SF0058 • 2025

Elimination of sales tax on firearms.

AN ACT relating to sales and use tax; providing an exemption from sales and use tax for firearms, ammunition and archery equipment; providing applicability; and providing for an effective date.

Firearms Taxes

Inactive

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

Sponsor: Senator Olsen
Last action: 2025-03-03
Official status: inactive
Effective date: 3/1/2025

Plain English Breakdown

The bill did not pass and is now inactive. The effective date of July 1, 2025, may no longer be relevant.

Elimination of Sales Tax on Firearms

The bill removes sales and use tax for firearms, ammunition, and archery equipment in Wyoming starting July 1, 2025.

What This Bill Does

Removes the sales tax on firearms, ammunition, and archery equipment.
Defines 'ammunition' as per W.S. 6-8-403(a)(i).
Defines 'firearm' as per W.S. 6-8-403(a)(iii).
Adds a definition for 'archery equipment', which includes bows, crossbows, arrows, bolts, arrow points and broadheads.
Sets the new tax rules to start on July 1, 2025.

Who It Names or Affects

People who buy firearms, ammunition, or archery equipment in Wyoming will no longer pay sales tax for these items starting from July 1, 2025.
Retailers selling firearms, ammunition, and archery equipment will not collect the sales tax on these products.

Terms To Know

Firearm: A weapon designed to fire bullets or other projectiles using gunpowder or a similar explosive as propellant.
Archery equipment: Includes bows, crossbows, arrows, bolts, arrow points and broadheads used for archery activities.

Limits and Unknowns

The bill did not pass in the House committee and is now inactive.
It only applies to sales made on or after July 1, 2025.
The exact impact on state revenue from lost tax income is unknown.

Amendments

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

SF0058S2001

2nd reading • Senator Hicks

Withdrawn

Plain English: The amendment modifies the bill to include exemptions for sales tax on archery equipment, alongside firearms and ammunition.

Adds a definition of 'archery equipment' in the bill text.
Inserts new subparagraphs (Y) and (N) to define archery equipment and its exemption from sales tax.
Modifies existing language to include archery equipment with firearms and ammunition.

The amendment's full impact on existing tax laws is not detailed in the provided text.

SF0058SW001

Committee of the Whole • Senator Hicks

Adopted

Plain English: The amendment to SF0058 adds archery equipment to the list of items exempt from sales tax, along with firearms and ammunition.

Adds 'archery equipment' after 'ammunition' in several places where exemptions are listed.
Inserts new definitions for 'archery equipment' which includes bows, crossbows, arrows, bolts, arrow points, and broadheads.
Modifies the text to include both subparagraph (W) and (Y), as well as (M) and (N).

The amendment's full impact on existing tax laws is not detailed here.

Bill History

2025-03-03 House
H:Died in Committee Returned Bill Pursuant to HR 5-4
2025-03-03 House
H No report prior to CoW Cutoff
2025-02-27 House
H03 - Revenue:Do Pass Failed 3-5-1-0-0
2025-02-10 House
H Introduced and Referred to H03 - Revenue
2025-01-29 House
H Received for Introduction
2025-01-28 Senate
S 3rd Reading:Passed 25-4-2-0-0
2025-01-27 Senate
S 2nd Reading:Passed
2025-01-24 Senate
S COW:Passed
2025-01-20 Senate
S Placed on General File
2025-01-20 Senate
S03 - Revenue:Recommend Do Pass 4-1-0-0-0
2025-01-16 Senate
S Introduced and Referred to S03 - Revenue
2025-01-02 Senate
S Received for Introduction
2024-12-20 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

25LSO-0264
2025
STATE OF WYOMING
25LSO-0264
ENGROSSED
3.0

SENATE FILE NO. SF0058

Elimination of sales tax on firearms.

Sponsored by: Senator(s) Olsen, Crago, Driskill, Landen and Nethercott and Representative(s) Geringer, Larson, JT, Lawley and Wylie

A BILL

for

AN ACT relating to sales and use tax; providing an exemption from sales and use tax for firearms, ammunition and archery equipment; providing applicability; 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 new subparagraphs (W) and (Y) and 39
‑
16
‑
105(a)(viii) by creating new subparagraphs (M) and (N) 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:

(W)

Sales of firearms and ammunition. As used in this subparagraph:

(I)

"Ammunition" means as defined by W.S. 6
‑
8
‑
403(a)(i);

(II)

"Firearm" means as defined by W.S. 6
‑
8
‑
403(a)(iii).

(Y)

Sales of archery equipment. As used in this subparagraph "archery equipment" means bows, crossbows, arrows, bolts, arrow points and broadheads.

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:

(M)

Purchases of firearms and ammunition. As used in this subparagraph:

(I)

"Ammunition" means as defined by W.S. 6
‑
8
‑
403(a)(i);

(II)

"Firearm" means as defined by W.S. 6
‑
8
‑
403(a)(iii).

(N)

Purchases of archery equipment. As used in this subparagraph "archery equipment" means bows, crossbows, arrows, bolts, arrow points and broadheads.

Section 2
.

This act shall apply to sales and purchases of firearms, ammunition and archery equipment on and after July 1, 2025.

Section 3
.

This act is effective July 1, 2025
.

(END)

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SF0058