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HB0033 • 2025

Vehicle sales and use tax distribution-highway fund.

AN ACT relating to sales and use tax; amending the distribution of sales and use taxes on motor vehicles and trailers to the highway fund as specified; providing an appropriation; specifying applicability; and providing for an effective date.

Budget Taxes
Enacted

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

Sponsor
Transportation
Last action
2025-03-03
Official status
enrolled
Effective date
3/3/2025

Plain English Breakdown

The bill summary and text do not provide specific details about how much tax revenue will go to the highway fund.

Vehicle Sales and Use Tax for Highway Fund

This law changes how sales and use taxes from vehicle purchases are used, sending more money to fix and build state highways starting July 1, 2025.

What This Bill Does

  • Changes where the tax money from buying cars and trucks goes. Starting July 1, 2025, this money will go to a special fund for fixing roads.
  • Gives $15 million from another account to repair tunnels on Interstate 80 in Wyoming.

Who It Names or Affects

  • People who buy cars and trucks will pay taxes that go towards road repairs.
  • The Department of Transportation gets money to fix tunnels on Interstate 80.

Terms To Know

highway fund
A special account that holds money used to build and maintain roads.
legislative stabilization reserve account
An emergency savings account for the government to use during tough times.

Limits and Unknowns

  • The exact amount of tax money going into the highway fund is not specified.
  • Details about how the $15 million will be spent on tunnel repairs are limited.

Amendments

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

HB0033H3001

3rd reading • Representative Harshman

Withdrawn

Plain English: The amendment changes how vehicle and fuel taxes are handled by adding a new gasoline and diesel fuel sales tax, while also modifying the distribution rules for motor vehicle taxes.

  • Adds an additional three percent (3%) sales tax on the sale of gasoline and diesel fuel.
  • Modifies the title to remove references to 'distribution-highway fund'.
  • Inserts new language allowing for this new fuel tax revenue to be distributed similarly to other sales taxes.
  • The amendment text does not specify how the existing distribution rules will change, only that it removes mention of them in the title.
  • It's unclear what specific changes are made to the distribution rules for motor vehicles and trailers without more context.
HB0033H3002

3rd reading • Representative Nicholas

Failed

Plain English: The amendment modifies the bill to limit certain provisions related to motor vehicle sales and use tax distribution to the highway fund for only the fiscal year 2026.

  • Adds a condition that specific sections of the bill apply only during the 2026 fiscal year.
  • The amendment does not specify what happens after the 2026 fiscal year, leaving future distribution rules unclear.
  • Some parts of the original bill text are deleted but their exact content is not provided in the amendment details.
HB0033S2001

2nd reading • Senator Hicks

Adopted

Plain English: The amendment changes the distribution of use taxes on motor vehicles to the highway fund, modifies certain sections related to funding, and removes references to sales tax.

  • Removes mentions of 'sales' in relation to vehicle taxes throughout the bill.
  • Deletes specific lines that refer to new subsections or detailed distributions of funds.
  • Changes the amount appropriated for highway construction and maintenance from an unspecified sum to $25 million each fiscal year.
  • Adds reporting requirements for how these funds are spent.
  • The amendment text does not provide a full explanation of all changes, making some parts unclear without context from the original bill.
HB0033S2002

2nd reading • Senator Driskill

Adopted

Plain English: The amendment adds 'operation' and 'reconstruction' to the list of activities that receive sales and use taxes on motor vehicles and trailers for the highway fund.

  • Adds 'operation' and 'reconstruction' after 'construction' in the distribution of sales and use tax funds from vehicle sales to the highway fund.
  • The exact impact and scope of including 'operation' and 'reconstruction' are not detailed, so their full implications for funding allocation are unclear.
HB0033S2003

2nd reading • Senator Driskill

Withdrawn

Plain English: The amendment changes where money from vehicle sales taxes goes by adding specific uses for state highway operations, maintenance, construction, and reconstruction.

  • Adds 'for the operation, maintenance, construction and reconstruction of state highways' after mentions of the highway fund in the bill.
  • The amendment text does not provide details on how much money will be allocated or specific timelines for these activities.
HB0033S3001

3rd reading • Senator Pappas

Withdrawn

Plain English: The amendment modifies how sales and use taxes on motor vehicles are distributed to the highway fund by changing certain conditions and removing a subsection that would have been repealed.

  • Adds language after 'fiscal year' to say ', or as much thereof as is available,' which means only part of the funds might be used if not all are needed.
  • Removes a line stating when a specific subsection will be repealed, effectively keeping that section in place indefinitely.
  • The amendment does not provide clear details on what happens to the removed subsection or how its continued presence affects future operations.
HB0033S3002

3rd reading • Senator Nethercott

Withdrawn

Plain English: The amendment modifies how tax revenues are distributed and appropriated, specifically adding an appropriation from the highway fund to the department of transportation for tunnel repairs on Interstate 80.

  • Adds a new section that appropriates $15 million or as much thereof as is available from the highway fund to the Department of Transportation for repairing and maintaining tunnels on Wyoming Interstate 80, effective immediately upon completion of all acts necessary for a bill to become law until June 30, 2027.
  • Modifies the applicability date of the act to be immediate upon completion of all acts necessary for a bill to become law as provided by Article 4, Section 8 of the Wyoming Constitution.
  • The exact amount appropriated may vary based on availability and is capped at $15 million.
  • Details about how the funds will be managed and transferred are not specified in this amendment text.
HB0033S3003

3rd reading • Senator Driskill

Corrected, Corrected, Withdrawn

Plain English: The amendment removes previous amendments and adds new language specifying an appropriation from the highway fund to repair and maintain tunnels on Interstate 80 in Wyoming.

  • Removes previously proposed amendments by other legislators.
  • Inserts a provision appropriating $15 million for tunnel repairs and maintenance on Wyoming Interstate 80, starting April 1, 2025, through June 30, 2027.
  • Specifies that the funds must be used after all available federal funding is exhausted or to meet federal matching fund requirements.
  • The amendment text does not provide details on how the $15 million will be allocated beyond its intended use for tunnel repairs and maintenance.
HB0033S3004

3rd reading • Senator Driskill

Withdrawn

Plain English: The amendment removes previous amendments and adds new provisions regarding highway fund appropriations and tunnel maintenance funding.

  • Removes previously added sections related to other amendments.
  • Inserts language specifying that tax revenues transferred to the highway fund will be used for state highways' operation, maintenance, construction, and reconstruction.
  • Changes certain dates from July to April in the bill text.
  • Appropriates $15 million from the highway fund to the Department of Transportation specifically for repairing and maintaining tunnels on Wyoming Interstate 80.
  • The amendment's full impact may be unclear without understanding the previous amendments it removes.
HB0033S3005

3rd reading • Senator Driskill

Corrected, Adopted

Plain English: The amendment removes previous amendments and specifies how sales and use taxes on motor vehicles will be distributed to the highway fund for certain purposes.

  • Removes several earlier amendments from consideration.
  • Specifies that funds collected from vehicle sales and use taxes are appropriated annually to the highway fund starting July 1, 2025.
  • Includes a specific appropriation of $15 million from the legislative stabilization reserve account for tunnel repairs on Wyoming Interstate 80.
  • The exact impact of removing previous amendments is not detailed in this text and would require reviewing those amendments to understand fully.

Bill History

  1. 2025-03-03 LSO

    Assigned Chapter Number 92

  2. 2025-03-03 Governor

    Governor Signed HEA No. 0044

  3. 2025-02-27 Senate

    S President Signed HEA No. 0044

  4. 2025-02-27 House

    H Speaker Signed HEA No. 0044

  5. 2025-02-26 LSO

    Assigned Number HEA No. 0044

  6. 2025-02-26 House

    H Concur:Passed 57-2-3-0-0

  7. 2025-02-26 House

    H Received for Concurrence

  8. 2025-02-26 Senate

    S 3rd Reading:Passed 25-6-0-0-0

  9. 2025-02-25 Senate

    S 3rd Reading:Laid Back

  10. 2025-02-24 Senate

    S 3rd Reading:Laid Back

  11. 2025-02-21 Senate

    S 2nd Reading:Passed

  12. 2025-02-20 Senate

    S COW:Passed

  13. 2025-02-18 Senate

    S Placed on General File

  14. 2025-02-18 Senate

    S02 - Appropriations:Recommend Do Pass 3-2-0-0-0

  15. 2025-02-11 Senate

    :Rerefer to S02 - Appropriations

  16. 2025-02-11 Senate

    S08 - Transportation:Recommend Do Pass 3-1-1-0-0

  17. 2025-02-10 Senate

    S Introduced and Referred to S08 - Transportation

  18. 2025-01-27 Senate

    S Received for Introduction

  19. 2025-01-27 House

    H 3rd Reading:Passed 48-13-1-0-0

  20. 2025-01-24 House

    H 2nd Reading:Passed

  21. 2025-01-23 House

    H COW:Passed

  22. 2025-01-17 House

    H Placed on General File

  23. 2025-01-17 House

    H02 - Appropriations:Recommend Do Pass 7-0-0-0-0

  24. 2025-01-16 House

    :Rerefer to H02 - Appropriations

  25. 2025-01-16 House

    H08 - Transportation:Recommend Do Pass 9-0-0-0-0

  26. 2025-01-14 House

    H Introduced and Referred to H08 - Transportation

  27. 2025-01-02 House

    H Received for Introduction

  28. 2024-12-12 LSO

    Bill Number Assigned

Official Summary Text

Bill Summary - 25LSO-0257

Bill No.:

HB0033

Effective:

Immediately

LSO No.:

25LSO-0257

Enrolled Act No.:

HEA No. 0044

Chapter No.:

92

Prime Sponsor:

Joint Transportation, Highways & Military Affairs Interim Committee

Catch Title:

Vehicle sales and use tax distribution-highway fund.

Has Report:

No

Subject:

Vehicle sales and use tax distribution to highway fund.

Summary/Major Elements:

This act amends the distribution of sales and use taxes collected on motor vehicles and trailers from the general fund to the highway fund beginning July 1, 2025, and thereafter for the purposes of operation, maintenance, construction, and reconstruction of state highways.

This act provides an appropriation of fifteen million dollars ($15,000,000.00) from the legislative stabilization reserve account to the Department of Transportation for purposes of repairing and maintaining tunnels on Wyoming Interstate 80.

This act requires that the first fifteen million dollars ($15,000,000.00), or an amount equal to the amount expended for repairing and maintaining tunnels on Wyoming Interstate 80, of the sales and use taxes collected on motor vehicles and trailers distributed to the highway fund under this act is transferred to the legislative stabilization reserve account on June 30, 2027.

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-0257

ORIGINAL House

ENGROSSED
Bill No
.
HB0033

ENROLLED ACT NO. 44,

HOUSE OF REPRESENTATIVES

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

AN ACT relating to sales and use tax; amending the distribution of sales and use taxes on motor vehicles and trailers to the highway fund as specified; providing an appropriation; specifying applicability; and providing for an effective date.

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

Section 1
.

W.S. 39
‑
15
‑
111 by creating a new subsection (r) and 39
‑
16
‑
111 by creating a new subsection (p) are amended to read:

39
‑
15
‑
111.

Distribution.

(r)

The funds collected and remitted to the department under W.S. 39
‑
15
‑
107(b)(i) and (ii) for sales taxes imposed under W.S. 39
‑
15
‑
104 and transferred under W.S. 39
‑
15
‑
111(b)(i) and (ii) on sales of motor vehicles and trailers during each fiscal year beginning July 1, 2025 are appropriated annually to the highway fund for the operation, maintenance, construction and reconstruction of state highways. The department of revenue shall credit the highway fund the specified amounts no later than ninety (90) days after the end of the fiscal year.

39
‑
16
‑
111.

Distribution.

(p)

The funds collected and remitted to the department under W.S. 39
‑
16
‑
107(b)(ii) and (iii) for use taxes imposed under W.S. 39
‑
16
‑
104 and transferred under W.S. 39
‑
16
‑
111(b)(i) and (ii) on sales of motor vehicles and trailers during each fiscal year beginning July 1, 2025 are appropriated annually to the highway fund for the operation, maintenance, construction and reconstruction of state highways. The department of revenue shall credit the highway fund the specified amounts no later than ninety (90) days after the end of the fiscal year.

Section 2.

This act shall apply to motor vehicle and trailer purchases made on and after July 1, 2025. This act shall apply to sales and use taxes on sales of motor vehicles and trailers paid on and after July 1, 2025.

Section 3.

(a)

There is appropriated fifteen million dollars ($15,000,000.00) from the legislative stabilization reserve account to the department of transportation for purposes of repairing and maintaining tunnels on Wyoming interstate 80. This appropriation shall be expended only to the extent necessary after all other sources of available federal funding are expended or as necessary to satisfy federal matching fund requirements after available nonmatching federal funds are expended. This appropriation shall be for the period beginning with the effective date of this act and ending June 30, 2027. This appropriation shall not be transferred or expended for any other purpose and any unexpended, unobligated funds remaining from this appropriation shall revert to the legislative stabilization reserve account on June 30, 2027.

(b)

Of the funds appropriated from the general fund to the highway fund pursuant to section 1 of this act, the first fifteen million dollars ($15,000,000.00), or as much thereof as is necessary to equal the amount of funds expended under subsection (a) of this section, shall be transferred from the highway fund to the legislative stabilization reserve account on June 30, 2027.
Section 4
.

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)

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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