobs were created or impacted by using the exemption.
  • The exact details about what other information might be required by the department are not specified in this amendment text.
HB0011HW001

Committee of the Whole • Representative Larson, JT

Adopted

Plain English: This amendment changes the bill to end instead of extend certain manufacturing sales and use tax exemptions by a specific date in 2027.

  • Changes 'extending' to 'repealing' in the main title, indicating that the exemptions will be ended rather than extended.
  • Modifies page 2 line 6 to specify that certain manufacturing sales tax exemptions end on December 31, 2027.
  • Modifies page 2 line 19 to align with changes made at line 6.
  • The exact impact of these changes on current manufacturers and the state's revenue is not detailed in this amendment text.
HB0011JC001

Conference Committee

H Adopted, S Adopted

Plain English: The amendment changes the end date for tax exemptions related to machinery used in manufacturing from December 31, 2027, to December 31, 2042.

  • Changes the sunset date for sales and use tax exemptions on machinery used in manufacturing from December 31, 2027, to December 31, 2042.
  • The amendment text does not provide details about how this change will affect existing laws or regulations beyond the specific dates mentioned.
HB0011S3001

3rd reading • Senator Kolb

Adopted

Plain English: The amendment changes the end date for tax exemptions on sales and leases of machinery used in manufacturing from December 31, 2027 to December 31, 2037.

  • Changes the sunset date for the exemption of sales taxes on machinery used in manufacturing from 2027 to 2037.
  • Changes the sunset date for the exemption of use taxes on machinery used in manufacturing from 2027 to 2037.
  • The amendment text does not provide details about how this change will affect existing tax laws or regulations beyond extending the dates.

Bill History

  1. 2025-03-03 LSO

    Assigned Chapter Number 95

  2. 2025-03-03 Governor

    Governor Signed HEA No. 0043

  3. 2025-02-27 Senate

    S President Signed HEA No. 0043

  4. 2025-02-27 House

    H Speaker Signed HEA No. 0043

  5. 2025-02-26 LSO

    Assigned Number HEA No. 0043

  6. 2025-02-19 Senate

    S Appointed JCC01 Members

  7. 2025-02-18 House

    H Appointed JCC01 Members

  8. 2025-02-18 House

    H Concur:Failed 11-49-2-0-0

  9. 2025-02-18 House

    H Received for Concurrence

  10. 2025-02-18 Senate

    S 3rd Reading:Passed 27-4-0-0-0

  11. 2025-02-14 Senate

    S 2nd Reading:Passed

  12. 2025-02-13 Senate

    S COW:Passed

  13. 2025-02-12 Senate

    S Placed on General File

  14. 2025-02-12 Senate

    S03 - Revenue:Recommend Do Pass 3-1-1-0-0

  15. 2025-02-10 Senate

    S Introduced and Referred to S03 - Revenue

  16. 2025-01-22 Senate

    S Received for Introduction

  17. 2025-01-21 House

    H 3rd Reading:Passed 55-5-2-0-0

  18. 2025-01-20 House

    H 2nd Reading:Passed

  19. 2025-01-17 House

    H COW:Passed

  20. 2025-01-16 House

    H Placed on General File

  21. 2025-01-16 House

    H03 - Revenue:Recommend Do Pass 8-1-0-0-0

  22. 2025-01-14 House

    H Introduced and Referred to H03 - Revenue

  23. 2025-01-02 House

    H Received for Introduction

  24. 2024-12-04 LSO

    Bill Number Assigned

Official Summary Text

Bill Summary - 25LSO-0040

Bill No.:

HB0011

Effective:

7/1/2025

LSO No.:

25LSO-0040

Enrolled Act No.:

HEA No. 0043

Chapter No.:

95

Prime Sponsor:

Joint Minerals, Business & Economic Development Interim Committee

Catch Title:

Manufacturing sales and use tax exemption-amendments.

Has Report:

No

Subject:

Extending the sunset date for the manufacturing sales and use tax exemptions.

Summary/Major Elements:

Current law provides an exemption from sales tax and use tax for the sale or lease of machinery to be used in Wyoming directly and predominantly in manufacturing tangible personal property. Current law specifies that the exemption applies until December 31, 2027.

This act extends the sunset date for that manufacturing exemption to December 31, 2042.

This act also repeals requirements in the use tax manufacturing exemption concerning certain categories of manufacturing. This repeal will align the use-tax exemption language with the language used for the sales-tax exemption.

The above summary is not an official publication of the Wyoming Legislature and is not an official statement of legislative intent.

While the Legislative Service Office endeavored to provide accurate information in this summary, it should not be relied upon as a comprehensive abstract of the bill.

Current Bill Text

Read the full stored bill text 
25LSO-0040

ORIGINAL House

ENGROSSED
Bill No
.
HB0011

ENROLLED ACT NO. 43,

HOUSE OF REPRESENTATIVES

SIXTY-EIGHTH LEGISLATURE OF THE STATE OF WYOMING
2025 General Session

AN ACT relating to taxation and revenue; extending the sunset date for the manufacturing sales tax and use tax exemptions; repealing provisions for the manufacturing use tax exemption to align with the manufacturing sales tax exemption; 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)(O) and 39
‑
16
‑
105(a)(viii)(D)(intro) 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:

(O)

Until December 31,
2027
2042
, the sale or lease of machinery to be used in this state directly and predominantly in manufacturing tangible personal property;

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:

(D)

Until December 31,
2027
2042
, the purchase or lease of machinery to be used in this state directly and predominantly in manufacturing tangible personal property
;
, if the sale or lease:

Section 2.

W.S. 39
‑
16
‑
105(a)(viii)(D)(I) and (II) is repealed.

Section 3
.

This act is effective July 1, 2025
.

(END)

Speaker of the House

President of the Senate

Governor

TIME APPROVED: _________

DATE APPROVED: _________

I hereby certify that this act originated in the House.

Chief Clerk

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