Manufacturing sales and use tax exemption-amendments.
HB 11 extends Wyoming's manufacturing sales and use tax exemptions for machinery used in manufacturing operations from December 31, 2027, to December 31, 2037. It repeals outdated provisions in the use tax exemption to align them with the sales tax exemption rules. This directly affects manufacturers in Wyoming who purchase machinery for use in producing tangible goods within the state. The changes take effect July 1, 2025, providing continued tax relief for eligible manufacturing businesses.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Jan 2025
Senate Passage
Feb 2025
Signed into Law
Mar 2025
Introduced Jan 14, 2025
Signed Mar 4, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Enrolled
·
4 edits
·
Mar 4, 2025
MODERATE
This bill extends the manufacturing sales and use tax exemption deadline from December 31, 2037 to December 31, 2042, providing businesses more time to qualify for tax exemptions on machinery used for manufacturing. The bill also repeals specific use tax exemption provisions to align them with sales tax exemptions, eliminating potential confusion between the two tax types. Additionally, the effective date is set to July 1, 2025, allowing businesses to plan accordingly.
Scope change
The bill extends the eligibility period for manufacturing tax exemptions by five years and clarifies the relationship between sales and use tax exemptions.
TIMELINE
Extended the manufacturing sales and use tax exemption deadline from December 31, 2037 to December 31, 2042
Set the effective date of the act to July 1, 2025
TECHNICAL
Repealed specific use tax exemption provisions (W.S. 39-16-105(a)(viii)(D)(I) and (II)) to align with sales tax exemptions
Changed document status from 'Introduced' to 'Enrolled' with updated legislative identifiers
Floor votes · Senate Feb 18, 2025 · House Jan 21, 2025
How they voted
27–4
Passed
Total votes 31
Feb 18, 2025
D
Democratic2
100% Nay
R
Republican29
93% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
24
Key actions
7
Committee
4
Mar 4, 2025
Signed into law
Governor Signed HEA No. 0043
legislature
Feb 18, 2025
Upper · Passed
S 3rd Reading:Passed 27-4-0-0-0
upper
Feb 13, 2025
Upper · Passed
S COW:Passed
upper
Feb 12, 2025
Upper · Passed
S03 - Revenue:Recommend Do Pass 3-1-1-0-0
upper
Feb 10, 2025
Introduced
S Introduced and Referred to S03 - Revenue
upper
Jan 21, 2025
Lower · Passed
H 3rd Reading:Passed 55-5-2-0-0
lower
Jan 17, 2025
Lower · Passed
H COW:Passed
lower
Jan 16, 2025
Lower · Passed
H03 - Revenue:Recommend Do Pass 8-1-0-0-0
lower
Jan 14, 2025
Introduced
H Introduced and Referred to H03 - Revenue
lower
0 primary · 0 co-sponsors
Sponsors
No sponsor information available.
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