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HB0126 • 2025

Sales tax on services-repeal.

AN ACT relating to sales and use taxes; repealing the sales and use tax on services performed for the repair, alteration or improvement of tangible personal property; making conforming changes; requiring rulemaking; and providing for effective dates.

Taxes
Inactive

Wyoming marks this bill as inactive, which usually means it is no longer moving in the current session.

Sponsor
Representative Filer
Last action
2025-03-03
Official status
inactive
Effective date
3/1/2025

Plain English Breakdown

The official source does not provide specific details on what happens to sales tax on other services or digital products.

Repealing Sales Tax on Repair Services

This bill removes the sales tax on services that repair, alter or improve tangible personal property in Wyoming.

What This Bill Does

  • Removes the sales and use tax on services for repairing, altering, or improving tangible items like cars or furniture.
  • Updates state laws to reflect this change.
  • Requires the Department of Revenue to make new rules by July 1, 2025, to follow these changes.

Who It Names or Affects

  • People and businesses that repair or improve tangible personal property in Wyoming.
  • The Department of Revenue which will need to update rules about sales tax.

Terms To Know

Tangible Personal Property
Physical items you can touch, like furniture or cars.
Department of Revenue
The government agency that collects taxes and enforces tax laws.

Limits and Unknowns

  • This bill is no longer active in the current session.
  • It does not specify what happens to sales tax on other services or digital products.
  • The exact rules for implementing this change will be made by the Department of Revenue later.

Bill History

  1. 2025-03-03 House

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

  2. 2025-02-10 House

    H No report prior to CoW Cutoff

  3. 2025-01-23 House

    H03 - Revenue:Do Pass Failed 2-6-1-0-0

  4. 2025-01-22 House

    H Introduced and Referred to H03 - Revenue

  5. 2025-01-09 House

    H Received for Introduction

  6. 2025-01-08 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text 
25LSO-0462
2025
STATE OF WYOMING
25LSO-0462
Introduced
2.0

HOUSE BILL NO. HB0126

Sales tax on services-repeal.

Sponsored by: Representative(s) Filer, Geringer, Larson, JT, Lucas, Singh, Wasserburger and Wylie and Senator(s) Smith, D

A BILL

for

AN ACT relating to sales and use taxes; repealing the sales and use tax on services performed for the repair, alteration or improvement of tangible personal property; making conforming changes; requiring rulemaking; and providing for effective dates.

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

Section 1.

W.S. 39
‑
16
‑
103(a)(ii) and (b)(i) is amended to read:

39
‑
16
‑
103.

Imposition.

(a)

Taxable event.

The following shall apply:

(ii)

Specified digital products sold
, services to repair, alter or improve tangible personal property sold
and tangible personal property sold by any person for delivery in this state or where first use of the service occurs in this state is deemed sold for storage, use or consumption herein and is subject to the tax imposed by this article unless the person selling the property has received from the purchaser a signed certificate stating the property or service was purchased for resale and showing his name and address.

Specified digital products are only subject to the tax imposed by this article as specified in paragraph (i) of this subsection;

(b)

Basis of tax.

The following shall apply:

(i)

Specified digital products sold
, services to repair, alter or improve tangible personal property sold
and tangible personal property sold by any person for delivery in this state or where first use of the service occurs in this state is deemed sold for storage, use or consumption herein and is subject to the tax imposed by this article unless the person selling the property has received from the purchaser a signed certificate stating the property or service was purchased for resale and showing his name and address.

Specified digital products are only subject to the tax imposed by this article as specified in paragraph (a)(i) of this section;

Section 2.

W.S. 39
‑
15
‑
103(a)(i)(J) is repealed.

Section 3.

The department of revenue shall adopt any rules necessary to implement the repeal of the sales and use tax on services performed for the repair, alteration or improvement of tangible personal property not later than July 1, 2025.

Section 4
.

(a)

Except as provided in subsection (b) of this section, 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.

(b)

Sections 1 and 2 of this act are effective July 1, 2025
.

(END)

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HB0126