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SF0128 • 2025
Repeal of sales tax on electricity.
AN ACT relating to sales tax; providing a sales tax exemption for sales of electricity; and providing for an effective date.
Taxes
Did Not Pass
The latest official action shows that this bill did not move forward in that session.
- Sponsor
- Senator McKeown
- Last action
- 2025-02-10
- Official status
- inactive
- Effective date
- 3/1/2025
Plain English Breakdown
The bill was introduced but did not move forward in the legislative session.
Repeal of Sales Tax on Electricity
The bill proposes to exempt sales of electricity from the sales tax for domestic, industrial, and commercial use.
What This Bill Does
- Adds a new exemption in the law that excludes electricity sales from being taxed.
- Specifies that this change would take effect on July 1, 2025.
Who It Names or Affects
- Electricity customers who pay for domestic, industrial, or commercial use of electricity.
Terms To Know
- Excise tax
- A tax on specific goods or activities.
- Exemption
- An exception to a general rule, allowing certain items or people to be excluded from the rule.
Limits and Unknowns
- The bill did not pass and was not considered by the Committee of the Whole (COW).
- Since the bill did not pass, it has no legal effect.
- It is unclear how many electricity customers will benefit from this change if the bill had passed.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: The amendment changes a reference in the bill from one section to another, specifically replacing '39-15-104(a)(xi)' with '39-15-105(a)(xi)', which is part of the process for exempting electricity sales from sales tax.
- Replaces the reference to '39-15-104(a)(xi)' in the bill text with '39-15-105(a)(xi)'.
- The amendment does not provide details on what these sections contain or how this change affects the overall meaning of the bill.
Bill History
-
2025-02-10
Senate
S COW:S Did not consider for COW
-
2025-01-24
Senate
S Placed on General File
-
2025-01-24
Senate
S03 - Revenue:Recommend Do Pass 3-2-0-0-0
-
2025-01-21
Senate
S Introduced and Referred to S03 - Revenue
-
2025-01-17
Senate
S Received for Introduction
-
2025-01-16
LSO
Bill Number Assigned
Current Bill Text
Read the full stored bill text
25LSO-0646
2025
STATE OF WYOMING
25LSO-0646
Numbered
2.0
SENATE FILE NO. SF0128
Repeal of sales tax on electricity.
Sponsored by: Senator(s) McKeown, Biteman, Dockstader, French, Hutchings, Ide, Kolb, Laursen, D, Salazar and Smith, D and Representative(s) Hoeft, Knapp, Locke, Neiman, Ottman and Singh
A BILL
for
AN ACT relating to sales tax; providing a sales tax exemption for sales of electricity; and providing for an effective date.
Be It Enacted by the Legislature of the State of Wyoming:
Section 1.
W.S. 39
‑
15
‑
103(a)(i)(E) and 39
‑
15
‑
105(a) by creating a new paragraph (xi) are amended to read:
39
‑
15
‑
103.
Imposition.
(a)
Taxable event.
The following shall apply:
(i)
Except as provided by W.S. 39
‑
15
‑
105, there is levied an excise tax upon:
(E)
Except to the extent sales of electricity are exempt under W.S. 39
‑
15
‑
104(a)(xi), t
he sales price paid to public utilities as defined in W.S. 37
‑
1
‑
101 through 37
‑
3
‑
114 and to persons furnishing gas
, electricity
or heat for domestic, industrial or commercial consumption;
39
‑
15
‑
105.
Exemptions.
(a)
The following sales or leases are exempt from the excise tax imposed by this article:
(xi)
Sales of electricity for domestic, industrial or commercial consumption.
Section 2
.
This act is effective July 1, 2025
.
(END)
1
SF0128